"Therapeutic" Sex: 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.

James Pacenza, 60, of Montgomery, N.Y., who was fired by IBM in 2003 after he continued to visit an Internet sex-chat room during work hours, renewed his challenge to the termination in September, telling a federal appeals court that his Internet sex "addiction" is a result of post-traumatic stress disorder from combat in the Vietnam war.

Robin Magee, a law professor at Minnesota's Hamline University, was charged with state income tax evasion in September for failing to file in 2007 and for filing returns for 2004, 2005 and 2006 only very recently. Magee told the St. Paul Pioneer Press that she was "unable" to file on time because she has "extreme" attention-deficit disorder. Among the lapses of attention, according to prosecutors, was Magee's claim of eight tax exemptions, even though she is single and has no dependents.

Parenting Made Simple: The father of the baby is only 13 years old, but his own dad told reporters in Manchester, England, in October that the kid "will make a good father" and "is taking his responsibilities very seriously." He is "mature for his age" and "knows what he's about." The new dad said he plans to quit school and work full-time to support the child and the 16-year-old mother (though the earning power of a 13-year-old is uncertain). [Daily Telegraph (London), 10-3-09]

  • or