Director of Revenue v. J.E. Rhoads & Sons, Inc.

WALSH, Justice:

This is an appeal by the Director of Revenue of the State of Delaware (“Director”) from a decision of the Superior Court which affirmed a ruling of the Delaware Tax Appeal Board (“Board”) abating certain tax penalties assessed against the ap*1389pellant, J.E. Rhoads & Sons, Inc. (“Rhoads”). The Director contends that the Superior Court and the Board erred in the application of the legal standard required to find reasonable cause to abate a penalty under 30 Del.C. § 1194(a) for late filing of a withholding tax return. Rhoads did not file a brief in this Court but relies upon the…