Legal Opinion
Logan v. Davis
Superior Court of Delaware
Decided July 20, 1962No. 832PublishedCited by 1 opinion
1Opinion of the Court
Lynch, J.:
The Tax Statute, so far as it relates to any limitation of time on the power of the State Tax Commissioner to make assessments of additional taxes due, is found in 30 Del. C., § 1181, and it provides:
Ҥ 1181. Examination of returns; assessment of additional taxes
“(a) As soon as practicable after the return is filed, the Tax Department shall examine it and compute the tax and the amount so computed shall be the tax.
“(b) If the Tax Department discovers from the examination of the return or otherwise that tax on the income of any taxable, or any portion thereof, has not been assessed,…
2Cases cited8 opinions
- Freeman v. HewitSupreme Court of the United States · 1947
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- Hartford Accident & Indemnity Co. v. W. S. Dickey Clay Manufacturing Co.Supreme Court of Delaware · 1942
- Delaware Steeplechase & Race Ass'n v. WiseSupreme Court of Delaware · 1942
- Hartford Accident & Indemnity Co. v. W. S. Dickey Clay Manufacturing Co.Court of Chancery of Delaware · 1941
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Witkowski v. BrownSuperior Court of Delaware · 1989