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STATE TAX COMMISSIONER v. CARPENTER

200 A.2d 437 (1964)

STATE TAX COMMISSIONER, Respondent-Appellant, v. William K. CARPENTER, Petitioner-Appellee.

Superior Court of Delaware, New Castle.

May 7, 1964.

Attorney(s) appearing for the Case

Thomas Herlihy, III, Chief Deputy Atty. Gen., for respondent-appellant.

Converse Murdoch, of Berl, Potter & Anderson, Wilmington, and Gordon W. Gerber, of Dechert, Price & Rhoads, Philadelphia, Pa., for petitioner-appellee.

DUFFY, President Judge:

This is an appeal from a decision of the State Tax Board. The facts are summarized in an opinion filed by Chief Justice Terry while sitting in this Court, Del.Super., 189 A.2d 411 (April 1, 1963):

"On January 19, 1954, William K. Carpenter, a cash basis taxpayer, purchased a single premium annuity policy from the Old Republic Credit Life Insurance Company...

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