Mitchell v. Delaware State Tax Commissioner

Layton, Chief Justice:

The appellant petitioned the Tax Commissioner to be relieved from the payment of the State Income Tax for the taxable year 1940, on the ground that he was not a resident of Delaware at any time during that year. The prayer of the petition was denied, and after a formal hearing before the Tax Board the ruling of the Commissioner was affirmed. This appeal is pursuant to Rule 86b of this Court.

There is little or no dispute as to the facts. The appellant was born in California in 1903, and about one year later was brought by his parents to Delaware. He attended the local…