Three-Martini Lunch

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Three-Martini Lunch

A byword for an expensive lunch claimed as a tax deduction for business purposes. For example, a company may take a client out to lunch but spend more than it otherwise would because of the deduction. The presumed prevalence of three-martini lunches led to an alteration of the U.S. tax code making only half of business meals deductible.
References in periodicals archive ?
Invest in a drinks cabinet for your martini lunch time and a classic Eames chair and you'll be on the right track.
Live entertainment features Martini Lunch Trio, 97Nine, Nashville Electric Company, DJ X.
He portrayed it as part of the unfairness of the nation's tax laws, claiming that the working class was subsidizing the "$50 martini lunch" (businesspeople could write off this type of meal as a job expense).
It's enough to make an executive forswear his three martini lunch. Not surprisingly, Chevron is denying all charges.
heck, even a martini lunch. The closet will be opened and the secrets will be revealed.
With their faux-wood paneling on the walls and red leather lounges, they evoke New York's "Mad Men'' era of martini lunches.
Go back a couple decades further and expense account extravagances and martini lunches were commonplace.
1964: The Drinking Man's Diet advocates martini lunches, sells 2.4 million copies in 13 languages.
I suppose it's a good thing we've given up ham-and-egg breakfasts, three martini lunches and meat-and-potato dinners, but part of me misses the routine of actually sitting down to eat.
(My predecessor, Erwin Knoll, always marveled at this ability of Navasky's.) He takes martini lunches with prospective writers or donors.
Cocktails have been pushed even further into the spotlight by the glam of Frank Sinatra's Rat Pack in the 195 Os, by the "shaken not stirred" appeal of the James Bond era in the 1970s and 80s, and by the three martini lunches and cigar bars of the 1990s.
In the culture of the early 1960s, executive men in gray flannel routinely lapped up their martini lunches, leered at the hat-check gal, and staggered back to the office to pinch their secretaries' butts.