Tags: Case, Legal Case, Supreme Court Of The United States Case, Unit Of Work.
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.↑ ↑ ↑