Kowalski v. Comm'r
United States Tax Court
Held: Amount advanced to petitioner, a New Jersey State trooper, as a meal allowance is includable in his income under sec. 61, I.R.C. 1954, and is not excludable under sec. 119, I.R.C. 1954, since the amount was paid to him in cash.
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Held: Amount advanced to petitioner, a New Jersey State trooper, as a meal allowance is includable in his income under sec. 61, I.R.C. 1954, and is not excludable under sec. 119, I.R.C. 1954, since the amount was paid to him in cash. Saunders v. Commissioner, 215 F. 2d 768 (3d Cir. 1954), revg. 21 T.C. 630 (1954), is not controlling since it involved years prior to the addition to the Code of sec. 119 providing for exclusion from income of the value of meals furnished for the convenience of the employer on the business premises of the employer. Held, further, petitioner is entitled to deduct…
1Opinion of the Court
Robert J. Kowalski and Nancy A. Kowalski, Petitioners v. Commissioner of Internal Revenue, Respondent
Kowalski v. Comm'r
Docket No. 112-73
United States Tax Court
65 T.C. 44; 1975 U.S. Tax Ct. LEXIS 56;
October 14, 1975, Filed
Decision will be entered under Rule 155.
Held: Amount advanced to petitioner, a New Jersey State trooper, as a meal allowance is includable in his income under sec. 61, I.R.C. 1954, and is not excludable under sec. 119, I.R.C. 1954, since the amount was paid to him in cash. Saunders v. Commissioner, 215 F. 2d 768 (3d Cir. 1954), revg. 21 T.C. 630 (1954), is not controlling…
Also in this document: Concurrence; Concurring in part, dissenting in part; Dissent.
2Cases cited38 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- United States v. CorrellSupreme Court of the United States · 1967
- Commissioner v. LoBueSupreme Court of the United States · 1956
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