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You want a deduction for WHAT?

December 24, 2008

A taxpayer incurred $50,965 in 2004 for sperm donation expenses, and another $37,954 in 2005. Clearly this process is much more complex than it would seem.

He deducted $34,050 of these as medical expenses in 2004 and $28,230 in 2005. But as costly as it was, the Tax Court yesterday said it wasn't deductible:

Although petitioner at times attempts to frame the deductibility of the relevant expenses as an issue of constitutional dimensions, under the facts and circumstances of his case, it does not rise to that level. Petitioner's gender, marital status, and sexual orientation do not bear on whether he can deduct the expenses at issue. He cannot deduct those expenses because he has no medical condition or defect to which those expenses relate and because they did not affect a structure or function of his body.

Not for long, anyway.

Russ Fox has more.

UPDATE: The Taxprof also has more.

Cite: Magdalin, T.C. Memo 2008-293.

Tags: tax court.