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DIRECTOR OF REVENUE v. MANERCHIA

461 A.2d 1015 (1983)

DIRECTOR OF REVENUE, Appellant, Respondent Below, v. Thomas E. MANERCHIA, Appellee, Petitioner Below.

Superior Court of Delaware, New Castle County.

Decided: May 19, 1983.

Attorney(s) appearing for the Case

John P. Fedele, Deputy Atty. Gen., Dept. of Justice, for appellant, respondent below.

Robert E. Schlusser, Schlusser & Reiver, Wilmington, for appellee, petitioner below.

O'HARA, Judge.

The instant appeal by the Director of Revenue ("Director") challenges the interpretation of the Tax Appeal Board ("Board") with respect to 30 Del.C. § 1111(a). Allowing a credit for income tax paid to another State, the statute provides in relevant part:

(a) Allowance of credit — A resident individual shall be allowed a credit against the tax otherwise due under this Chapter for...

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