Nationwide’s Tax Win Stands as Michigan Justices Decline Review

Nationwide Agribusiness Insurance Co. and its affiliated groups can file combined returns to take advantage of certain tax credits, after the Michigan Supreme Court declined further review of the case Friday.

The Michigan Department of Treasury asked the justices to reverse a 2024 appeals court opinion allowing the companies to file combined insurance tax returns and receive accompanying benefits. Once a group of separate taxpayers becomes a unitary business group, they cease to be separate taxpayers, the appeals court said.

The justices heard oral arguments on the petition in November, but ultimately passed on issuing a ruling, saying, “we are ...