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- W2767833117 abstract "In September 2017, the Eleventh Circuit Court of Appeals decided the case of Morrissey v. U.S.. The case concerned the tax deductibility of surrogacy and attendant assisted reproductive costs paid by Joseph Morrissey, a gay man, in pursuit of parenthood. The court, affirming the lower court’s granting of the Internal Revenue Service’s motion for summary judgment, held that the expenses paid failed IRC §213’s definition of medical care as they did not affect a function of Mr. Morrissey’s body. This crabbed construction of Section 213 is bad tax policy. With its narrow construction of the term “function” in §213(d)’s definition of medical care, the court reifies and worsens the discriminatory impact of the statute on the basis of gender, sexual orientation, and marital status. Despite the court’s dismissive treatment of the plaintiff’s claims, however, its interpretation of §213’s application to fertility expenses places greater burden on certain groups’ fundamental right to reproduce. The Windsor and Obergefell opinions have changed the landscape of sexual orientation discrimination and the constitutionality of laws that burden the fundamental right to reproduce. This Article takes up these considerations and the questions of tax policy that Morrissey poses for the IRS and Congress, considering the proper response to Morrissey. More broadly, this Article argues that the court’s opinion in Morrissey is simply the most recent example of judicial acceptance of Service’s hostility toward reproductive choice." @default.
- W2767833117 created "2017-11-17" @default.
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- W2767833117 date "2017-10-18" @default.
- W2767833117 modified "2023-09-23" @default.
- W2767833117 title "Morrissey v. U.S. and the IRS's Attack on Reproductive Choice" @default.
- W2767833117 hasPublicationYear "2017" @default.
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