Commissioner v. Kowalski

434 U.S. 77 (1977)

COMMISSIONER OF INTERNAL REVENUE

v.

KOWALSKI ET UX.

No. 76-1095.

Supreme Court of United States.

Argued October 12, 1977.

Decided November 29, 1977.

CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT.

Stuart A. Smith argued the cause for petitioner. With him on the brief were Solicitor General McCree and Acting Assistant Attorney General Baum.

Carl B. Cordes argued the cause for respondents. With him on the brief was Herrick K. Lidstone.

This case presents the question whether cash payments to state police troopers, designated as meal allowances, are included in…