Sperm donation
A doctor from Massachusetts tried to deduct thousands of dollars in costs for donating his sperm to in vitro fertilization.
But he was denied the deduction, with the court ruling that these donations did not affect his health or body and were therefore not legitimate medical expenses.
"Petitioner had no physical or mental defect or illness which prohibited him from procreating naturally...petitioner's choice to undertake these procedures was an entirely personal/non-medical decision," the court argued.
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Last updated March 01 2011: 10:59 AM ET
