Stackpoole v. Department of Treasury ( 1992 )

Michael J. Kelly, J.

(concurring in part and dissenting in part). I would affirm without ordering a remand.

When Stackpoole filed his brief in the Court of Appeals, four issues were listed. Two of those issues were settled while the appeal was pending and the parties stipulated to the withdrawal of those issues at oral argument. Those issues, as described in appellant’s brief, include the issue of the repeal of § 11 of the General Sales Tax Act, MCL 205.61; MSA 7.532, and the issue whether the assessed amount was correctly computed and the Department of Treasury properly credited certain payments. I believe therefore that Stackpoole has settled the claim of appeal with regard to his responsibilities for penalties and interest, and I would therefore affirm without remand. The amount in question may have been de minimis, but whether the stipulation was strategic is of no consequence. I would affirm.