Rev. Rul. 57-309

A sanitation or building inspector who carries a police badge and is charged with some law enforcing duties, but whose major duties relate to special subjects and not to the enforcement of all laws such as comprise the duties of `police officials' within the usual meaning of such term, may not be considered a police official within the meaning of section 120(a) of the Internal Revenue Code of 1954, relating to the exclusion from gross income of a statutory subsistence allowance received by police officials.