Sex Subsidy Disallowed

The New York State Division of Tax Appeals has upheld a New York State income tax audit of the tax returns of one William G. Halby. Seems as though Mr. Halby wanted the already overtaxed New York State taxpayers to subsidize his sexual activities.

The Tax Appeals Determination in Matter of William G. Halby, DTA Nos. 821494 & 821810 (18 September 2008) is a good read. One sample paragraph is set forth below

"For the 2002 tax year, petitioner claimed a medical expense deduction of $105,271.00, after the 7.5% limitation on federal adjusted gross income (AGI). Included among the medical expenses claimed was an expense of $111,364.00, of which $40,588.00 was categorized on an attachment to Schedule A on petitioner's federal return as 'therapeutic sex' and $70,776.00 as 'massage therapy to relieve osteoarthritis and enhance erectile function through frequent orgasms.' Also included as part of the medical expense deduction claimed were the sums of $658.00 for medical books, videos and periodicals and $2,173.00 for 'pornography to enhance sexual performance in lieu of taking Viagra.'"

Read the whole thing here.


My question: It specifically indicated on the taxpayer's FEDERAL tax return that he was claiming these relatively large dollar value deductions. The New York people threw a flag on the play. How did this ever get by my ex-colleagues at the IRS?

Miscellaneous Briefs

Got some papers to grade and work to catch up on, but here are some miscellaneous briefs, in no particular order:


A. The Dishonorable Gerald Garson was released on bail a few hours after he was led away from his sentencing in handcuffs. See prior post.

My speculation: On account of his health issues, perhaps Garson wants to figure out a way to not have to die while he is incarcerated. Brooklyn DA Hynes is continuing his investigation of corruption in the courts. Perhaps Garson and his attorneys are looking into ways for Garson to sing for his freedom.



B. On account of severe financial and budgetary problems, the NAACP is going into retrenchment mode, and will cut back on its staff and close some of its offices.

Hey, isn't this racist? Shouldn't Jesse and Fat Al and Barack Hussein Obama be leading the protest march?



C. Christopher Woods, of Harlem, is suing Novartis, claiming that after drinking Novartis's dietary supplement "Boost," he was afflicted with a persistent erection.

So, pray tell, just what is he complaining about?

If I were Novartis's CEO, I would litigate the case to its fullest, and charge the legal costs to advertising expenses. It would be money well spent!