 The IRS challenged a tax return arguing that, unlike the actual meal, the meal allowance was taxable.In "Commissioner v. Kowalski", the US Supreme Court ruled in favor of the IRS that the income was now taxable.In the late 1990s, both the Maryland and New Jersey State Police agencies were subject to allegations of racial profiling which claimed that black motorists were being pulled over disproportionately on the New Jersey Turnpike and on Interstate 95.