Wien Consolidated Airlines, Inc., Formerly Wien Alaska Airlines, Inc. v. Commissioner of Internal Revenue, Wien Consolidated Airlines, Inc., Formerly Wien Alaska Airlines, Inc. v. Commissioner of Internal Revenue

528 F.2d 735 76-1 USTC P 9174 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. Nos. 74--1434, 74--1525. United States Court of Appeals, Ninth Circuit. Jan. 12, 1976. 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. OPINION Before WRIGHT and CHOY, Circuit Judges, and TAYLOR, * District Judge. CHOY, Circuit Judge: 1 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. Background 2 Alaska law makes employers liable for payment of workmen's compensation payments to spouses and minor children of…