The Expense Account: Prove It and You're O.K.

The U.S. has developed a new kind of class division that Karl Marx never conceived of—people with expense accounts v. people without them. And as that Great Leveler, the Internal Revenue Service, is busy blurring this distinction between haves and havenots, predictable cries of pain are being raised throughout the land.

When IRS Head Mortimer Caplin announced last December that all expense account expenditures over $25 must be supported by "documentary evidence." restaurateurs responded with a flurry of gimmickry. Some offered Polaroid photos of diners at work, others provided tape recorders...

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