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
OPINION
Petitioner’s primary position in this case is that the monthly amount he received does not constitute gross income under section 61(a). In the alternative petitioner contends that if the monthly allowance does constitute gross income, it is properly to be excluded under section 119 or, if not excludable under that section, is deductible as an ordinary and necessary business expense under section 162(a)(2).
In support of his contention that the monthly allowance is not income under section 61(a), petitioner relies primarily on the decision of the United States Court of Appeals for the…
2Cases cited24 opinions
- 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
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
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3Cited by18 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
- Robert J. Kowalski and Nancy A. Kowalski v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1976
13 more not listed; retrieve them via the Exa API.