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State highway patrolman is required to be on duty 8 a.m. to 5 p.m. At noon he eats lunch at various privately owned restaurants which

State highway patrolman is required to be on duty 8 a.m. to 5 p.m. At noon he eats lunch at various privately owned restaurants which are adjacent to the state highway. At the end of each month, the state reimburses him for his luncheon expenses. Are such cash reimbursements are included in his gross income? See Commissioner vs Kowalski, 434 U.S. 77.

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