Folks taking advantage of various tax-advantaged medical options (e.g. HSA, HRA, FSA) are (or should be) familiar with Section 213(d) of the Tax Code. This is the part of the code which identifies which medical expenses are eligible for reimbursement under the plan.
For example: eyeglasses are eligible, pool goggles are not. There is still some controversy regarding the eligibility of Lasic eye surgery, as well.
What there is no longer a controversy regarding is fees relating to, um, sex therapy:
"(A) New York tax attorney ... claimed that the amounts he spent on, let's call them personal-gratification-related books and materials, and also numerous professional intimate-therapy service providers, were "medical expenses" that he could deduct under Section 213 of the Internal Revenue Code."
Unfortunately for Mr Halby [ed: note that's Halby, not Halper], the Tax Court found his argument flaccid, and ruled against him.
No word on whether he appealed the decision after four hours.