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Income Tax Keyed to Graetz
Morrissey v. United States
Citation:
871 F.3d 1260 (11th Cir. 2017)Facts
In 2010, Petitioner and his partner decided to pursue having children through the IVF process, using a female egg donor and surrogate mother, with Petitioner as the biological father. Between 2010 and 2014, Petitioner paid over $100,000 in expenses related to the IVF process. Of these expenses, only $1,500 related to medical procedures performed directly on Petitioner, including only blood tests and sperm collection. Petitioner deducted the IVF-related expenses, including the identification, retention, compensation, and care of the egg donor and surrogate, claiming $36,538 in 2011 under Section 213 of the Internal Revenue Code. The Commissioner of Internal Revenue disallowed the deduction.
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