Utah and would write off dates and trips with his wife as business expenses. After years of doing this, it became his privilege to be audited by the IRS. When the auditor recognized those "date/trip" write-offs, he questioned my friend's dad about them, and he responded like this:

[Dad] "Son, have you ever owned and ran a business that opened early in the day and closed late in the evening, six days a week?"

[Auditor] "No, I haven't."

[Dad] "Trust me, young man, those dates and trips ARE the cost of doing business."

[Auditor] "Okay then, no problem with those; next item."