In a word, no. What if you ate the candy bar during work hours while you were working? The answer is still no. The larger question is this: are snacks ever deductible? And do you prefer a simple “bright-line rule” or a complex and more flexible “balancing test” to decide this question. (By the way, the Tax Court’s opinion is here; see especially note 33 on page 38.) Hat tip: TaxProfBlog.