Order Michigan Supreme Court Lansing, Michigan June 24, 2014 Robert P. Young, Jr., Chief Justice 148879 Michael F. Cavanagh Stephen J. Markman Mary Beth Kelly Brian K. Zahra Bridget M. McCormack LARRY J. WINGET and ALICIA J. WINGET, David F. Viviano, Petitioners-Appellants, Justices v SC: 148879 COA: 302190 Tax Tribunal: 00-319852 DEPARTMENT OF TREASURY, Respondent-Appellee.

_________________________________________/ On order of the Court, the application for leave to appeal the December 5, 2013 judgment of the Court of Appeals is considered, and it is DENIED, because we are not persuaded that the questions presented should be reviewed by this Court.

I, Larry S. Royster, Clerk of the Michigan Supreme Court, certify that the foregoing is a true and complete copy of the order entered at the direction of the Court.

June 24, 2014 t0616 Clerk