- 65 -
Nor does section 119 reach two meals that are eaten by a
non-food-service employee during one 8-hour shift. In the case
at hand, however, employees are allowed to enter the Cafeterias
freely and inconspicuously during their shifts. Which employees
eat more than one meal during their shifts we do not know. We do
know, however, that employees have been disciplined, suspended,
and/or dismissed for violating petitioners' policy on the
Cafeterias. We also know that petitioners construe the word
"meal" broadly to reach almost any food that is eaten by an
employee during all breaks in a shift. With such a broad
interpretation we do not agree. We construe the word "meal" to
mean "The food served and eaten in one sitting", a definition
which has existed since the 13th century. Webster's II New
Riverside University Dictionary 735 (1994). Thus, an employee
who eats a separate course during each of his or her three breaks
is eating three meals, rather than the one that petitioners
allege. Accordingly, two of these meals do not qualify for
exclusion under section 119.
2. Required To Live on Business Premises
A meal furnished without charge to an employee required to
live on the employer's business premises as a condition of
employment is within section 119 if the meal is furnished on the
business premises. Sec. 1.119-1(a)(2), Income Tax Regs.
The record does not disclose that any of petitioners'
employees live on the Properties. Accordingly, we do not analyze
this factor.
Page: Previous 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 NextLast modified: May 25, 2011