Legal Opinion
Crescent Wharf & Warehouse Company v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided June 19, 1975No. 73-2247PublishedCited by 22 opinions
1Opinion of the Court
OPINION
Before KOELSCH and TRASK, Circuit Judges, and ORRICK, * District Judge. TRASK, Circuit Judge:
In this appeal a taxpayer presents the question of whether it can accrue its liability for workmen’s compensation payments for income tax purposes under the circumstances herein stated. The Tax Court held that it could not in an opinion reported at 59 T.C. 751 (1973). The taxpayer appeals.
Appellant Crescent Wharf and Warehouse Company (Crescent) is engaged in the business of providing stevedoring, terminal and warehousing services to ocean-going vessels at the Ports of Los Angeles, Long Beach…
2Cases cited7 opinions
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- Dixie Pine Products Co. v. CommissionerSupreme Court of the United States · 1944
- American Automobile Assn. v. United StatesSupreme Court of the United States · 1961
- United States v. Consolidated Edison Co. of NYSupreme Court of the United States · 1961
- Thriftimart, Inc. v. CommissionerUnited States Tax Court · 1973
2 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- Allied Fidelity Corp. v. CommissionerUnited States Tax Court · 1976
- Ohio River Collieries Co. v. CommissionerUnited States Tax Court · 1981
- Kaiser Steel Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- Wien Consolidated Airlines, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 1976
17 more not listed; retrieve them via the Exa API.