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LOGAN v. DAVIS

183 A.2d 596 (1962)

Arthur G. LOGAN and Averil Logan, Petitioners Below, Appellants, v. E. Hobson DAVIS, State Tax Commissioner, Respondent Below, Appellee.

Superior Court of Delaware, New Castle.

July 20, 1962.

Attorney(s) appearing for the Case

Arthur G. Logan, Wilmington (C. Edward Duffy, Wilmington, with him on the brief), for petitioners.

E. Norman Veasey, Deputy Atty. Gen., for State Tax Commissioner.

LYNCH, Judge.

The Tax Statute, so far as it relates to any limitation of time on the power of the State Tax Commissioner to make assessments of additional taxes due, is found in 30 Del.C., § 1181, and it provides:

"§ 1181. Examination of returns; assessment of additional taxes "(a) As soon as practicable after the return is filed, the Tax Department shall examine it and compute the tax and the amount so computed shall be the tax....

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