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WILLGING v. UNITED STATES

No. 26618.

474 F.2d 12 (1973)

Martha A. WILLGING, Individually and as executrix of the estate of John Z. Willging, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Ninth Circuit.

February 5, 1973.

Attorney(s) appearing for the Case

Paul M. Ginsberg, Atty. (argued), Meyer Rothwacks, Elmer J. Kelsey, Attys., Johnnie Walters, Asst. Atty. Gen., Dept. of Justice, Washington, D. C., Dean C. Smith, U. S. Atty., Spokane, Wash., for appellant.

Gary C. Randall (argued), Scott B. Lukins, of Lukins, Seelye & Randall, P. S., Spokane, Wash., for appellee.

Before ELY and GOODWIN, Circuit Judges, and FERGUSON, District Judge.

ALFRED T. GOODWIN, Circuit Judge:

The government appeals a district court judgment, 313 F.Supp. 297, granting the taxpayer a refund of part of the income taxes she paid in 1966.

Mrs. Willging and her husband were wheat farmers, owning community property, and reporting their income on the accrual basis. To determine their income for each year, they would add to the sales price of...

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