Commissioner v. Kowalski
id:
commissioner-v-kowalski-249-5428961
title:
Commissioner v. Kowalski
text:
Commissioner v. Kowalski, 434 U.S. 77 (1977), is a decision of the United States Supreme Court relating to taxation of meals furnished by an employer. In this case, the Court interpreted Internal Revenue Code §119(a)-(b)(4) and (d) and Treas. Reg. §1.119-1. Most notably, the Court held that: §119 was intended to exclude meals received "in kind," and so does not exclude cash reimbursements for meals like the one in question.
brand slug:
wiki
category slug:
encyclopedia
description:
1977 United States Supreme Court case
original url:
https://en.wikipedia.org/wiki/Commissioner_v._Kowalski
date created:
date modified:
2023-09-13T02:00:54Z
main entity:
{"identifier":"Q5152861","url":"https://www.wikidata.org/entity/Q5152861"}
image:
fields total:
13
integrity:
14