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STATE TAX COMMISSIONER v. STEPHENSON

267 A.2d 464 (1970)

STATE TAX COMMISSIONER, Respondent Appellant, v. Thomas W. STEPHENSON, Petitioner, Appellee.

Superior Court of Delaware, New Castle.

May 6, 1970.

Attorney(s) appearing for the Case

Edward J. Wilson, Deputy Atty. Gen., for State Tax Commissioner.

Thomas W. Stephenson, pro se.

Thomas P. Sweeney, of Richards, Layton & Finger, Wilmington, for Edmund N. Carpenter, II and Farmers Bank of State of Delaware, amicus curiae supporting appellee.

Joseph H. Geoghegan, of Potter, Anderson & Corroon, Wilmington, for Wilmington Trust Co., amicus curiae, supporting appellee.

OPINION

CHRISTIE, Judge.

This appeal from the decision of the State Tax Board involves the question of whether or not a capital gain, realized by a trustee of a revocable trust through investment of trust principal in a commingled trust fund, is to be treated differently for Delaware income tax purposes than a capital gain realized by such a trustee from a distribution of corporate stock pursuant to an antitrust...

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