A Cash Meal Allowance Received By State Troopers Is Includable In Gross Income
Date
1978
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Texas Tech Law Review
Abstract
Considers the United States Supreme Court’s case Commissioner v. Kowalski. In Kowalski, a New Jersey state police trooper did not report the funds given to him through his employer’s meal allowance program as income. The Court held that the amount should have been included in the trooper’s gross taxable income. The author posits that this case will bring finality to litigation surrounding cash meal allowances.
Description
Keywords
Cash meal allowance, Taxable income, IRS, Employee benefits, Commissioner v. Kowalski, Case note
Citation
9 Tex. Tech L. Rev. 776