Conclusion
The appeal of Morrissey v. United States of America was found in favor of the government. While the IRS’ comments about “choosing” to honor one’s commitments in a relationship was ignorant and ill-informed, they are moot in relation to the law.
It is odd that Joseph Morrissey could have deducted the costs of a kidney donor, but not a womb donor, in 2011, but that was the law when he filed the return. It’s also odd that one could deduct the expenses to adopting a child — but the laws of 2011 Florida blocked them from that option because same sex couples could not legally adopt. And so they were forced, by the law, to take on the expenses of surrogacy.
Lastly, it would be interesting to find out why the settlement in the case of Sedgwick v. Commissioner was rendered. Given that 22-year-old case, which was similar in nature, the results of this case seemed to simply come down to what the judge believes, the depth of his courage, and his conviction to execute that ruling.
Whatever one’s stance is on social issues, the arbitrary application of laws has to be a concern to all.
