Supreme Court of Delaware
DIRECTOR OF REVENUE v. CNA HOLDINGS, INC., 51, 2002
Del. C. section 1903(b)(3) clearly and unambiguously requires that the entire gain on sale of real property within the state be included in a multi-state business taxpayer's taxable Delaware income, and the tax is not unreasonable.
Appellate Information
- Decided 03/24/2003
- Published 03/24/2003
Judges
Court
- Supreme Court of Delaware