Movie Reviews in blogs, making money?

I have no clue on the true legality of it, but its been an idea I’ve been using and writing off for several years now. If you are a webmaster, and offer web design services, add a Movie review blog, that promotes your writing, of a review of each movie you see. The way I see it, you can write off your movie attending expenses that were essential in order to create that review. Posting the review to the web crosslinked with your web design business, is actually ADVERTISING. Therefore, you should be able to write off your movie reviews as “advertising” on your taxes. Again, with the web still being new and constantly challenging the tax arena, why not? In addition, if you sell movies on Ebay, Amazon, or Half.com, why not cross link those items you are selling into your reviews as they are associated? I have and its brought much traffic to various web stores I have. Good luck and enjoy!