Kowalski v. Commissioner of Internal Revenue - United States Court of Appeals for the Third Circuit

Kowalski v. Commissioner of Internal Revenue

By United States Court of Appeals for the Third Circuit

  • Release Date: 1976-11-11
  • Genre: Law

Description

Before: ALDISERT and GIBBONS, Circuit Judges, and McGLYNN, District Judge* Per Curiam. The central question for decision is whether amounts advanced to the taxpayer, a New Jersey State trooper, as a meal allowance may be excluded from his gross income. The United States Tax Court, in a split in banc decision, ruled in favor of the Commissioner. The taxpayer has appealed. We reverse.

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