Court Opinion

ID: 9471223
Source: CourtListenerOpinion
Date Created: 2023-08-05 03:27:18.178591+00
Date Added: 2024-06-11T17:42:18.958892
License: Public Domain

TUTTLE, Circuit Judge,
specially concurring:
It is clear, as conceded by the United States, that this Court is bound by the earlier decision in Crescent Wharf & Warehouse Co. v. Commissioner, 518 F.2d 772 (9th Cir.1975), that the fact of injury to an employee under California Workman Compensation laws was sufficient to establish the fact of liability, the first prong of the all-events test. Were it not for this fact, I would find myself of the view expressed by the Tax Court in World Airways, Inc. v. CIR, 62 T.C. 786 (1974), subsequently affirmed by this Court at 564 F.2d 886 (9th Cir.1977), after we decided Crescent Wharf. World Airways seems to me to be inconsistent with this Court’s earlier decision in Crescent Wharf.
Once the hurdle of fact of liability has been passed, I concur in the decision of the Court here that we cannot find clearly erroneous the trial court’s determination that the amount to be expended in the future was “established with reasonable accuracy.”
I, therefore, concur.