STATE TAX COMMISSIONER v. PUBLICKER INDUSTRIES, INC.


267 A.2d 899 (1970)

STATE TAX COMMISSIONER, Appellant-Respondent, v. PUBLICKER INDUSTRIES, INC., Appellee-Petitioner.

Superior Court of Delaware, New Castle.

June 29, 1970.


Attorney(s) appearing for the Case

Edward J. Wilson, Deputy Atty. Gen., Wilmington, for the Tax Commissioner.

Joseph H. Geoghegan, Potter, Anderson & Corroon, Wilmington, for appellee-petitioner.


OPINION

O'HORA, Judge.

Publicker Industries, Inc. ("Publicker") filed a claim for refund of 1964 corporate income taxes paid by Continental Distilling Corporation ("Continental"), a wholly owned subsidiary of Publicker. The State Tax Commissioner's ("Commissioner") denial of such claim for refund was reversed by the State Tax Board ("Board"). The Commissioner appeals this decision to this Court.

The decision of the Board should be affirmed by this...

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