Microsoft Income Tax Dispute Requires Trial, Michigan Judge Says

Microsoft Corp. and the Michigan Treasury Department both failed to convince a state tribunal to hand them an early exit from the company’s challenge to a corporate income tax bill.

“Although each party contends there are no genuine issues of material fact, the Tribunal finds there are at least two issues that prevent it from granting summary disposition to either party,” Judge Michael R. Bannasch wrote for the Michigan Tax Tribunal. Factual questions about who owns certain intangible assets and how much tax is at issue require trial, he said.

• Microsoft seeks a refund of $1.5 million, plus interest, arguing ...