Eligible deductions?
A tax court in Canada had to decide whether the expenses of running a "call girl" business in Vancouver were deductible from gross income under income tax. The woman who ran the business and seven call girls were all convicted and imprisoned and taxed. Then came the question of permitted deductions.
$1,000 a year paid to a telephone company employee for revealing whether the business telephone was being tapped; $2,000 paid for liquor given to officials of the civic administration and $100 paid under an "arrangement with certain men possessed of physical strength and some guile, which they exercised when set to extricate a girl from difficulties", were allowed as deduction. Many claims were not allowed only because the business could not prove that they had been spent.
Naturally, lawyers' fees for defending the girls were allowed as deductible expenses!