Wall Street Journal, Grading Kagan as Dean:

Charles Fried, solicitor general under President Ronald Reagan and a Harvard Law faculty member since 1961, credits her with arranging a faculty lounge so it offered free lunch and large tables, where faculty could sit and get to know one another. "It was an absolute stroke of genius," Mr. Fried said.

Inquiring minds want to know: did Harvard include the free lunches as income on the faculty's W-2s? Did the faculty report the free lunches as income on their 1040s? (Hat Tip: Erik Jensen.)

Update: Some readers have criticized this post. One Tax Prof writes:

I think this post is troubling and you should remove it before others pick up on it.  There is no tax problem.  The meals are clearly excluded by § 119.  Harvard had much to gain by getting those faculty to behave nicely to one another.

It seems to me that the § 119 issue is not nearly so cut-and-dried.  See, for example, Publication 15B (p.17):

Meals you furnish to promote goodwill, boost morale, or attract prospective employees are not considered furnished for your convenience.