Pigs get fat, hogs get slaughtered

From TaxAlmanac

And my client is pushing towards getting slaughtered. Reviewing S Corp. client's year end books and one item keeps jumping out at me. They have a fishing boat docked down the Jersey shore which they take out every weekend, weather permitting. They want to deduct the fuel they put into the boat because they claim they're taking out contractors they do business with. Note, that it's not clients, but fellow contractors (corp. is a welding business) that they are "entertaining". Maybe I'm being too conservative, but would you allow this as T&E?