Supreme Court of Delaware February 17, 1971 (State Tax Commissioner v. Stephenson)

WOLCOTT, Chief Justice.

This is an appeal from a judgment of the Superior Court affirming a ruling of the State Tax Board overruling an assessment by the State Tax Commissioner of a deficiency in income taxes for the year 1965. The opinion of the Superior Court appears at Del.Super., 267 A.2d 464, to which reference is made for a full statement of the facts.