MORRISSEY v. U.S.

No. 17-10685.

871 F.3d 1260 (2017)

Joseph F. MORRISSEY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

September 25, 2017.


Attorney(s) appearing for the Case

Richard Donald Euliss , Carlton Fields Jorden Burt , PA, Washington, DC, David Paul Burke , Scott D. Feather , Gary L. Sasso , Carlton Fields Jorden Burt , PA, Tampa, FL, for Plaintiff-Appellant.

Nathaniel S. Pollock , Laura M. Conner , Bruce R. Ellisen , Michael W. May , Gilbert Steven Rothenberg , U.S. Department of Justice, Chief Appellate Section Tax Division, Washington, DC, Arthur Lee Bentley, III , U.S. Attorney's Office, Tampa, FL, for Defendant-Appellee.

Before WILSON and NEWSOM, Circuit Judges, and MORENO, District 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...

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