BLACK, J. (for reversal).
Convinced that our four-man majority as it stood last fall was wrong ( National-Standard Company v. Department of Treasury, 384 Mich. 184) and that our former view of statutory "surplus" was eminently right, I agree with Judge QUINN when he wrote, for Division 2 ( United Airlines, Inc., v. Department of Treasury, 29 Mich. App. 242, 247):
The cases are cited and reviewed in the opinion below, 25 Mich. App. 522.
"Plaintiff's second attack on the computation of its 1967 franchise fee relates to `reserve for deferred federal income taxes'. Plaintiff does not include this item in surplus. Defendant insists it shall be included in surplus. In National-Standard Company v. Department of Treasury (1970), 384 Mich. 184, a majority of the Supreme Court has finally laid to rest this long-controverted issue. For the purpose of computing the Michigan franchise fee, `reserve for deferred federal income taxes' is included in surplus, except in the case of public utilities." (Appeal to the Supreme Court dismissed November 9, 1971 for want of a substantial Federal question; 40 LW 3210.)
This means that my vote must be cast to reverse. So cast.
T.M. KAVANAGH, C.J., and ADAMS, T.E. BRENNAN, T.G. KAVANAGH, SWAINSON, and WILLIAMS, JJ., concurred with BLACK, J.