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BOYD GAMING CORP. v. COMMISSIONER

Docket Nos. 3433-95, 3434-95.

106 T.C. 343 (1996)

BOYD GAMING CORPORATION, F.K.A. THE BOYD GROUP AND SUBSIDIARIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT CALIFORNIA HOTEL AND CASINO AND SUBSIDIARIES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 22, 1996.

Attorney(s) appearing for the Case

Thomas P. Marinis, Jr., and J. Barclay Collins, III, for petitioners.

Paul L. Dixon, for respondent.

OPINION

LARO, Judge:

These consolidated cases are before the Court on cross-motions for partial summary judgment.1 Respondent moves for partial summary judgment in her favor, arguing that section 274(n)(1) limits petitioners' deductions for the cost of "free" food and beverages that they provided to their employees on petitioners' business premises.2 Petitioners object to respondent's motion...

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