William P. Short, Jr. and Mary E. Short - Page 10

                                         -10-                                         
          petitioners claimed was recorded in 1839.  Colonel Waples' heirs            
          apparently abandoned their partial interest in the land.  The State         
          of Delaware subsequently conducted public surveys showing the 1988          
          gift land as public land.  These surveys were recorded in public            
          records, providing evidence of title for the State.  The 1988 gift          
          land was also considered part of the Delaware Seashore State Park.          
          Moreover, petitioners never paid real estate taxes on the disputed          
          land.  The existence of pending litigation between petitioner and           
          the State of Delaware is a further indication that petitioners did          
          not possess good legal title to the 1988 gift land at the time of           
          the purported donation.                                                     
                Petitioners have also not established that they held title to         
          the 1988 gift land by adverse possession.  Delaware law permitting          
          adverse possession against the State was repealed in 1953. See              
          Phillips v. State, 449 A.2d 250, 255 (Del. 1982).  And nothing in           
          the record supports a conclusion that petitioners adversely                 
          possessed the 1988 gift land against the State before (or after)            
          1953.                                                                       
               Second, even assuming petitioners held title to the 1988 gift          
          land, it does not appear that the State accepted the 1988 deed from         
          petitioners because it had no knowledge of the deed's recording.            
          Delivery to and acceptance by the donee of a deed may not be                
          presumed by mere recording when a deed is not beneficial to the             
          donee or imposes an obligation on the donee and when the donee does         
          not know of its existence.  Estate of Mortimer v. Commissioner, 17          




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