Legal Opinion
Boyd Gaming Corp. v. Commissioner
Court of Appeals for the Ninth Circuit
Decided May 12, 1999No. Nos. 98-70123, 98-70126PublishedCited by 11 opinions
1Opinion of the Court
McKEOWN, Circuit Judge:
This case involves the question whether there really is a “free lunch.” In 1986, concerned that the tax laws unfairly allowed high-income taxpayers to structure their business affairs in a manner that generated deductions for personal living expenses, Congress imposed, with certain exceptions, an 80% cap on the amount of deductions for business meals and entertainment.1 This change, in turn, affected employers who provide “free lunches” to their employees. At issue in this case is whether, under the circumstances here, the employer qualifies for an exception to the 80%…
2Cases cited8 opinions
- Commissioner v. KowalskiSupreme Court of the United States · 1977
- Preben Norgaard Sandra C. Norgaard v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1991
- Seymour Sacks Star Sacks v. Commissioner, Internal Revenue Service, Michael R. Geyser Joyce Geyser v. Commissioner, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1995
- Stephen D. Pahl Louise A. Pahl v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1998
- Van Rosen v. CommissionerUnited States Tax Court · 1951
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Custom Chrome, Inc., and Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- Steven G. Hill Parilea Hill v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- Neil M. Baizer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- Californians Helping to Alleviate Med. Problems, Inc. v. Comm'rUnited States Tax Court · 2007
- Schering-Plough Corp. v. United StatesDistrict Court, D. New Jersey · 2009
6 more not listed; retrieve them via the Exa API.