Federal Income Taxation - I.R.C. 119 Does Not Exclude Cash Meal Allowances from Income

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Authors
Lamberty, Patricia
Issue Date
1978
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Journal Article
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FIRST PARAGRAPH(S)|In Commissioner v. Kowaiski, the United States Supreme Court held that a cash meal allowance given by a state to a state police trooper is income excludable from taxation by section 119 of the Internal Revenue Code. Before Congress enacted section 119, courts utilized the "convenience of the employer" test to determine whether benefits given to an employee were taxable income. Because this doctrine led to confusing and inconsistent results, Congress attempted to clarify the requirements for income exclusion in regard to meals and lodging by enacting section 119 in the 1954 recodification of the Internal Revenue Code. However, courts have continued to use the convenience of the employer test. Further, they have interpreted section 119 in various ways, and therefore have reached inconsistent results...
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11 Creighton L. Rev. 1053 (1977-1978)
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Creighton University School of Law
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