BROOKLYN, NY — An elderly Brooklyn, NY, attorney who tried to deduct more than $300,000 in expenses for prostitutes, porn, sex toys and erotic massages has discovered no matter how well he documented the expenses, the state’s Department of Taxation and Finance is not going to allow them.William Halby, a 77-year-old tax lawyer, attempted to claim the expenses between 2002 and 2004. On September 18th, a federal tax judge ruled Halby would have to include the $322,000 in his income for the subject years and pay taxes on it.

Halby maintained the services and devices qualified as legitimate medical deductions because he was depressed as a result of suffering from erectile dysfunction.

“I live a solitary life,” the divorced man told The New York Post. “I have no social life. I needed that release.”

And he was meticulous about substantiating the expenses. He kept receipts and tracked every penny in a ledger. The book revealed a $111,364 deduction in 2002 for “therapeutic sex,” massages “to relieve osteoarthritis and enhance erectile function through frequent orgasm,” and porn he used “in lieu of taking Viagra.” In 2003, his $101,930 in deductions included $162 in “sexual performance aids” like lubricants, condoms and nipple clamps.

The biggest problem for the court was that prostitution is illegal in New York and most of the rest of the U.S.

“Illegal treatments cannot be included in expenses,” a state auditor told the court.

Halby has been ordered to pay $24,271 in back taxes to the state. A similar action is pending against him by the Internal Revenue Service.

The septuagenarian said he will appeal.