Please prepare a tax research memorandum for the case below. Memorandum is limited to one page.

Tim, John & Gill CPAs pay la Madeleine for lunches the three accountants eat there each working day. During lunch, Tim, John, and Gill always discuss business tasks they must complete on a given day. Also, they invite clients or fellow accountants from other accounting firms to explore new business relationships or update recent developments in the accounting community. La Madeleine charges their monthly bill for lunches on a firms credit card. Are these meals deductible?