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STATE TAX COMMISSIONER v. WILMINGTON TRUST CO.

266 A.2d 419 (1968)

STATE TAX COMMISSIONER v. WILMINGTON TRUST COMPANY, Executor of the Estate of Angus B. Echols, Settlor of Angus B. Echols Trust No. 5157.

Superior Court of Delaware, New Castle.

December 5, 1968.

Attorney(s) appearing for the Case

Edward J. Wilson, Wilmington, for plaintiff.

David N. Williams, Wilmington, for defendant.

OPINION

CHRISTIE, Judge.

This appeal from a decision of the State Tax Board involves the narrow issue of whether the capital gains realized on General Motors stock distributed to duPont stockholders as a result of antitrust litigation is taxable under Delaware income tax law as a capital gain to a revocable trust which held the duPont stock or to the settlor of the trust who was also the income beneficiary of the...

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