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WIEN CONSOL. AIRLINES, INC. v. C. I. R.

Nos. 74-1434, 74-1525.

528 F.2d 735 (1976)

WIEN CONSOLIDATED AIRLINES, INC., formerly Wien Alaska Airlines, Inc., Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant. WIEN CONSOLIDATED AIRLINES, INC., formerly Wien Alaska Airlines, Inc., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

January 12, 1976.

Attorney(s) appearing for the Case

Charles F. Osborn (argued), Bogle & Gates, Seattle, Wash., for Wien Consol. Airlines, Inc.

Gary R. Allen, Atty. (argued), Tax Div., U.S. Dept. of Justice, Washington, D.C., for C. I. R.

Before WRIGHT and CHOY, Circuit Judges, and TAYLOR, District Judge.

OPINION

CHOY, Circuit Judge:

Wien Consolidated Airlines (Wien) accrued and deducted certain estimated workmen's compensation payments in its tax return for 1962. The Commissioner 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....

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