Same-Sex ‘Marriage’ and the Tax Code

The 11th Circuit Court of Appeals recently ruled that the IRS did not discriminate against Joseph Morrisey, a homosexual man, by denying his claimed deductions for expenses related to fathering a child through in vitro fertilization. The denied expenses included the costs to “identify, retain, compensate, and care for the women who served as an egg donor and a gestational surrogate.”

The court denied the deduction because the medical expenses were not provided to “the taxpayer, his spouse, or dependent” as required by the IRS code. As to the claims of discrimination, the court first determined that there was no “fundamental right” to procreate. Additionally, it found the IRS has denied attempts by heterosexual men to take the same deductions for their non-spouse female partner and unborn children, including those conceived via natural intercourse.

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