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HILL v. U.S.

No. 91-5032.

945 F.2d 1529 (1991)

William F. HILL and Lola E. Hill, Plaintiffs-Appellees, v. The UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

Suggestion for Rehearing Declined December 19, 1991.

Attorney(s) appearing for the Case

Richard B. Robinson, Lentz, Evans & King, P.C., Denver, Colo., argued, for plaintiffs-appellees. With him on the brief was Robert A. Wherry, Jr.

Calvin C. Curtis, Dept. of Justice, Washington, D.C., argued for defendant-appellant. With him on the brief were Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen and Ann Belanger Durney, Attys.

Before NIES, Chief Judge, BENNETT, Senior Circuit Judge, and LOURIE, Circuit Judge.

Suggestion for Rehearing In Banc Declined December 19, 1991.

OPINION

BENNETT, Senior Circuit Judge.

The Government appeals the United States Claims Court's judgment granting summary judgment for the taxpayers. 21 Cl.Ct. 713 (1990). The court held that for tax years 1981 and 1982, the taxpayers were entitled to include unrecovered tangible improvements in the computation of the adjusted basis of their oil and gas properties under Internal Revenue...

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