CREST v. UNITED STATES

No. C82-499T.

575 F.Supp. 446 (1983)

Leroy B. & Karen K. CREST, husband and wife, and Paul A. & Janice M. Reeder, husband and wife, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Washington.

August 23, 1983.


Attorney(s) appearing for the Case

Edward M. Lane, W. Roger Johnson, Johnson, Lane & Gallagher, Tacoma, Wash., for plaintiffs.

Gene S. Anderson, U.S. Atty., Seattle, Wash., David A. Slacter, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.


MEMORANDUM DECISION

TASHIMA, District Judge.

This is an income tax refund suit to recover deficiencies assessed by the Internal Revenue Service ("IRS") for the years 1976, 1977 and 1978. Plaintiffs Crest and Reeder1 are partners in several Income Real Estate Partnerships ("IREP"), each of which owns and operates a residential apartment complex in the Tacoma, Washington area. On their respective tax returns, each plaintiff reported...

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