Legal Opinion
Commissioner v. Kowalski
Supreme Court of the United States
Decided November 29, 1977No. 76-1095PublishedCited by 138 opinions
1Opinion of the CourtJustice Brennan
This case presents the question whether cash payments to state police troopers, designated as meal allowances, are included in gross income under § 61 (a) of the Internal Revenue Code of 1954, 26 U. S. C. § 61 (a),1 and, if so, are otherwise excludable under § 119 of the Code, 26 U. S. C. § 119.2
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The pertinent facts axe not in dispute. Respondent3 is a state police trooper employed by the Division of State Police of the Department of Law and Public Safety of the State of New Jersey. During 1970, the tax year in question, he received a base salary of $8,739.38, and an additional $1,697.54 4…
2Cases cited28 opinions
- Helvering v. CliffordSupreme Court of the United States · 1940
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- United States v. CorrellSupreme Court of the United States · 1967
- Douglas v. WillcutsSupreme Court of the United States · 1935
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3Cited by138 opinions
- Rowan Cos. v. United StatesSupreme Court of the United States · 1981
- HCSC-Laundry v. United StatesSupreme Court of the United States · 1981
- Central Illinois Public Service Co. v. United StatesSupreme Court of the United States · 1978
- Alpenglow Botanicals, LLC v. United StatesCourt of Appeals for the Tenth Circuit · 2018
- United States v. William S. Lawson, Jr.Court of Appeals for the Tenth Circuit · 1982
133 more not listed; retrieve them via the Exa API.