(CN) - A Massachusetts doctor cannot deduct $62,000 for the medical expenses of two women who agreed to carry the children he conceived through in vitro fertilization of an anonymous donor's eggs, the U.S. Tax Court ruled.
The court rejected Dr. William Magdalin's bid to deduct the expenses from his federal income taxes, because the money wasn't used to pay for his personal medical care.
Magdalin argued that it was his civil right to reproduce, and that it was sexual discrimination to allow women but not men to choose the method of reproduction.
But the court noted that tax law allows for deductions only if the expenses were generated by a condition that affects "a structure or function of his body."
Read the Top 8
Sign up for the Top 8, a roundup of the day's top stories delivered directly to your inbox Monday through Friday.