Morrissey v. United States

Joseph Morrissey (plaintiff), in a committed relationship with his male partner, paid nearly $57,000 for in vitro fertilization (IVF) to have a child via egg donor and gestational surrogate, spending only about $1,500 on expenses related to his own body (sperm collection) and the rest on the donor and surrogate; he deducted $36,538 in medical expenses under Internal Revenue Code § 213, which permits deductions for expenses "for the purpose of affecting any structure or function of the body." The IRS (defendant) disallowed the deduction, the lower court ruled for the IRS, and Morrissey appealed, arguing his expenses affected his own reproductive function since he and his partner could not reproduce together.