1. Home
  2. Browse Decisions
  3. A.2d
  4. 879 A.2d
  5. 879 A.2d 923 (2005)
 

ACADIA BRANDYWINE TOWN v. NEW CASTLE COUNTY

No. 449,2004.

879 A.2d 923 (2005)

ACADIA BRANDYWINE TOWN CENTER, LLC, a Delaware limited liability company, Acadia Market Square, LLC, a Delaware limited liability company, and Acadia Brandywine Holdings, LLC, a Delaware limited liability company, Plaintiffs Below Appellants, v. NEW CASTLE COUNTY and State of Delaware, Division of Revenue, Defendants Below Appellees.

Supreme Court of Delaware.

Decided: July 21, 2005.

Attorney(s) appearing for the Case

Melvyn I. Monzack (argued), Mary Elizabeth M. Browder and Michael C. Hochman of Monzack and Monaco, P.A., Wilmington, Delaware for appellants.

Joseph Patrick Hurley, Jr. (argued), Department of Justice, for Division of Revenue.

Dennis J. Siebold (argued), New Castle County Law Department for New Castle County.

Before, STEELE, Chief Justice, HOLLAND, BERGER, JACOBS, Justices, and NOBLE, Vice Chancellor, constituting the court en banc.

STEELE, Chief Justice.

Two groups of limited liability companies effected a reverse merger, with one receiving real property and the other cash. The surviving company paid the state and county real estate transfer taxes and then filed an action in the Superior Court seeking a declaratory judgment that mergers are not conveyances of real property that are subject to the Delaware realty transfer tax. The issue is whether the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases