CAPANO v. DIRECTOR OF REVENUE, 815 A.2d 348 (Del. 2003)

LOUIS J. CAPANO, JR., Petitioner Below, Appellant, v. DIRECTOR OF REVENUE, STATE OF DELAWARE, Respondent Below, Appellee.

No. 413, 2002Supreme Court of Delaware.Submitted: January 22, 2003
Decided: January 23, 2003

Court Below: Superior Court of the State of Delaware in and for New Castle County C.A. No. 01A-03-002

Affirmed.

Unpublished opinion is below.

LOUIS J. CAPANO, JR., Petitioner Below, Appellant, v. DIRECTOR OF REVENUE, STATE OF DELAWARE, Respondent Below, Appellee. No. 413, 2002 In the Supreme Court of the State of Delaware. Submitted: January 22, 2003 Decided: January 23, 2003

Before WALSH, BERGER, and STEELE, Justices.

WALSH, Justice

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.