Legal Opinion
duPont v. Director of the Division of Revenue of the Department of Finance
Supreme Court of Delaware
Decided October 23, 1975PublishedCited by 5 opinions
1Opinion of the Court
DUFFY, Justice.
Plaintiff appeals from a denial by the Superior Court of a petition for a Writ of Prohibition to prevent collection of certain State income taxes. 329 A.2d 158 (1974). We affirm.
I
The tax in question, enacted as House Bill 546, was introduced in the House of Representatives in July 1973. See 59 Del. L., Ch. 151. Plaintiff attacks the constitutionality of the Act on the basis of inadequacy of its Title, which reads as follows:
“An Act to Amend Section 1106, Title 30, Delaware Code, Relating to Modifications of Taxable Income.”
The effect of the Act was to convert all capital gains…
2Cases cited12 opinions
- Collison v. StateSupreme Court of Delaware · 1938
- Opinion of the Justices of the Supreme CourtSupreme Court of Delaware · 1962
- State v. SchorrSupreme Court of Delaware · 1957
- Wilmington Trust Co. v. HighfieldSupreme Court of Delaware · 1931
- In re the Petition for the Laying Out of Cypress Farms DitchSuperior Court of Delaware · 1935
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Wilmington Medical Center, Inc. v. BradfordSupreme Court of Delaware · 1978
- Farmers for Fairness v. Kent CountyCourt of Chancery of Delaware · 2008
- STATE, EX REL. OBERLY v. TroiseSupreme Court of Delaware · 1987
- State Ex Rel. Gebelein v. KillenSupreme Court of Delaware · 1982
- State Ex Rel. Gebelein v. KillenSupreme Court of Delaware · 1982