ROY v. WILLIAMS


382 A.2d 1351 (1978)

Roger P. ROY, Christopher Moffett, James Ricchiuti and Edward R. Peletski, Plaintiffs, v. Maurice F. WILLIAMS and Jerold S. Gold, Defendants.

Supreme Court of Delaware.

Decided January 23, 1978.


Attorney(s) appearing for the Case

Richard Allen Paul, of Paul, Lukoff & Hurley, Wilmington, for plaintiffs.

Jeffrey S. Goddess, City Sol., and Robert D. Goldberg, First Asst. City Sol., Wilmington, for defendants.

Before HERRMANN, C. J., DUFFY and McNEILLY, JJ.


HERRMANN, Chief Justice:

This certification questions the constitutionality of the Municipal User Tax Act, 22 Del.C. Ch. 9,1 authorizing any municipality in this State with a population in excess of 50,000 persons to levy a wage tax.

I.

The certification arises from a declaratory judgment action in the Court of Chancery. Under the Municipal User Tax Act, the City of Wilmington...

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