Title Insurance And Trust Company v. United States

654 F.2d 604 81-2 USTC P 9647 TITLE INSURANCE AND TRUST COMPANY, Dean Stevning and Ann Branstetter, in their capacity as executors of the estate of Charlotte B. Stevning, Plaintiffs- Appellants, v. UNITED STATES of America, Defendant-Appellee. No. 79-3579. United States Court of Appeals, Ninth Circuit. Argued and Submitted May 7, 1981. Decided Aug. 27, 1981. Robert B. Swortwood, Thompson & Colegate, Riverside, Cal., for plaintiffs-appellants. James Miller, Dept. of Justice, Washington, D. C., argued, for defendant-appellee; Gilbert E. Andrews, Washington, D. C., on brief. Appeal from the United States District Court for the Central District of California. Before TANG and BOOCHEVER, Circuit Judges, and TANNER, * District Judge. PER CURIAM: 1 The appellants in this case represent the estate of Charlotte B. Stevning, who originally brought suit requesting a refund of $6,909 for the 1975 tax year. Ms. Stevning's claim was based on her calculation of tax under the income averaging provisions of the Internal Revenue Code, I.R.C. §§ 1301-1305. Her contention was that Treasury Regulation § 1.1302-2(b) (1966), which states that base period income may not be less than…