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employee (e.g., a restaurant employee) for a meal period during
which the employee works, (7) whether the employer furnishes a
meal to an employee to promote the employee's morale or goodwill,
(8) whether the employer furnishes a meal to an employee to
attract prospective employees, and (9) whether the employer
furnishes a meal to an employee under an employment contract or a
statute that characterizes the meal as compensation. Some of
these factors are dispositive, in and of themselves, and the
weight given to each factor rests on the factor involved. In
analyzing each factor, little weight is given to the unsupported
declarations of witnesses, sec. 1.119-1(a)(2), Income Tax Regs.;
see also Incorporated Trustees v. United States, 777 F.2d 1552,
1555 n.10 (Fed. Cir. 1985), and more weight is given to facts
which are supported by the record as a whole. Section 119 is
applied on a meal-by-meal basis.
1. Timing of Meal
A meal must be furnished to an employee on a working day in
order to fall within section 119. Sec. 1.119-1(a)(2), Income Tax
Regs.; see also Bob Jones Univ. v. United States, 229 Ct. Cl.
340, 670 F.2d 167, 178 (1982). The mere fact that a meal is
furnished to an employee on a working day, however, does not mean
that the meal meets the requirements of section 119. With two
exceptions, a meal that is furnished on a working day is outside
section 119 if the meal is furnished before or after the
employee's working hours. Sec. 1.119-1(a)(2), Income Tax Regs.;
see also Bob Jones Univ. v. United States, supra at 178. First,
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