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- Commissioner v. Kowalski, 434 U.S. 77 (1977), is a decision of the United States Supreme Court relating to taxation of meals furnished by an employer. In this case, the Court interpreted Internal Revenue Code §119(a)-(b)(4) and (d) and Treas. Reg. §1.119-1. Most notably, the Court held that:
* §119 was intended to exclude meals received "in kind," and so does not exclude cash reimbursements for meals like the one in question. (en)
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- Commissioner v. Kowalski, (en)
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- Commissioner of Internal Revenue v. Kowalski, et ux. (en)
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- §119 was intended to exclude meals received "in kind," and so does not exclude cash reimbursements for meals like the one in question. (en)
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- Stewart, White, Marshall, Powell, Rehnquist, Stevens (en)
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- Internal Revenue Code § 119 (en)
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- Commissioner v. Kowalski (en)
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- Commissioner v. Kowalski, 434 U.S. 77 (1977), is a decision of the United States Supreme Court relating to taxation of meals furnished by an employer. In this case, the Court interpreted Internal Revenue Code §119(a)-(b)(4) and (d) and Treas. Reg. §1.119-1. Most notably, the Court held that:
* §119 was intended to exclude meals received "in kind," and so does not exclude cash reimbursements for meals like the one in question. (en)
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- Commissioner v. Kowalski (en)
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- (en)
- Commissioner of Internal Revenue v. Kowalski, et ux. (en)
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