Commissioner v. Kowalski, 434 U.S. 77 (1977) - USREPORTS-434-77 | Content Details | GovInfo

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Commissioner v. Kowalski, 434 U.S. 77 (1977)

Category: Judicial Publications

Collection: United States Reports

Volume: 434

SuDoc Class Number: JU 6.8:434

Decision Date: November 29, 1977

Court Term: 1977

Reporter: Henry Putzel, Jr.

United States Reports Citation: 434 U.S. 77 (1977)

Subjects (LLC): Lunch Requirements; Meal Allowances; Gross Income Definition; Income Tax Exclusion; Tax Law; Income Tax; Pension Benefits; Taxation; Tax Court; Income Tax Deductions; Allowance Requirements

Subjects (SCDB): Federal Taxation of Gifts, Personal, Business, Or Professional Expenses; Federal Taxation