[DOWNLOAD] "Kowalski v. Commissioner of Internal Revenue" by United States Court of Appeals for the Third Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: Kowalski v. Commissioner of Internal Revenue
- Author : United States Court of Appeals for the Third Circuit
- Release Date : January 11, 1976
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 64 KB
Description
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.