- 50 -
Security: Assistant Security Manager, Security
Officer/Out, Security Dispatcher, Security Manager,
Security Officer/In, Security Shift, Surveillance Agent
Stardust
Casino: Dealer 21, Dealer Dice, Dealer--Card Room
Engineering: Maintenance Engineer Helper,
Maintenance Engineer
Food and Beverage: Assistant Chef, Baker, Baker
Helper, Beverage Manager, Beverage Shift Supervisor,
Bus-Buffet, Bus Person, Butcher, Captain, Cashier--
Food, Dining Room Runner, Executive Kitchen Chef,
Executive Chef, Food/Beverage Director, Food Shift
Supervisor, Food Server, Head Cashier, Host Person,
Kitchen Help, Lead Kitchen Help, Line Cook, Maitre' D
Hotel, Pastry Chef, Prep Cook I, Prep Cook II, Prep
Cook III, Restaurant Operations Manager, Restaurant
Manager, Room Service Bus, Room Service Server,
Showroom Server, Snack Bar Attendant, Sous Chef,
Special Room Chef, Special Room Hand Person, Special
Bus Person, Special Food Server, Special Line Cook,
Supply Runner Warehouse, Supply Runner, Storeroom
Attendant, Warehouse Supervisor
MIS: Computer Operator
Security: Assistant Chief Security, Lead Security
Officer, Security Dispatcher, Security Manager,
Security Officer/In, Security Shift, Surveillance Agent
Petitioners have conceded that the meals received by
employees in the following job descriptions are not excludable
under section 119, unless the employee works the graveyard shift
or unless section 1.119-1(a)(ii)(e), Income Tax Regs., applies:
CHC
Accounting: Controller, Assistant Controller,
Payroll Supervisor, Chief Accountant, Accounting Clerk
Supervisor, Accounting Clerk IV, Accounting Clerk III,
Accounting Clerk II
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