Schwark v. Lilly , 91 Mich. App. 189 ( 1979 )

T. M. Burns, J.,

(concurring in part, dissenting in part). I concur in Judge Walsh’s opinion in all respects save one. I would hold that the conclusion expressed in Miller v State Farm Mutual Automobile Ins Co, 88 Mich App 175; 276 NW2d 873 (1979), concerning deduction for amounts the deceased would have paid in taxes is correct. MCL 500.3108; MSA 24.13108, does not expressly provide for such deduction, as does MCL 500.3107; MSA 24.13107, and I would not read this requirement into the act.