Tax Court to Allow Amicus Briefs on Tax Treatment of Sale or Donation of Human Eggs

In Perez v. Commissioner, the United States Tax Court recently set a deadline for amicus briefs to be filed addressing tax treatment of compensation received for the sale or donation of human eggs and related services. The Order notes that it is the first case addressing these issues, and therefore may be significant to others besides the litigants. However, the Order requires amicus briefs to address the particular facts of the case.

See Paul Caron, Tax Court Seeks Amicus Briefs on Tax Treatment of Egg Donation, TaxProf Blog, Feb. 17, 2014.

Special thanks to Jim Hillhouse (Professional Legal Marketing (PLM, Inc.)) for bringing this article to my attention.