77-year-old Brooklyn lawyer owes tens of thousands of dollars in back taxes for wrongly deducting more than $300,000 in prostitutes, porn, sex toys and erotic massages, a state tax judge ruled yesterday. The ruling came despite the meticulous efforts of Halby - a tax lawyer - to prove the deductions were reasonable medical expenses in his effort to fight depression and erectile dysfunction brought on by age.
"I was depressed," Halby, who's divorced, semi-retired and living alone in a Bay Ridge apartment, told The Post yesterday. "I live a solitary life. I have no social life. I needed that release."
Halby said he found his "sex surrogates" - preferably brunettes - through ads in The Village Voice and sometimes visited them several times a week. "Over the years, I've been with dozens of girls for full-body massage with . . . happy ending," he said.
"I was depressed," Halby, who's divorced, semi-retired and living alone in a Bay Ridge apartment, told The Post yesterday. "I live a solitary life. I have no social life. I needed that release."
Halby said he found his "sex surrogates" - preferably brunettes - through ads in The Village Voice and sometimes visited them several times a week. "Over the years, I've been with dozens of girls for full-body massage with . . . happy ending," he said.
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