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- Commissioner_v._Kowalski abstract "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. In this case, the Court interpreted Internal Revenue Code §119(a)-(b)(4) and (d) and Treas. Reg. §1.119-1. Most notably, the Court held that:§119 was intended to exclude meals received "in kind," and so does not exclude cash reimbursements for meals like the one in question.↑ ↑ ↑".
- Commissioner_v._Kowalski wikiPageID "13868541".
- Commissioner_v._Kowalski wikiPageRevisionID "525365486".
- Commissioner_v._Kowalski arguedate "--10-12".
- Commissioner_v._Kowalski argueyear "1977".
- Commissioner_v._Kowalski decidedate "--11-29".
- Commissioner_v._Kowalski decideyear "1977".
- Commissioner_v._Kowalski dissent "Blackmun".
- Commissioner_v._Kowalski dissent "Burger".
- Commissioner_v._Kowalski fullname "Commissioner of Internal Revenue v. Kowalski, et ux.".
- Commissioner_v._Kowalski hasPhotoCollection Commissioner_v._Kowalski.
- Commissioner_v._Kowalski holding "§119 was intended to exclude meals received "in kind," and so does not exclude cash reimbursements for meals like the one in question.".
- Commissioner_v._Kowalski joinmajority "Stewart, White, Marshall, Powell, Rehnquist, Stevens".
- Commissioner_v._Kowalski litigants "Commissioner v. Kowalski".
- Commissioner_v._Kowalski majority "Brennan".
- Commissioner_v._Kowalski scotus "1975".
- Commissioner_v._Kowalski uspage "77".
- Commissioner_v._Kowalski usvol "434".
- Commissioner_v._Kowalski subject Category:1977_in_United_States_case_law.
- Commissioner_v._Kowalski subject Category:Free_meals.
- Commissioner_v._Kowalski subject Category:United_States_Supreme_Court_cases.
- Commissioner_v._Kowalski subject Category:United_States_taxation_and_revenue_case_law.
- Commissioner_v._Kowalski type Food100021265.
- Commissioner_v._Kowalski type FreeMeals.
- Commissioner_v._Kowalski type Matter100020827.
- Commissioner_v._Kowalski type Meal107573696.
- Commissioner_v._Kowalski type Nutriment107570720.
- Commissioner_v._Kowalski type PhysicalEntity100001930.
- Commissioner_v._Kowalski type Substance100020090.
- Commissioner_v._Kowalski type Case.
- Commissioner_v._Kowalski type LegalCase.
- Commissioner_v._Kowalski type SupremeCourtOfTheUnitedStatesCase.
- Commissioner_v._Kowalski type UnitOfWork.
- Commissioner_v._Kowalski type Event.
- Commissioner_v._Kowalski type Situation.
- Commissioner_v._Kowalski comment "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. In this case, the Court interpreted Internal Revenue Code §119(a)-(b)(4) and (d) and Treas. Reg. §1.119-1. Most notably, the Court held that:§119 was intended to exclude meals received "in kind," and so does not exclude cash reimbursements for meals like the one in question.↑ ↑ ↑".
- Commissioner_v._Kowalski label "Commissioner v. Kowalski".
- Commissioner_v._Kowalski sameAs m.03clqg9.
- Commissioner_v._Kowalski sameAs Q5152861.
- Commissioner_v._Kowalski sameAs Q5152861.
- Commissioner_v._Kowalski sameAs Commissioner_v._Kowalski.
- Commissioner_v._Kowalski wasDerivedFrom Commissioner_v._Kowalski?oldid=525365486.
- Commissioner_v._Kowalski isPrimaryTopicOf Commissioner_v._Kowalski.
- Commissioner_v._Kowalski name "Commissioner of Internal Revenue v. Kowalski, et ux.".