Boyd Gaming Corp. v. Commissioner
United States Tax Court
Ps provided "free" meals to their employees in private cafeterias located on their business premises. R determined that sec. 274(n)(1), I.R.C., limits Ps' deduction for the cost of these meals. R moves for partial summary judgment in her favor.
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Ps provided "free" meals to their employees in private cafeterias located on their business premises. R determined that sec. 274(n)(1), I.R.C., limits Ps' deduction for the cost of these meals. R moves for partial summary judgment in her favor. Ps object to R's motion, arguing that they may deduct 100 percent of their cost under the de minimis fringe benefit exception of sec. 274(n)(2)(B), I.R.C., and that the applicability of this exception is a factual determination that has yet to be made. Ps also move for partial summary judgment in their favor, arguing that they may deduct 100 percent of…
1Opinion of the Court
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)(l) 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, arguing that a genuine issue of fact exists as to the applicability of an exception to section 274(n)(l); namely, whether the food and beverages are a de minimis fringe benefit under section 274(n)(2)(B).…
2Cases cited19 opinions
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Tennessee Valley Authority v. HillSupreme Court of the United States · 1978
- Lorillard v. PonsSupreme Court of the United States · 1978
14 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- P & X Mkts. v. CommissionerUnited States Tax Court · 1996
- Boyd Gaming Corp. v. CommissionerCourt of Appeals for the Ninth Circuit · 1999
- Hewlett-Packard Co. & Consolidated Subsidiaries v. CommissionerUnited States Tax Court · 2012
- Eaton Corp. v. Comm'rUnited States Tax Court · 2013
- Boyd Gaming Corp. v. CommissionerUnited States Tax Court · 1997
12 more not listed; retrieve them via the Exa API.