Legal Opinion
Martha A. Willging, Individually and as of the Estate of John Z. Willging v. United States
Court of Appeals for the Ninth Circuit
Decided February 5, 1973No. 26618PublishedCited by 4 opinions
1Opinion of the Court
ALFRED T. GOODWIN, Circuit Judge:
The government appeals a district court judgment, 313 F.Supp. 297, grant ing 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 products sold during the year the value of their closing inventory and would subtract from this figure the value of their opening inventory. Treas.Reg. § 1-61-4. Inventories were valued under the “farm price” method…
2Cases cited5 opinions
- United States v. CattoSupreme Court of the United States · 1966
- Bath v. United StatesDistrict Court, S.D. Texas · 1962
- Bessie Stanley, Estate of Joseph Stanley, Deceased, Bessie Stanley, Etc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Albert A. Bath v. United StatesCourt of Appeals for the Fifth Circuit · 1963
- Willging v. United StatesDistrict Court, E.D. Washington · 1970
3Cited by4 opinions
- Mel v. Franchise Tax BoardCalifornia Court of Appeal · 1981
- (PS) Bryant v. SteinburgDistrict Court, E.D. California · 2022
- Estate of Backemeyer v. Comm'rUnited States Tax Court · 2016
- State of Tennessee v. Anthony CroweTennessee Supreme Court · 2005