Seeking to Claim Fetus as Deduction
ORANGE PARK, Fla. — Claiming that the Bush Administration considers a fetus a person, a husband and wife are arguing in court that they were entitled to deduct their unborn child on their federal tax return.
Andrea Cassman says her son, Jonathan, almost 3 months old, qualified as a child for tax purposes before he was born.
“Jonathan Cassman became the child of the plaintiffs at the time of his conception, which was on or about October, 1991,†Larry Bishins, an attorney for Cassman and her husband, Michael, said in court papers.
Cassman and her husband, Michael, who live in Orange Park outside Jacksonville, asked for the dependent exemption in an amended tax return filed April 22. Internal Revenue Service officials told them to forget it.
“We have disallowed the claim because an exemption may not be claimed for an unborn child,†Michael Allen, director of the IRS Service Center in Atlanta, wrote the Cassmans on Aug. 18.
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