- 4 -
(Sam’s Town) during the subject years, (5) John Miner, who joined
the Stardust Hotel & Casino (Stardust) in July 1988 and served as
its general manager throughout the remainder of the subject
period, and (6) Mary Ann Burns, who joined the Stardust in
October 1988 and served as its director of hotel operations
throughout the remainder of the subject period.
CHC and Boyd are Nevada corporations whose principal offices
were in Las Vegas, Nevada, when they petitioned the Court. For
its taxable year ended June 30, 1988 (the 1987 taxable year),
CHC was the parent of an affiliated group of corporations that
filed a consolidated Federal income tax return. CHC's affiliated
group included: (1) Sam-Will, Inc., doing business as Fremont,
and (2) Mare-Bear, Inc., doing business as Stardust. CHC also
did business as Sam’s Town. By virtue of a reorganization of the
group, Boyd became the parent of the affiliated group beginning
with the 1988 taxable year. Boyd's affiliated group included:
(1) CHC, which sometimes did business as Sam’s Town,
(2) Sam-Will, Inc., doing business as Fremont, and (3) Mare-Bear,
Inc., doing business as Stardust.
Petitioners operate CHC, Fremont, Sam's Town, and Stardust
(collectively, the Properties). Each of the Properties is a
large resort or hotel complex located in Las Vegas, Nevada. CHC
and Fremont are located downtown. Stardust is located a "stone's
throw" away from CHC and Fremont, in an area commonly known as
"the Strip". Sam's Town is located approximately 6 miles from
the Strip and approximately 6 miles from downtown.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011