No matter what you may think of the health benefits of a paid companion or of an XXX-rated DVD, the New York State’s Tax Appeals Tribunal has made it clear — hookers, pills and porn do not count as tax-deductible medical expenses.

The tribunal’s ruling comes after a retired Brooklyn lawyer had tried to deduct nearly $300,000 — from just his NY state taxes! — between 2002 and 2004 “for amounts paid for erotic materials, sexually related publications, male enhancement pills, and miscellaneous services performed by prostitutes.”

The same lawyer had been shown the door by the U.S. Tax Court last year, when they disallowed a $120,000 write-off on his federal taxes for 2004 and 2005. In that situation, the man, who claimed he was fighting depression by pursuing “a holistic approach to medicine,” was fined an additional $4,000-related penalty for not knowing better.

The Tax Appeals Tribunal’s decision added another $23,000 to the lawyer’s bill in interest and penalties, but he says they might as well try to get blood from a stone.

“Under New York law, I am insolvent,” the lawyer told Forbes. “I have no assets. I rent. I live on a pension that can’t be seized.”

No Medical Deduction For Hookers and Porn, Judges Rule [Forbes.com]

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