DIRECTOR OF REVENUE v. STROUP


611 A.2d 24 (1992)

DIRECTOR OF REVENUE, Respondent Below, Appellant, v. Donald P. and Jane M. STROUP, Petitioners Below, Appellees.

Superior Court of Delaware, New Castle County.

Decided: February 13, 1992.


Attorney(s) appearing for the Case

Amanda S. Krasinski, Esq., Deputy Atty. Gen., Dept. of Justice, for Director of Revenue.

Donald P. Stroup and Jane M. Stroup, pro se.


OPINION

HERLIHY, Judge.

The Director of the Division of Revenue [Director] has appealed a decision of the Tax Appeal Board [Board] reversing an assessment against Donald P. and Jane M. Stroup [Stroups], taxpayers. The assessment was for failure to file Delaware income tax returns for tax years 1980 and 1981. The Board found that the Stroups had filed in those years.

FACTS

On October 24, 1986, the...

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