https://joecunninghampc.com/2014/12/december-2014-michigan-court-of-appeals-rules-on-availability-for-support-of-1-undistributed-s-corporation-earnings-and-2-s-corp-distributions-to-cover-taxes-on-undistributed-pass-throu/
December 2014 : Michigan Court of Appeals Rules on Availability for Support of (1) Undistributed S Corporation Earnings and (2) S Corp Distributions to Cover Taxes on Undistributed “Pass Through” Income: DIEZ V. DAVEY, Mich App No. 318910 (10/23/14)