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Magdalin v. Commissioner

T.C. Memo 2008-293 (2008)

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Magdalin v. Commissioner

United States Tax Court

T.C. Memo 2008-293 (2008)

Facts

In 2005, William Magdalin became father to a baby born via in vitro fertilization (IVF) using an egg donor and gestational carrier. In 2006, Magdalin became father to a second baby born via IVF using the same processes. At all times, Magdalin had normal reproductive capabilities. Magdalin previously had twin boys with his former wife without the assistance of IVF. Magdalin paid approximately $51,000 in 2004 and $38,000 in 2005 related to the IVF processes, including legal fees, donor and carrier expenses, and IVF clinic expenses. On his income tax returns for 2004 and 2005, Magdalin deducted a majority of those amounts as medical-care expenses. The commissioner of internal revenue (defendant) disallowed the medical-care-expense deductions in their entirety. Magdalin petitioned the tax court for review.

Rule of Law

Issue

Holding and Reasoning (Wherry, J.)

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