Order Michigan Supreme Court Lansing, Michigan February 28, 2014 Robert P. Young, Jr., Chief Justice 147972 Michael F. Cavanagh Stephen J. Markman Mary Beth Kelly Brian K. Zahra Bridget M. McCormack GORDON FOOD SERVICE, INC. and David F. Viviano, LIVINGSTON CAPITAL, L.L.C., Justices Plaintiffs-Appellees, v SC: 147972 COA: 312204 Livingston CC: 11-026462-AA STATE TAX COMMISSION, Defendant-Appellant, and GREEN OAK CHARTER TOWNSHIP, Defendant-Appellee _________________________________________/ On order of the Court, the application for leave to appeal the September 25, 2013 order 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.

February 28, 2014 t0224 Clerk