Being gay is a choice. Joseph F. Morrissey claims that is the reason that Gary Shepard, an Internal Revenue Service (IRS) examiner, offered for denying a tax deduction for medical expenses associated with Morrissey’s attempts to have a child with his partner. Morrissey, who is a professor of law at Stetson University, has now filed suit against the IRS in federal court to recover the cost of the lost deduction.