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DELAWARE BANKERS ASS'N v. DIVISION OF REVENUE

298 A.2d 352 (1972)

DELAWARE BANKERS ASSOCIATION, an unincorporated association, et al., Plaintiffs, v. DIVISION OF REVENUE OF the DEPARTMENT OF FINANCE of the State of Delaware and J. H. Kennedy, Director of Revenue, Defendants.

Court of Chancery of Delaware, New Castle.

November 3, 1972.

Attorney(s) appearing for the Case

George Tyler Coulson and William H. Sudell, Jr., of Morris, Nichols, Arsht & Tunnell, Wilmington, for plaintiffs.

James T. Perry, Deputy Atty. Gen., Wilmington, for defendants.

MARVEL, Vice Chancellor:

The plaintiff banks, being four out of twenty members of the plaintiff Delaware Bankers Association, an unincorporated group of member banks, trust companies, savings funds and societies doing business in Delaware, bring this action on behalf of the plaintiff association. Such twenty member group consists of the total of banks, trust companies and savings and loan institutions doing business in Delaware. And while plaintiffs' briefs, rather...

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