Please answer the following question

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).

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?