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BEAR VALLEY MUTUAL WATER COMPANY v. RIDDELL

No. 72-1800.

493 F.2d 948 (1974)

BEAR VALLEY MUTUAL WATER COMPANY, Plaintiff-Appellee, v. R. A. RIDDELL, District Director of Internal Revenue, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

March 20, 1974.

Attorney(s) appearing for the Case

Ann E. Belanger, Atty. (argued), Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, U. S. Dept. of Justice, Washington, D. C., for defendant-appellant.

Michael B. Arkin (argued), Thomas H. McPeters, of Surr & Hellyer, San Bernardino, Cal., for plaintiff-appellee.

Before KOELSCH, BROWNING and KILKENNY, Circuit Judges.

KOELSCH, Circuit Judge:

The government appeals from the granting of taxpayer's motion to amend judgment, Fed.R.Civ.P. 60(b)(6), the effect of which was to increase the amount of taxes which the government must refund beyond the amount already refunded pursuant to the original judgment.1

The background of the present dispute is as follows:

Taxpayer is a nonprofit "mutual" irrigation company which distributes water free to...

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