Legal Opinion
Betts v. Zeller
Supreme Court of Delaware
Decided January 26, 1970PublishedCited by 6 opinions
1Opinion of the Court
HERRMANN, Justice.
This Court accepted certification 1 by the Court of Chancery of certain questions regarding the constitutionality of the Earned Income Tax Code of Wilmington, enacted in June 1969. The certification arises in an action by which the plaintiff, a taxpayer having an income in excess of $6,000. per annum subject to the tax, seeks on behalf of herself and all others similarly situated to enjoin collection of the tax on constitutional grounds.
I
The Code was enacted by the Mayor and Council of Wilmington under an Enabling Act (22 Del.C. Ch. 9, amended March 31, 1969) by which the…
2Cases cited16 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Louisville Gas & Electric Co. v. ColemanSupreme Court of the United States · 1928
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3Cited by6 opinions
- Miller v. HeffernanSupreme Court of Connecticut · 1977
- Gunther v. DubnoSupreme Court of Connecticut · 1985
- Delaware Bankers Ass'n v. Division of RevenueCourt of Chancery of Delaware · 1972
- Gaster v. ColdironSupreme Court of Delaware · 1972
- Coldiron v. GasterSuperior Court of Delaware · 1971
1 more not listed; retrieve them via the Exa API.