Three-martini lunch
From Wikipedia, the free encyclopedia
The three-martini lunch is a term used in the United States to describe a leisurely, indulgent lunch enjoyed by businessmen or executives. It refers to a common belief that many businessmen have enough leisure time and wherewithal to consume more than one martini during the work day. Steaks or lobster are sometimes considered a staple of these lunches.
Business matters are often discussed at these lunches. The "three-martini lunch" is therefore considered a business expense (which includes travel, meals, etc.) and thus can qualify for a tax deduction.[1]
The three-martini lunch is now said to now be mostly extinct[2] for several reasons, including the implementation of "fitness for duty" programs by numerous companies[3], the increased criminalization of alcohol misuse,[4] and a general decrease in available leisure time for business executives.[5]
Some specifically ascribe the demise of the three-martini lunch to Jimmy Carter, who condemned the practice during the 1976 presidential campaign.[1] Carter portrayed it as part of the unfairness in the nation's tax laws, claiming that the working class was subsidizing the "$50 martini lunch."[6] This was because a "rich businessman" could write off this type of lunch as a business expense (a 1986 law limited the meal-expense deduction to 80 percent. In 1993, businesspeople were only able to receive a 50 percent write-off).[1][6]
His opponent, incumbent President Gerald R Ford, responded with: "The three-martini lunch is the epitome of American efficiency. Where else can you get an earful, a bellyful and a snootful at the same time?"[1][7]
[edit] Popular Culture
In The Simpsons episode 'Wild Barts Can't Be Broken' in the song 'Kids!' while listing bad qualities of the adults Lisa sings, 'Adults! You're such a drooling, snoring, boozing, boring bunch! Surly, meany, three-martini lunchers!'
[edit] Notes
- ^ a b c d Kuntzman, Gersh, "Martinis for Victory!", Newsweek, October 22, 2006 (URL last accessed October 30, 2006).
- ^ Shindler, Merrill, Water, Water everywhere... - the disappearance of the three-martini lunch, Los Angeles Business Journal, May 22, 2000 (URL last accessed October 30, 2006).
- ^ History of Fitness-for-Duty Program, U.S. Nuclear Regulatory Commission, URL last accessed October 30, 2006.
- ^ Sorich, Sonya, Business drinkers walk fine line, Columbus Ledger-Enquirer, October 26, 2006 (URL last accessed October 30, 2006).
- ^ Drummond, Mike, What Ever Happened to the 3 Martini Lunch?, The Charlotte Observer, March 14, 2005 (URL last accessed October 30, 2006).
- ^ a b Stratton, Jeremy, The decline of the three-martini lunch, Downtown Journal (Minneapolis-St. Paul), October 30, 2006 (URL last accessed October 30, 2006).
- ^ Gray, Blake W., Trends change but the martini is always cool, San Francisco Chronicle, December 2, 2004 (URL last accessed January 11th, 2007).
