Legal Opinion
Continental American Life Insurance v. City of Wilmington
Superior Court of Delaware
Decided December 29, 1970PublishedCited by 4 opinions
1Opinion of the Court
STIFTEL, President Judge.
The City of Wilmington has a two hundred dollar license fee on the owners or operators of office buildings leasing 2500 square feet of office space. See §§ 35-39, 35-53, Wilmington City Code.
§ 35-37 provides:
“Persons owning or operating office buildings engaged in the business of leasing office space shall pay, per year, the license fee is required by § 35-53; provided, that this provision shall not apply to any space leased by any office building in which there are less than two thousand five hundred square feet.”
Continental American Life Insurance Company occupies…
2Cases cited3 opinions
- Pacific Mutual Life Insurance Co. v. GerberIllinois Supreme Court · 1961
- Hill v. National Auto Glass Co.District Court, N.D. California · 1968
- Blum v. City of WilmingtonSuperior Court of Delaware · 1970
3Cited by4 opinions
- Mutual Life Insurance v. City of Los AngelesCalifornia Supreme Court · 1990
- Principal Life Insurance v. City of Philadelphia Tax Review BoardCommonwealth Court of Pennsylvania · 2003
- Kumpf v. City of WilmingtonSupreme Court of Delaware · 1978
- Mutual Life Insurance v. City of Los AngelesCalifornia Supreme Court · 1990