In Menard, Inc v City of Escanaba, 315 Mich App 512; 891 NW2d 1 (2016), lv denied, 501 Mich 899 (2017), the firm represented Michigan Realtors® in proceedings before the Supreme Court on issues relating to the taxation of “big box” stores such as Menards.  The case involved the elevation of basic, yet significant, appraisal concepts such as highest and best use, the use of true comparables, and the use of the cost‑less‑depreciation method of valuation over the “Dark Store” theory of valuation promoted by Menards and other big box store chains.  The Court of Appeals had reversed the errant decision of the Tax Tribunal and remanded the case to the Tribunal, instructing it to utilize a valuation approach that is most accurate.  Menards sought leave in the Supreme Court, asking that the Court reverse the Court of Appeals.  The Michigan Realtors® opposed the Application.  The Supreme Court ultimately denied the application.