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UNIT, INC. v. CITY OF WILMINGTON

294 A.2d 105 (1972)

UNIT, INC., a Texas corporation, as the General Partner of Three Hundred Delaware Avenue Associates, a Texas limited partnership, Plaintiff, v. The CITY OF WILMINGTON, a Municipal corporation of the State of Delaware, Defendant.

Superior Court of Delaware, New Castle.

June 9, 1972.

Attorney(s) appearing for the Case

Vincent A. Theisen, and John G. Mulford, of Theisen, Lank & Kelleher, Wilmington, for plaintiff.

Clement C. Wood, Asst. City Sol., for defendant.

OPINION

CHRISTIE, Judge.

In this proceeding plaintiff seeks a declaratory judgment exempting the conveyance of property known as 300 Delaware Avenue from the real estate transfer tax of the City of Wilmington. Plaintiff, Unit, Inc., is a general partner of 300 Delaware Avenue Associates (Associates), a limited partnership on whose behalf this suit is brought. At all pertinent times, plaintiff was the owner of the subject premises, which were acquired for...

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