Coffee as a deductable?

David Allen suggests that it might be possible: Can knowledge workers deduct espresso expenses?

I just read a blurb from The Week that tax officials in the Netherlands have ruled that witches are entitled to tax-deduct the cost of their broomsticks. Seems, then, that I should be able to itemize my various brain stimulants, right?

Here's the blurb on the witch getting a deduction.