091908oldie.jpgA state judge has ruled that a 77-year-old Bay Ridge tax lawyer must pay back taxes after wrongfully deducting more than $300,000 for prostitutes, porn, sex toys and erotic massages. After the verdict, the defendant William Halby told the Post, "I live a solitary life. I have no social life. I needed that release." So he dutifully documented each liaison in a notebook titled "Tax Journal," in case he ever got audited. Turns out that in 2002 alone, Halby deducted $111,364 for "therapeutic sex" and massages "to relieve osteoarthritis and enhance erectile function through frequent orgasm." He argued that the write-offs were necessary medical expenses. But because "significant portions" of his sex therapy was, you know, illegal, they can't be written off. The state auditor also argued that "in addition to being illegal in New York State, these expenses are not substantiated with receipts."