Judge Analyzes Tax Deduction for Gay Parenthood in His First Opinion
"This is a tax case. Fear not, keep reading." So began the first published opinion of Judge Kevin Newsom of the U.S. Court of Appeals for the Eleventh Circuit, who was confirmed by the U.S. Senate last month.
September 26, 2017 at 04:28 PM
4 minute read
“This is a tax case. Fear not, keep reading.”
So began the first published opinion of Judge Kevin Newsom of the U.S. Court of Appeals for the Eleventh Circuit, who was confirmed by the U.S. Senate last month. As Newsom viewed it, the dispute over Section 213 of the Internal Revenue Code required a detailed analysis of the birds and the bees.
At issue was an appeal by a gay man who maintained the Internal Revenue Service should have granted a $9,539 tax refund for $36,000 in medical services he funded in 2011 trying to conceive a baby through in vitro fertilization and a surrogate mother. Joseph F. Morrissey claimed the tax code allowed the deduction and the IRS violated his equal protection rights by denying it.
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