Morris Siegel, the owner of a small kosher New York deli, was being questioned by an IRS agent about his tax return. He had reported a net profit of $60,000 for the year.

"Why don't you people leave me alone?" the deli owner said. "I work like a dog, everyone in my family helps out, the place is only closed three days a year. And you want to know how I made $60,000?"

"It's not your income that bothers us," the agent said. "It's these business travel deductions of $125,000. You listed ten trips to Israel for you and your wife."

"Oh, that?" the owner said smiling. "Well....we also deliver."