Paul L. Caron

Monday, February 17, 2014

Tax Court Seeks Amicus Briefs on Tax Treatment of Egg Donation

EggPerez v. Commissioner, No. 9103-12 (Feb. 14, 2014) (Holmes, J.):

This case was tried during the Court's January 6, 2014 trial calendar for San Diego, California, and may be of significance beyond the litigants because it is the first case addressing the inclusion in taxable income (and perhaps the proper characterization) of compensation received for the sale or donation of human eggs and related services. The Court set a briefing schedule for the parties at the end of trial, but discussed with them the possibility that others interested in the subject matter might wish to file amicus briefs. It is therefore

ORDERED that any amicus curiae brief be filed on or before May 9, 2014. Any amicus briefs, however, should address the appropriate tax treatment flowing from the peculiar facts of this case.

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How often do courts solicit amicus briefs? I find it especially interesting that Tax Court is. I commend the court, but it is the nonspecialized courts that most would benefit from tax amicus briefs. Do they ever ask for them?

Posted by: Eric Rasmusen | Feb 18, 2014 8:22:16 AM