The U.S. Tax Court ruled in September that William Halby, 78, owes back taxes because he improperly tried to deduct $300,000 over a five-year period for "medical" expenses that were merely purchases of sex toys and pornography and payments to prostitutes. Halby said the activities relieved his "depression," in that he had no other sexual outlets. The court reminded Halby (a retired New York tax lawyer) that prostitution is illegal in New York.