Legal Opinion
Gow v. Director of Revenue
Supreme Court of Delaware
Decided January 20, 1989PublishedCited by 6 opinions
1Opinion of the Court
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); and (ii) the portion of the VTI payment taxable by Delaware was properly determined by the appellee, Director of Revenue for the State of Delaware (“Director”), based on the percentage…
2Cases cited7 opinions
- National Labor Relations Board v. Federbush Co.Court of Appeals for the Second Circuit · 1941
- Dorsey v. State Ex Rel. MulrineSupreme Court of Delaware · 1971
- In Re State Employees' Pension PlanSupreme Court of Delaware · 1976
- Gene L. Kreider and Estate of Berniece L. Kreider, Deceased, Gene L. Kreider v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
- Dorsey v. State Ex Rel. MulrineSupreme Court of Delaware · 1972
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Lehman Bros. Bank, FSB v. State Bank CommissionerSupreme Court of Delaware · 2007
- Arbern-Wilmington, Inc. v. Director of RevenueSupreme Court of Delaware · 1991
- Commissioners of the Sinking Fund of Louisville v. South Central Bell Telephone Co.Kentucky Supreme Court · 1991
- Wyckoff v. City of DetroitMichigan Court of Appeals · 1999
- State Farm Mutual Automobile Insurance v. NalboneSupreme Court of Delaware · 1989
1 more not listed; retrieve them via the Exa API.