KOWALSKI v. COMMISSIONER OF INTERNAL REVENUE

No. 76-1312.

544 F.2d 686 (1976)

Robert J. KOWALSKI and Nancy A. Kowalski, Appellants, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Decided November 11, 1976.


Attorney(s) appearing for the Case

Carl B. Cordes, Battle, Fowler, Lindstone, Jaffin, Pierce & Kheel, New York City, for appellants.

Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, William A. Friedlander, Alfred S. Lombardi, Attys., Tax Div., Dept. of Justice, Washington, D.C., for appellee.

Before ALDISERT and GIBBONS, Circuit Judges, and McGLYNN, District Judge.


OPINION OF THE COURT

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.

The precise issue, albeit presented prior to 1954 when section 1191 was added to the Code...

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