Order Michigan Supreme Court Lansing, Michigan October 22, 2014 Robert P. Young, Jr., Chief Justice 146333(72) Michael F. Cavanagh Stephen J. Markman Mary Beth Kelly Brian K. Zahra Bridget M. McCormack David F. Viviano, FRADCO, INC., Justices Petitioner-Appellee, v SC: 146333 COA: 306617 Michigan Tax Tribunal No: 00-409506 DEPARTMENT OF TREASURY, Respondent-Appellant.

____________________________________/ On order of the Court, the motion for attorney fees and clarified bill of costs is DENIED.

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.

October 22, 2014 p1015 Clerk