E&T also stands for Entertainment and Travel. So here's a CPA financial planning tip someone may want to try at an HHW gathering 
If you're in show business, you should be able to deduct 50% of the cost of the meal if you pick up the check. So if you're really really really tempted to do that, remember: Never announce that you're picking up the check until after dessert is ordered. That way, people will order frugally expecting to pay for themselves, and - alternatively - if someone orders the prime rib and the top-of-the-line brandy, you can always back down on your plan to treat.
Now I would never suggest doing this, but if you collect cash from the other diners and put it on your credit card, you have a receipt for picking up the check without picking up the checl. But, like I said I would never suggest doing that.......