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COMMISSIONER v. KOWALSKI
Supreme Court of United States (1977) | 434 U.S. 77; 98 S.Ct. 315; 54 L.Ed.2d 252
TL;DR: The Supreme Court held that cash meal allowances paid to a state trooper were includable in gross income under § 61(a) of the Internal Revenue Code and not excludable under § 119, which applies only to meals furnished in kind.
Legal Significance: This case established that § 119 of the Internal Revenue Code, excluding employer-provided meals from income, applies only to meals furnished in kind, not to cash allowances, and affirmed the broad scope of gross income under § 61.
