Case Summary: Commissioner v. Kowalski, 434 U.S. 77 (1977)
Introduction The case is an interpretation of the taxation of meals provided by the employer. Focussed on interpretation of the Internal Revenue Code, 119(a)-(b)(4) and (d) and Treas Reg 1.119-1, the notable case sensitizes on the need to differentiate meals in kind to those that are subject to taxation. Hence, within the case, it was ... Read More
Pages: 5 Words: 1258