Legal Opinion
Joseph F. Morrissey v. United States
Court of Appeals for the Eleventh Circuit
Decided September 25, 2017No. 17-10685PublishedCited by 12 opinions
1Opinion of the Court
NEWSOM, Circuit Judge:
This is a tax case. Fear not, keep reading. In determining whether the IRS properly denied a taxpayer’s claimed deduction on his 2011 return, we must decide two important and' (as it turns out) interesting questions. First up: Was the money that a homosexual man paid to father children through in vitro fertilization—and in particular,'to identify, retain, compensate, and care for the women who served as an egg donor and a gestational surrogate—spent “for the purpose of affecting” his body’s reproductive “function” within the meaning of I.R.C. § 213? And second: In…
2Cases cited16 opinions
- San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
- Washington v. GlucksbergSupreme Court of the United States · 1997
- Bolling v. SharpeSupreme Court of the United States · 1954
- Reno v. FloresSupreme Court of the United States · 1993
- Personnel Administrator of Mass. v. FeeneySupreme Court of the United States · 1979
11 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Paul Eknes-Tucker v. Governor of the State of AlabamaCourt of Appeals for the Eleventh Circuit · 2023
- Karyn D. Stanley v. City of Sanford, FloridaCourt of Appeals for the Eleventh Circuit · 2023
- Adams v. Sch. Bd. of St. Johns Cnty.District Court, M.D. Florida · 2018
- Paul Eknes-Tucker v. Governor of the State of AlabamaCourt of Appeals for the Eleventh Circuit · 2024
- Ammon Sumrall v. Georgia Department of CorrectionsCourt of Appeals for the Eleventh Circuit · 2025
7 more not listed; retrieve them via the Exa API.