1. Home
  2. Browse Decisions
  3. A.2d
  4. 277 A.2d
  5. 277 A.2d 695 (1971)
 

SPRUANCE v. DIRECTOR OF REVENUE

277 A.2d 695 (1971)

Preston L. SPRUANCE and Susan C. Spruance v. DIRECTOR OF REVENUE. Preston Lea SPRUANCE v. DIRECTOR OF REVENUE. Preston L. and Margaret H. SPRUANCE TRUST, Preston L. Spruance, Trustee v. DIRECTOR OF REVENUE. Preston Lea SPRUANCE v. DIRECTOR OF REVENUE. Preston Lea SPRUANCE, an Individual, et al. v. Theodore F. SANDSTROM, Esquire, et al.

Superior Court of Delaware, New Castle.

April 27, 1971.

Attorney(s) appearing for the Case

David C. Moore, Wilmington, for appellants and petitioner.

Edward J. Wilson, Wilmington, for State Tax Board.

OPINION IN FOUR APPEALS FROM THE STATE TAX BOARD AND ONE MANDAMUS PETITION

QUILLEN, Judge.

1. THE APPEAL CASES

There are four cases here on appeal. All of them involve on the merits the taxability of payments made by Preston Lea Spruance (sometimes herein referred to as Lea) to his former wife, Margaret Spruance (sometimes herein referred to as Margaret) pursuant to a 1955 separation agreement establishing a trust. Some of the cases involve procedural...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases