Boyd Gaming Corporation, F.K.A. The Boyd Group and Subsidiaries - Page 6

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          aggregate seating capacity of the eating facilities, exclusive of           
          the casino restaurants, near CHC and Fremont is in both cases               
          more than 650 diners.  The record does not disclose the seating             
          capacity of the casino restaurants near CHC, Fremont, Stardust,             
          or Sam's Town.  CHC and Fremont have 11 competitor casinos                  
          situated nearby, and these competitors house numerous restaurants           
          offering an assortment of meals including fast food, ethnic food,           
          buffet food, sandwiches, and pizza.  The same assortment of                 
          restaurants is present in the 11 competitor casinos located near            
          Stardust.  Sam's Town has two competitor casinos nearby, one of             
          which has a pasta buffet, a cafeteria, and a delicatessen.                  
               Most of the major casinos in Las Vegas provide meals to                
          their employees at no charge in private eating facilities located           
          on the casinos' premises.  In order to attract and keep                     
          employees, petitioners offer compensation and benefits packages             
          to their employees that are highly competitive with those of                
          other similar employers.  Included in these packages is the                 
          benefit of a meal or meals during, and/or in some cases before or           
          after, an employee's shift.  Petitioners opted before the subject           
          years to provide meals to all of their employees after it was               
          decided, by the management of the affiliated group's parent, that           
          petitioners would generally require their employees to stay on              
          the premises throughout their shifts and that it was unreasonable           
          to require full-time employees to stay on the premises for an               
          8-hour shift without offering them meals.  Management believed              
          that it was essential to petitioners' operations that 75 to 80              



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