Taxing Eggs: About that Other Case

6a00e54f871a9c883301a5117406b1970c-500wiOne of the things I’ve enjoyed about Perez v. Commissioner is Judge Holmes’s “bedside manner” for lack of a better term.  For example, I really like the way he takes pains to ensure that Perez understands the attention she is likely to get in this case, as illustrated in this excerpt Bridget discussed the other day. 

But this is by far my favorite exchange in the trial:

Court: You pay between five, well 5500, and 10,000. Is that right?

Witness: Yes.

Court: One reads occasionally in the press these ads, you know, Ivy League undergraduate woman, 50,000 per. Are those true in your experience, or

Witness:  In our experience with our agency, not at all. What happens is the American Society for Reproductive Medicine that is the governing body, if you will, for egg donation agency and fertility matters, in order to be listed on their approved list of agencies, you have to stay within that five to ten thousand dollar range. . . .

Court: Do you know anything about antitrust laws? (emphasis mine)

Witness: I do not.

Judge Holmes is a man after my own heart

 

Related Posts:

Taxing Eggs: A Mini-Symposium

Taxing Eggs: Introduction to Perez v. Commissioner

Taxing Eggs: Paul Stephan

Taxing Eggs: Lisa Milot

Taxing Eggs: Lawrence A. Zelenak

Taxing Eggs: Bridget Crawford and Crawford, Part II

Taxing Eggs: What Have We Learned?

Taxing Eggs: Bridget Crawford III

Taxing Eggs: Lisa Milot Responds

Taxing Eggs: About That Other Case

Taxing Eggs: The Wrap-up

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