Taxation - Inclusions in Gross Income - Cash Allowances for State Troopers

Authors

Marilyn Kay Josephs

Abstract

The United States Supreme Court has held that cash allowances paid to state troopers for meals while on duty must be included in gross income under section 61 of the Internal Revenue Code and cannot be excluded by section 119.

Commissioner v. Kowalski, 434 U.S. 77 (1977).

First Page

229

Recommended Citation

Marilyn K. Josephs, Taxation - Inclusions in Gross Income - Cash Allowances for State Troopers, 17 Duq. L. Rev. 229 (1978).
Available at: https://dsc.duq.edu/dlr/vol17/iss1/20