Spruance v. State Tax Commissioner

This is an appeal from a judgment of the Superior Court affirming a decision of the Delaware State Tax Board. The ground of decision was that the appellants failed to take a timely appeal to the State Tax Board from a ruling of the State Tax Commissioner.

The appellants filed timely claims for refunds with the Commissioner for the payment of 1959 and 1960 Delaware State Income Tax. No action was taken by the Tax Commissioner within 60 days of the filing of the refund claims which were filed in 1963 and 1964. No appeal to the State Tax Board was filed until June 21, 1967. The State Tax Board…