
    EXPRESS FREIGHT LINES, INC., v. DEPARTMENT OF REVENUE DETROIT-PITTSBURGH MOTOR FREIGHT, INC., v. SAME LIBERTY HIGHWAY COMPANY v. SAME
    This case is controlled by Armco Steel Corporation v. Department of Revenue, 359 Mich 430.
    Appeal from Court of Claims; Smith (Richard G.), J., presiding.
    Submitted October 12, 1960.
    (Docket Nos. 69-71, Calendar. Nos. 48,494-48,496.)
    Decided January 9, 1961.
    Claim by Express Freight Lines, Inc., a Wisconsin corporation; against the State of Michigan, Department of Revenue, and Louis M. Nims, commissioner, for refund of business activities taxes paid under protest. Similar actions by Detroit-Pittsburgh Motor Freight, Inc., an Ohio corporation, and Liberty Highway Company, an Ohio corporation. Cases consolidated on hearing and appeal. Judgments for defendants. Plaintiffs appeal.
    Affirmed.
    
      Judson B. Robb, for plaintiffs. :
    
      Paul L. Adams, Attorney General, Samiiel J. Torina,""Solicitor General, T. Carl Holbrooh, Philip Wuntner, and William D. Dexter, Assistant .Attorneys General, for defendants.
    
      Amicus curiae:
    
    
      Butzel, Daman, Long, Gust & Kennedy, for Lake-head Pipe Line Company, Inc. . ■ . ,
   Kavanagh, J.

Decision and opinion of the Court in Armco Steel Corporation v. Department of Revenue, 359 Mich 430, are dispositive of all issues raised on appea] in this case.

Affirmed, without costs.

Dethmers, C. J., and Carr, Kelly, Smith, Black, Edwards, and Souris, JJ., concurred.  