452 U.S. 247 452 U.S. 247 101 S.Ct. 2288 68 L.Ed.2d 814 ROWAN COMPANIES, INC., Petitioner,v.UNITED STATES. No. 80-780. Argued April 21, 1981. Decided June 8, 1981. Syllabus Petitioner, for its own convenience, provided meals and lodging to its employees working on offshore oil rigs. Petitioner did not include the value of the meals and […]
