Are Snowmobiles a Tax Deduction?

Friday morning I was in Stewartville to help judge the regional FFA Creed Contest. When the contest was over I headed north to Goodhue. Duane at Jonas Farm Seeds was having his customer appreciation open house or Christmas Party in January. Duane used to have a Christmas open house but found customers were not as busy and it worked better in January.

A number of times I rode over with Gordy after he was done with the noon news but as long as I was in Stewartville, I drove to Goodhue myself; Gordy came later. As usual the food was great, homemade chili, stew, meatballs, bread pudding with raisins, and of course all kinds of goodies for desert. In the picture is a couple of Duane's friends and customers that got to the open house in style. Are the snowmobiles tax deductible like a pickup if you use them to go to farm meetings?