Justia Family Law Opinion Summaries

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—was not spent "for the purpose of affecting" his body's reproductive "function" within the meaning of I.R.C. 213. In this case, the Eleventh Circuit held that it was constrained by I.R.C. 213's plain language where taxpayer's own function within the human reproductive process was to produce and provide healthy sperm, and because taxpayer was and remained capable of performing that function without the aid of IVF-related treatments, those treatments did not affect any function of his body and did not qualify as deductible "medical care" within the meaning of Section 213(a). The court also held that the IRS's disallowance of taxpayer's claimed deduction neither violated any fundamental right nor discriminated on the basis of any suspect (or quasi-suspect) characteristic. View "Morrissey v. United States" on Justia Law

The plain reading of the Pregnancy Discrimination Act (PDA) covers discrimination against breastfeeding mothers. Plaintiff filed suit against the police department under the PDA and the Family and Medical Leave Act (FMLA) after her reassignment and constructive discharge. The Eleventh Circuit affirmed the jury verdict in favor of plaintiff and held that there was sufficient evidence of intentional discrimination when plaintiff was reassigned from the narcotics task force to the patrol division; the denial of accommodations for a breastfeeding employee violated the PDA when it amounted to a constructive discharge; a reasonable person in plaintiff's position would have felt compelled to resign; and the City's remaining arguments were unavailing. View "Hicks v. Tuscaloosa, Alabama" on Justia Law