Boyd Gaming Corporation, f.k.a. The Boyd Group and Subsidiaries - Page 4

                                        - 4 -                                         
          filed a consolidated Federal income tax return.  CHC’s affiliated           
          group in its 1987 taxable year included:  (1) Mare-Bear, Inc.,              
          doing business as Stardust Hotel & Casino (Stardust) and                    
          (2) Sam-Will, Inc., doing business as Fremont Hotel & Casino                
          (Fremont).  CHC sometimes did business as Sam’s Town Hotel                  
          & Gambling Hall (Sam’s Town).                                               
               For its taxable year ended June 30, 1989 (the 1988 taxable             
          year), Boyd was the common parent of an affiliated group of                 
          corporations that filed a consolidated Federal income tax return.           
          Boyd's affiliated group in its 1988 taxable year included:  (1)             
          CHC, which sometimes did business as Sam’s Town, (2) Mare-Bear,             
          Inc., doing business as Stardust, and (3) Sam-Will, Inc., doing             
          business as Fremont.                                                        
               At all times relevant herein, CHC, Stardust, Fremont, and              
          Sam's Town (collectively referred to as the Properties) were                
          located in Las Vegas, Nevada.  Each of the Properties was a                 
          resort complex that had casino, hotel, and restaurant facilities.           
          Some of the Properties had convention or amusement facilities.              
          Each of the Properties had an employee cafeteria that was located           
          on its premises.  The cafeterias (Cafeterias) were separate from            
          the public restaurants that were located on the Properties.  The            
          Cafeterias were used by petitioners to serve hot meals, cold                
          foods, and snacks (collectively referred to as the meals) to only           
          their employees.                                                            
               Petitioners provided the meals to all of their on-duty                 
          employees, except for a small group of individuals who were                 





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  Next

Last modified: May 25, 2011