Boyd Gaming Corporation, F.K.A. The Boyd Group and Subsidiaries - Page 78

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               10.  Miscellaneous                                                     
               Petitioners set forth three additional arguments to support            
          their claim that they furnish the meals to their employees for a            
          substantial noncompensatory business reason.  First, petitioners            
          argue, they have security concerns in that most of their                    
          employees have access to significant amounts of cash, chips, or             
          guests' property as part of their job functions.  In this regard,           
          petitioners contend, they have a substantial noncompensatory                
          business reason for furnishing these employees with meals on the            
          premises because allowing them to leave the premises during their           
          shifts will increase the probability and occurrences of theft.              
          Petitioners also contend that they are concerned that employees             
          who leave the premises for meals will not return timely, being              
          distracted and tempted by the glitter and vices of Las Vegas.               
          Second, petitioners argue, some of their employees wear uniforms            
          at work; thus, petitioners have a substantial noncompensatory               
          business reason for furnishing these employees with meals because           
          the sight of a uniformed employee at the eating establishment of            
          a competitor will tarnish the public's perception of the quality            
          of food served on petitioners' premises.  Third, petitioners                
          argue, some of their employees work the graveyard shift; thus,              
          petitioners have a substantial noncompensatory business reason              
          for furnishing these employees with meals mainly because the                
          climate of the late night does not allow these employees to                 
          receive a suitable meal elsewhere.                                          




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