Preston L. SPRUANCE and Susan C. Spruance, Plaintiffs Below, Appellants, v. STATE TAX COMMISSIONER, Defendant Below, Appellee. Supreme Court of Delaware. September 27, 1971. Appeal from the Superior Court in and for New Castle County. David C. Moore, Wilmington, for appellants. Edward J. Wilson, Deputy Atty. Gen., for the Director of Revenue, Wilmington, for appellee. […]