Seconds before the dawn of 2010, I saw a man ask his server for change for $100.  He wanted all $1 bills so he could “make it rain” when the new year hit.  The server got him $20 in 1’s, so he could make it sprinkle.  The man then told me that he could write if off as a business expense.  Hmmm….how does one write off “making it rain” for the IRS?  What is this guy…a weatherman?

Forecast calls for rain.