The New York Tax Court has denied a Brooklyn tax lawyer's attempt to claim over $100,000 in payments for prostitutes and pornography as medical expense deductions. William G. Halby, 78, a retired tax attorney, kept a journal for 2004 and 2005 with the date, the name of the "service provider" and the amount. "Petitioner's payments to various prostitutes were personal expenses not prescribed by a doctor and not intended to treat a medical condition," the court ruled. "Petitioner is not entitled to deductions for these amounts."
