Sure, but do you really want to have that fight, over your deducting a few Big Macs? It's absolutely not worth it.My Accountant and I had that exact same argument with an IRS Auditor, this was the Auditor's last stand, since he already lost all previous ticks on my 2017 taxes. He swore this is where he would get some extra money for the Fed coffers from me. After shuffling papers and reading the same three lines, five or six times, he called in his supervisor, who read the lines and said an overnight stay is not a requirement, just away from home and unable to be at home during, while on a business activity. The example is misleading in the IRS manual, purposely. Also a meal while talking about business with someone who has the same type business (even if it is one block from your house), is deductible, just make notes of what was discussed, time, date and receipt. So a meal with another driver, a couple times a month, is not out of the realm of a deduction...