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CARPENTER v. STATE TAX COMMISSIONER

210 A.2d 317 (1965)

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

Supreme Court of Delaware.

May 5, 1965.

Attorney(s) appearing for the Case

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

Thomas Herlihy, III, former Chief Deputy Atty. Gen., for appellee.

WOLCOTT, C. J., and CAREY and HERRMANN, JJ., sitting.

CAREY, Justice.

In this appeal from the Superior Court for New Castle County, appellant seeks the reversal of a decision disallowing a deduction under the Delaware Income Tax Statute, 30 Del.C. § 1118(2), for interest allegedly paid in 1954 upon a loan secured by a single payment annuity policy. For a lengthier statement of facts than is needed here, see State Tax Commissioner v. Carpenter, Del.Super.,

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