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.

The State had decided that this system was unsatisfactory, as it required troopers to leave their patrol areas unattended for extended periods of time.

Kowalski argued that the cash meal allowance was not compensatory, but was furnished for the convenience of the employer and therefore wasn't income under I.R.C.

When Kowalski's employer designated a cash payment as a meal allowance: Justice Brennan, writing for the majority, first swiftly ruled out the possibility that the meal allowances payments are not "income" under §61(a): Commissioner v. Glenshaw Glass Co. defines income as all clearly realized accessions to wealth except where expressly excluded.

[5] According to the Court, the drafting process of §119 shows that Congress intended to "end the confusion as to the tax status of meals and lodging furnished an employee by his employer" under prior law.

"[1] He concluded, I fear that state troopers the country over, not handsomely paid to begin with, will never understand today's decision.