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It's a sad day for strippers. (Sadder than a normal day, we mean.) New York State's highest court has declared that lap dances fail to qualify as "dramatic or musical arts performances," and are therefore taxable income. In a 4-3 decision, the Albany judges found that "women gyrating on a pole to music, however artistic or athletic their practiced moves are," just aren't the kind of thing you'd see at Carnegie Hall.
However, dissenting Judge Robert Smith (presumably taking a break from writing The Cure's new album) argued that the government has no right to serve as art critics. Hustler is just as entitled to First Amendment protections as The New Yorker, Smith said, even though "I am stuffy enough to find [lap dances] distasteful." (Dude, if you're tasting it, that's not a lap dance anymore.)
Adult club Nite Moves filed the lawsuit because officials had demanded $124,000 in sales tax with interest. The club's proprietor is now considering whether to appeal to the Supreme Court. (It would definitely be the most important SCOTUS case since... um... what was the first SCOTUS case?) Either way, the accountants at H&R Block will have a lot of one-dollar bills to count next April.