by Nidhi Desai
April 22, 2015
On January 22, 2015, the United States Tax Court held that an egg donor's compensation, despite being characterized as "pain and suffering," is not excludable from income but is taxable, gross income, as defined under the IRS code ("I.R.C."). The full opinion can be accessed here.
Nicole Perez, the petitioner in this case, underwent two egg donation cycles in 2009. Perez...