1) You work very long hours and must be on call for your employer. You are given a cash allowance for meals by your employer. Is this amount excluded from income? Based on Kowalski v. Commissioner, 65 TC 44 (1975). Fact: Some of the facts have been stipulated and are so found. The stipulation of facts, together with the exhibits attached thereto, are incorporated herein by this reference. Petitioners Robert J. Kowalski (hereinafter petitioner) and Nancy A. Kowalski are husband and wife residing in Clark, N.J., at the time of the filing of their petition herein. Petitioners filed a joint Federal income tax return with the Internal Revenue Service Center, Philadelphia, Pa., for the calendar year 1970. Petitioner, at all times relevant herein, was a trooper with the Division of State Police of the Department of Law and Public Safety of the State of New Jersey (hereinafter NJSP or State police). He originally joined the NJSP in August 1960 and was reenlisted in 1962 and 1964. During his second term, he received tenure, and at all times petitioner was a trooper in good standing with the NJSP 

2) What would be the situation if we use Kowalski v. Commissioner, 544 F. 2d 686 (3rd Cir. 1976) 

3) Again is this amount excluded from income if we use Kowalski Supreme Court Case opinion?