STEPHAN v. STATE TAX COMMISSIONER


241 A.2d 516 (1968)

Paul G. STEPHAN and Jane A. Stephan, Petitioners, Appellants, v. STATE TAX COMMISSIONER, Respondent, Appellee.

Superior Court of Delaware, New Castle.

April 23, 1968.


Attorney(s) appearing for the Case

Paul G. Stephan and Jane A. Stephan, pro se.

Edward J. Wilson, Wilmington, for respondent, appellee.


OPINION

WRIGHT, Judge.

This is an appeal from a ruling of the State Tax Commissioner.

The appellants, who are husband and wife, are residents of the State of Pennsylvania. The husband is employed in Delaware.

Under certain of the provisions of Title 30 of the Delaware Code the appellants are required to pay a tax on that portion of their income earned in Delaware.

The appellants claim that those portions of Title 30 of the Delaware...

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