Are Bribes Tax-Deductable?

From Jeffery Toobin's post in the New Yorker:

Otto Kerner, Jr., is usually remembered, if he is at all, as the leader of the Kerner Commission, in 1968, which evaluated the riots and other unrest that was then rocking American cities. He was governor of Illinois at the time, and went on to serve as a federal appeals court judge, but his later claim to fame may be of greater historical note. In 1969, he was charged in a corruption case where he and a subordinate received bribes from a racetrack owner in return for an expanded racing schedule. That particular scandal came to light because the owner tried to deduct the value of the bribes on her taxes. Paying bribes to the governor was, in her view, an ordinary business expense in Illinois in the late nineteen-sixties.