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Kowalski v. Commissioner of Internal Revenue

By United States Court of Appeals for the Third Circuit

Release : 1976-11-11

Genre : Law, Books, Professional & Technical

Kind : ebook

(0 ratings)
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.

Kowalski v. Commissioner of Internal Revenue

By United States Court of Appeals for the Third Circuit

Release : 1976-11-11

Genre : Law, Books, Professional & Technical

Kind : ebook

(0 ratings)
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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