GOW v. DIRECTOR OF REVENUE


556 A.2d 190 (1989)

Neale A. and Jacqueline B. GOW, Appellants Below, Appellants, v. DIRECTOR OF REVENUE, Appellee Below, Appellee.

Supreme Court of Delaware.

Decided: January 20, 1989.

Reargument Denied: April 7, 1989.


Attorney(s) appearing for the Case

Jerome K. Grossman, of Young, Conaway, Stargatt & Taylor, Wilmington, for appellants.

Joseph Patrick Hurley, Jr., Deputy Atty. Gen., Wilmington, for appellee.

Before CHRISTIE, C.J., HORSEY and HOLLAND, JJ.


HOLLAND, Justice:

This is an appeal from the opinions and orders of the Superior Court in and for New Castle County, reversing the Tax Appeal Board of the State of Delaware ("Board"), and holding that (i) the Voluntary Termination Incentive ("VTI") payment received by the appellant, Neale Gow ("Gow"), was "compensation ... for personal services" and taxable by the State of Delaware under 30 Del.C. § 1122(b)(1...

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