A Cash Meal Allowance Received By State Troopers Is Includable In Gross Income

Date

1978

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