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TUNNELL v. UNITED STATES

Nos. 74-1675, 74-1678.

512 F.2d 1192 (1975)

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

United States Court of Appeals, Third Circuit.

Decided March 11, 1975.

As Amended April 23, 1975.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Richard W. Perkins, William A. Friedlander, Tax Div., Dept. of Justice, Washington, D. C., for appellant.

James M. Tunnell, Jr., Morris, Nichols, Arsht & Tunnell, Wilmington, Del., Robert W. Tunnell, Georgetown, Del., pro se and as attys. for other appellees.

Before ADAMS, ROSENN and WEIS, Circuit Judges.

ROSENN, Circuit Judge.

Taxpayers, Eolyne K. and Robert W. Tunnell, and Mildred S. Tunnell and James M. Tunnell, Jr., formed two partnerships to develop and operate two mobile home parks known as "Pot Nets" and "Indian Landing" in Sussex County, Delaware.1 Third parties lease lots on a long term basis in both parks for the purpose of placing thereon mobile homes for use as summer and weekend dwellings.

Both mobile home parks are...

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