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STATE TAX COMMISSIONER v. STEPHENSON

275 A.2d 566 (1971)

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

Supreme Court of Delaware.

February 17, 1971.

Attorney(s) appearing for the Case

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

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

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

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

WOLCOTT, Chief Justice.

This is an appeal from a judgment of the Superior Court affirming a ruling of the State Tax Board overruling an assessment by the State Tax Commissioner of a deficiency in income taxes for the year 1965. The opinion of the Superior Court appears at Del.Super., 267 A.2d 464, to which reference is made for a full statement of the facts.

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