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LOGAN v. DAVIS

191 A.2d 1 (1963)

Arthur G. LOGAN and Averil Logan, Petitioners Below, Appellants (in the Superior Court), Appellants, v. E. Hobson DAVIS, State Tax Commissioner, Respondent Below, Appellee (in the Superior Court), Appellee.

Supreme Court of Delaware.

April 22, 1963.

Attorney(s) appearing for the Case

Arthur G. Logan, of Logan & Boggs, Wilmington, pro se and for appellants.

E. Norman Veasey and Ruth M. Ferrell, Deputy Attys. Gen., for appellee.

SOUTHERLAND, Chief Justice, and WOLCOTT and TERRY, JJ., sitting.

SOUTHERLAND, Chief Justice.

This is a State income tax case. The question is whether the facts justify a finding of gross understatement of income.

On April 27, 1955, Arthur G. Logan and Averil Logan, the appellants, filed their State income tax return for the year 1954. They set forth in the appropriate schedules of the return the amount of income they believed to be taxable. In Schedule C, relating to capital gains...

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