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