Bettye A. Sanders v. United States

THORNBERRY, Circuit Judge:

This is a refund suit for taxes paid by appellee, Mrs. Bettye Sanders, with respect to calendar years 1968 and 1969. Bettye and her husband Charles, who died of a heart attack on November 2, 1970, filed joint income tax returns for these two years. All gross income for the period in question, except $2,058.75, was earned by Charles. In midsummer 1971 the IRS assessed deficiencies amounting to just over $30,000.00 against appellee and Charles’s estate because of the Commissioner’s discovery, using the so-called bank deposits plus expenditures accounting method, of…