Capano v. Director of Revenue, State

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IN THE SUPREME COURT OF THE STATE OF DELAWARE LOUIS J. CAPANO, JR., Petitioner Below, Appellant, v. DIRECTOR OF REVENUE, STATE OF DELAWARE, Respondent Below, Appellee. § § § § No. 413, 2002 § § Court Below: Superior Court § of the State of Delaware in and § for New Castle County § C.A. No. 01A-03-002 § § § Submitted: January 22, 2003 Decided: January 23, 2003 Before WALSH, BERGER, and STEELE, Justices. This 23rd day of January 2003, upon consideration of the briefs of the parties, we conclude that this appeal should be affirmed on the basis of the well reasoned decision of the Superior Court dated July 10, 2002. NOW, THEREFORE, IT IS ORDERED that the judgment of the Superior Court be, and the same hereby is, AFFIRMED. BY THE COURT: s/Joseph T. Walsh Justice

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