A deduction for expenses incurred for meals or entertainment is allowed
only if the expenses are (1) directly related to the active conduct of business or (2) associated with the active conduct of business and directly precede or follow
substantial business
discussions.
I can not at this point enter into the
discussion of types of Diaspora Judaism affected by contact with paganism; I wish
only to record my conviction (1) that Paul's Judaism was not of the orthodox Palestinian type, which later became normal, and normative; and (2) that early Gentile Christianity, both before Paul and also outside the area of his influence, was far more
substantial than the Book of Acts and the surviving Pauline letters have led many to assume.