Legal Opinion
Acadia Brandywine Town Center, LLC v. New Castle County
Supreme Court of Delaware
Decided July 21, 2005No. 449,2004PublishedCited by 7 opinions
1Opinion of the Court
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 General Assembly, by legislation enacted in 1986, intended to continue exempting mergers from the realty transfer tax, consistent with a 1984 regulation that specifically…
2Cases cited6 opinions
- Giuricich v. Emtrol Corp.Supreme Court of Delaware · 1982
- United States v. WigglesworthU.S. Circuit Court for the District of Massachusetts · 1842
- Director of Revenue v. CNA Holdings, Inc.Supreme Court of Delaware · 2003
- duPont v. duPontSupreme Court of Delaware · 1952
- Colonial Ins. Co. of Wisconsin v. AyersSupreme Court of Delaware · 2001
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Flowers, Jr. v. Office of the GovernorSuperior Court of Delaware · 2017
- Ford Motor Co. v. Director of RevenueSupreme Court of Delaware · 2008
- Director of Revenue v. DIAL CORPORATIONSupreme Court of Delaware · 2008
- Flowers, Jr. v. Office of the GovernorSuperior Court of Delaware · 2017
- Keep Our Wells Clean v. Department of Natural Resources and Environmental ControlSuperior Court of Delaware · 2020
2 more not listed; retrieve them via the Exa API.