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 ?
While few indulge in a Don Draperesque three-martini lunch, the thought of a well-constructed Manhattan or Moscow Mule is appealing to the after-work or weekend imbiber.
After all, Lambert points out, the three-Martini lunch ubiquitous back then was followed by a sofa in the office and an afternoon to sleep it off.
A literary triptych, Three-Martini Lunch is a coming-of-age tale about three dreamers trying to break into the New York literary scene.
Carter condemned the practice of the three-martini lunch during his 1976 presidential campaign.
In my dad's day, it was the three-martini lunch. Maybe the new three-martini lunch is Google and Rubicon throwing these outrageous parties at trade shows.
For example, Ghezzi says she saw a company sued for damages when one of its staff members had a three-martini lunch and caused a car accident on the way back to work.
Cocktails have been part of our social history from Prohibition to the three-martini lunch.
In a world where the three-piece suit has been replaced by khakis, and the three-martini lunch has been replaced by working through lunch, the traditional realms of business and pleasure, work and relaxation, have been forced to meld into one big happy "work/life."
But a de minimis three-martini lunch? Is there a "private dinning room" exception that I've missed for these years?
Why has the three-martini lunch become as retrograde as the smoking jacket or the hoop skirt?