SAUDI REFINING v. DIRECTOR OF REVENUE

C.A. No. 97C-01-092 SCD.

715 A.2d 89 (1998)

SAUDI REFINING, INC., Petitioner, v. DIRECTOR OF REVENUE, Respondent.

Superior Court of Delaware, New Castle County.

Decided: January 21, 1998.


Attorney(s) appearing for the Case

Leonard S. Togman, Jennifer Gimler Brady, of Potter Anderson & Corroon, Wilmington, for Petitioner Saudi Refining, Inc.

Jos. Patrick Hurley, Jr., Deputy Attorney General, Wilmington, for Respondent Delaware Division of Revenue.


OPINION

DEL PESCO, Judge.

Introduction

The parties have petitioned the Court to determine whether Delaware's Wholesaler Gross Receipts Tax1 is unconstitutional as applied by the Delaware Director of Revenue ("Director") to Saudi Refining, Inc. ("SRI") for the assessed years of 1989 through 1995.2 In particular, SRI argues that the gross receipts...

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