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ARBERN-WILMINGTON v. DIRECTOR OF REVENUE

596 A.2d 1385 (1991)

ARBERN-WILMINGTON, INC., Appellee Below, Appellant/Cross-Appellee, v. DIRECTOR OF REVENUE, Appellant Below, Appellee/Cross-Appellant.

Supreme Court of Delaware.

Decided: September 18, 1991.

Attorney(s) appearing for the Case

Johannes R. Krahmer and John S. McDaniel, Morris, Nichols, Arsht & Tunnell, Wilmington, for appellant.

Joseph Patrick Hurley, Jr., Deputy Atty. Gen., Dept. of Justice, Div. of Revenue, Wilmington, for appellee.

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

WALSH, Justice:

These cross appeals from the Superior Court require a determination of whether one engaged in the conversion of apartments into condominium units is subject to the tax imposed on a contractor's gross receipts under 30 Del.C. § 2501 or an occupation tax under 30 Del.C. § 2301(b), or neither. The Tax Appeal Board ("Board") ruled that the appellant, Arbern-Wilmington, Inc. ("Arbern")...

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