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SPRUANCE v. STATE TAX COMMISSIONER

282 A.2d 619 (1971)

Preston L. SPRUANCE and Susan C. Spruance, Plaintiffs Below, Appellants, v. STATE TAX COMMISSIONER, Defendant Below, Appellee.

Supreme Court of Delaware.

September 27, 1971.

Attorney(s) appearing for the Case

David C. Moore, Wilmington, for appellants.

Edward J. Wilson, Deputy Atty. Gen., for the Director of Revenue, Wilmington, for appellee.

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

PER CURIAM:

This is an appeal from a judgment of the Superior Court affirming a decision of the Delaware State Tax Board. The ground of decision was that the appellants failed to take a timely appeal to the State Tax Board from a ruling of the State Tax Commissioner.

The appellants filed timely claims for refunds with the Commissioner for the payment of 1959 and 1960 Delaware State Income Tax. No action was taken by the Tax Commissioner within 60 days of the...

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