Thursday, March 27, 2008
Not a Legal Profession case, but perhaps of interest to Paul Caron (if he has not already seen it) is a decision of the Nevada Supreme Court holding that giving complimentary meals to casino employees is not a taxable event:
"We conclude that, under the facts of this case, no taxable event occurred when the Nugget provided complimentary meals to its patrons and employees. Thus, the Nugget is owed a refund for use tax paid on the complimentary meals in question, and we reverse the district court’s summary judgment denying the Nugget’s refund claim. We remand this matter to the district court for further proceedings with respect to the requested refund."