Bear Valley Mutual Water Company v. R. A. Riddell, District Director of Internal Revenue

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 its shareholders, covering the costs of capturing and distributing the *950water by other business operations, and by periodic “shareholder assessments.” The government assessed…