Going after deductable corporate boxes would destroy the economy!!! How in the world will team owners charge megabucks for season boxes, plus fancy food and drink and plush seats if the clients couldn't write off the cost? Next thing you know, that would trickle down to the ticket prices for the plebeians in the regular seats. How would they pay their  millionaire athletes? How would they blackmail cities to build newer and shinier arenas and stadiums with more corp boxes and facilities? Outrageous!!