Legal Opinion
Wien Consolidated Airlines, Inc. v. Commissioner
Court of Appeals for the Ninth Circuit
Decided January 12, 1976No. Nos. 74-1434, 74-1525PublishedCited by 13 opinions
1Opinion of the Court
OPINION
Before WRIGHT and CHOY, Circuit Judges, and TAYLOR,* District Judge. CHOY, Circuit Judge:
Wien Consolidated Airlines (Wien) accrued and deducted certain estimated workmen’s compensation payments in its tax return for 1962. The *737Commissioner of Internal Revenue disallowed the deductions. The Tax Court allowed the deductions in part, and denied them in part. The Commissioner appeals the allowance. Wien cross-appeals the disallowance.1 We affirm.
Background
Alaska law makes employers liable for payment of workmen’s compensation payments to spouses and minor children of employees killed in the…
2Cases cited7 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Royal Packing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1927
- Thriftimart, Inc. v. CommissionerUnited States Tax Court · 1973
- Trinity Construction Co., Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Crescent Wharf & Warehouse Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- United States v. Hughes Properties, Inc.Supreme Court of the United States · 1986
- Esco Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Kaiser Steel Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- Supermarkets General Corp. v. United StatesDistrict Court, D. New Jersey · 1982
8 more not listed; retrieve them via the Exa API.