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TUNNELL v. UNITED STATES

Civ. A. Nos. 4287, 4302.

367 F.Supp. 557 (1973)

Robert W. TUNNELL and Eolyne K. Tunnell, Plaintiffs, v. UNITED STATES of America, Defendant. James M. TUNNELL, Jr. and Mildred S. Tunnell, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, D. Delaware,

November 28, 1973.

Attorney(s) appearing for the Case

James M. Tunnell, Jr., Wilmington, Del., and Robert W. Tunnell, Georgetown, Del., pro se and as attorneys for the other plaintiffs.

Ralph F. Keil, U. S. Atty., Alan S. Yoffie, Asst. U. S. Atty., Wilmington, Del., and Michael von Mandel, Trial Atty., Tax Div., U. S. Dept. of Justice, Washington, D. C., of counsel, for defendant.

OPINION

LATCHUM, Chief Judge.

This consolidated action arises out of a dispute between the plaintiffs1 and the Internal Revenue Service ("IRS") over the depreciability of certain expenditures which the plaintiffs capitalized in the development of two mobile home park ventures owned and operated by them as partners in Sussex County, Delaware.

As a result of an IRS audit, the plaintiffs were notified in 1969 by the IRS...

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