G-3. Magnus has been divorced from his wife, Irina, for three years. In the divorce, Magnus lost custody of the two children he fathered and one adopted child. Irina has moved to Russia to be close to her parents. Magnus misses having children, so he pays for in vitro fertilization of his sperm with two anonymous donors eggs and has the resulting embryos carried by women, unrelated to him, who give birth to the two children. Can Magnus take the costs for these procedures as a medical expense?

The requirement was; Research and turn in your documentation and responses to General Research cases G-3 and G-6 on pages 481-482; then drop them in the drop box. Be sure that you type the question number and the best answer. In this chapter, be sure and run the Checkpoint Citator anytime it is available. Part of the points on each case from this chapter and future research will be for running the Citator. So run the Citator and then copy and paste what you get to your document. Most of these cannot be answered by looking in the code section or regulations. I believe that you will have to find one of the court cases described in chapter 5 to answer your cases. Some of the cases can be answered with an administrative source like a letter ruling, revenue ruling, revenue procedure, etc. You will probably need: the code section(s) (with highlighted material that is relevant to your case) administrative source(s) (like a regulation with highlighted material that is relevant to your case) a judicial or legislative source(s) like a case from one of the courts (with highlighted material that is relevant to your case) a citation run on your administrative or judicial source and an answer that references the code section, an administrative ruling, and a court case to justify your answer You may not have to have an administrative and judicial source for some of these cases, but there are cases that will require all three types of primary sources. Be aware that if your reference starts with the paragraph symbol (), it is a secondary source, not a primary source. Grammatical errors cause point deductions. Do not forget to label your case with a chapter number and case number. One other important thing - I have asked you to cut and paste the citator page that you get when you citate your case. So you should cut and paste something that looks like the following on all of your cases. CITATOR PAGE Checkpoint Contents Federal Library Federal Editorial Materials Citator 2nd Citator 2nd R REDEKER-BARRY, SHERI v. U.S.--REDMOND, ARRIANE REDLARK, JAMES L. v. COM., 81 AFTR 2d 98-1483, 141 F3d 936, 98-1 USTC 50,322, (CA9, 4/10/1998) Citator 2nd REDLARK, JAMES L. v. COM., 81 AFTR 2d 98-1483, 141 F3d 936, 98-1 USTC 50,322 (CA9, 4/10/1998) Judicial History Reversing & remanding : Redlark, James E. & Cheryl L., 106 TC 31, 106.2 TCR (1/11/1996) Cited In Cited favorably : McDonnell, Michael v. U.S., 83 AFTR 2d 99-2640, 180 F3d 723 (CA6, 5/27/1999) [See 81 AFTR 2d 98-1487, 141 F3d 942] Cited in dissent : O.S.C. & Associates Inc v. Com., 84 AFTR 2d 99-5743, 187 F3d 1125 (CA9, 8/16/1999) [See 81 AFTR 2d 98-1485, 141 F3d 939-940] Cited favorably : Dykstra, Richard v. Com., 88 AFTR 2d 2001-5244, 260 F3d 1182 (CA9, 7/25/2001) [See 81 AFTR 2d 98-1485, 141 F3d 939-940]