He likes to begin the evening with a cocktail or glassof wine, sometimes serving it with a light snack of potato chips tossed with crunchy seaweed and sesame seeds and drizzled with soy sauce.
But the cost of a nice glassof wine at the company dinner or a cocktail while out with your business colleagues would be deductible so long as it meets all of the other tests.
So as 2012 begins and we toast the birth of a new year, I invite you to take a sip from the RedNek wine glass, think of Pat Gunkel and write down on that cocktail napkin the happy returns you can expect when you invest in creating a culture of ideas.