Legal Opinion
Robert J. Kowalski and Nancy A. Kowalski v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided November 11, 1976No. 76-1312PublishedCited by 17 opinions
1Opinion of the Court
OPINION OF THE COURT
2Per curiam
The central question for decision is whether amounts advanced to the taxpayer, a New Jersey State trooper, as a meal allowance may be excluded from his gross income. The United States Tax Court, in a split in banc decision, ruled in favor of the Commissioner. The taxpayer has appealed. We reverse.
The precise issue, albeit presented prior to 1954 when section 119 1 was added to the Code, was decided by us in Saunders v. Commissioner, 215 F.2d 768 (3d Cir. 1954), in which we ruled in favor of the New Jersey State troopers and reversed 21 T.C. 630 (1954). Although not…
3Cases cited7 opinions
- United States v. Richard D. Morelan and Margaret Morelan, United States of America v. Karl W. ChristeyCourt of Appeals for the Eighth Circuit · 1966
- Robert H. Saunders v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- United States v. Daniel F. Barrett and Margaret G. Barrett Edgar B. Garner and Evelyn T. GarnerCourt of Appeals for the Fifth Circuit · 1963
- Ralph A. Wilson and Joanne B. Wilson, His Wife v. United StatesCourt of Appeals for the First Circuit · 1969
- United States v. Howard M. Keeton and Hazel L. KeetonCourt of Appeals for the Tenth Circuit · 1967
2 more not listed; retrieve them via the Exa API.
4Cited by17 opinions
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Richard R. Sibla v. Commissioner of Internal Revenue, Robert E. Cooper v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Coombs v. CommissionerUnited States Tax Court · 1976
- Cooper v. CommissionerUnited States Tax Court · 1977
- Turner v. CommissionerUnited States Tax Court · 1977
12 more not listed; retrieve them via the Exa API.