Facciolo v. State Division of Revenue

The defendant, Ellen Facciolo, appeals the Superior Court’s denial of her motion to vacate the joint liability judgment obtained by the State for unpaid personal income taxes. The judgment stemmed from a 1970 joint Delaware income tax return, signed for Mrs. Facciolo by her husband, and a “combined separate” State income tax return filed for 1971.

In the Superior Court, Mrs. Facciolo asserted that she had not signed, nor authorized anyone to sign on her behalf, the tax returns on which the judgment is based. Further, she contended that even had she signed the 1971 “combined separate” form, her…