No, I'm not kidding.  HT to Feminist Law Professors for pointing out this new decision from the U.S. Tax Court -

In Halby v. Commissioner of Internal Revenue, T.C. Memo 2009-204, the Tax Court ruled that William Halby, a New York attorney (for 40 years) and specialist in tax law, could not deduct as medical expenses $65,934 for visits to prostitutes in 2004 and $42,152 for the same purpose in 2005. The opinion did not say whether this one-third drop in one year reflected an improved medical condition, a diminished disposable income, or a realization that he could be prosecuted. 

Further, the court holds that the amounts spent for "books on sex therapy and pornographic materials … were incurred for [Halby's] general welfare, not pursuant to a doctor's prescription or for a specific medical condition." That would be $2,368 in 2004 and $5,005 in 2005. Has this guy never heard of the internet? Or little blue pills?

And you thought tax law was boring …