The BarBQ Restaurant sells hot lunches and snacks to the crews of ships that dock at the port of Mobile. In order to have "exclusive rights" to this, the captains of the ships not only receive free lunches and snacks from the BarBBQ Restaurant but are also given a 10 percent "commission" on the sales.  Are the meals to the captains and commissions deductible by the BarBQ Restaurant?

Locate the Internal Revenue Code Section(s), and if applicable and at a minimum at least 1 Regulation,  1 Administrative Ruling, and 2 Court Cases along with other applicable primary authority to support your research.