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WILMINGTON TRUST CO. v. STATE TAX COMMISSIONER

275 A.2d 568 (1971)

WILMINGTON TRUST COMPANY, Trustee of Trusts under agreement with Eugene E. Dupont, Trusts Nos. 3041 and 3042, Petitioner-Appellant Below, Appellant, v. STATE TAX COMMISSIONER, Respondent-Appellee Below, Appellee.

Supreme Court of Delaware.

March 9, 1971.

Attorney(s) appearing for the Case

Rodney M. Layton and Thomas P. Sweeney, of Richards, Layton & Finger, Wilmington, for appellant.

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

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

CAREY, Justice:

This appeal from Superior Court has been taken by Wilmington Trust Company, as Trustee of two trust agreements. The appeal concerns a tax upon certain monies received by the Trustee in the years 1962 and 1964. The question raised is whether that tax was properly "assessed" within the statutory period under 30 Del.C. § 1181(b), which reads in part as follows:

"If the Tax Department discovers from...

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