- 62 -
Hotel: Bell Captain, Bell Person, Custodian I,
Custodian II, Guest Room Attendant, Lead Custodian,
Linen Room Attendant, Status Board Operator
Stardust
Casino: Booth Cashier, Carousel Attendant, Change
Attendant
Food & Beverage: Barback, Cocktail Server
Hotel: Alteration Attendant, Bell Captain, Bell
Person, Custodian I, Custodian II, Guest Room
Attendant, Linen Room Attendant, Linen Room Supervisor,
Status Board Operator
The first meals are outside the reach of section 119. These
meals are not necessary to allow these employees to perform their
jobs properly.9 The regulations extend section 119 to a case
where a meal is eaten "immediately before" or "immediately after"
the start of a shift if the employee's duties prevent him or her
from eating the meal during working hours. See sec. 1.119-
1(a)(2)(i) and (ii)(f), Income Tax Regs. In other cases, except
those that apply to food service employees, a meal eaten before
the start of a shift ordinarily does not qualify for exclusion
under section 119. Thus, despite the careful wording in the
culinary workers' agreement that the meals are "For the
convenience of the employer", wording which we decline to accept
as dispositive, we conclude that the first meals are provided
purely as compensation and not for the convenience of the
9 Although most of these employees are covered by the
culinary workers' agreement, none of these employees is a
"restaurant employee or other food service employee" within the
meaning of sec. 1.119-1(a)(2)(ii)(d), Income Tax Regs. See infra
pp. 73-74, for our discussion on the inapplicability of this
language to the barbacks and cocktail servers.
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