Legal Opinion

O'Donnabhain v. Commissioner

United States Tax Court

Decided February 2, 2010No. Docket 6402-06Published

In 1997, P, born a genetic male, was diagnosed with gender identity disorder, a condition recognized in medical reference texts, in which an individual experiences persistent psychological discomfort concerning his or her anatomical gender.

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In 1997, P, born a genetic male, was diagnosed with gender identity disorder, a condition recognized in medical reference texts, in which an individual experiences persistent psychological discomfort concerning his or her anatomical gender. Medical professionals who treat gender identity disorder prescribe for its treatment in genetic males, depending on the severity of the condition, (i) administration of feminizing hormones; (ii) living as a female in public; and (iii) after at least a year of living as a female, surgical modification of the genitals and, in some circumstances, breasts to…

1Opinion of the Court

RHIANNON G. O'DONNABHAIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

O'Donnabhain v. Comm'r

No. 6402-06

United States Tax Court

134 T.C. 34; 2010 U.S. Tax Ct. LEXIS 4; 134 T.C. No. 4;

February 2, 2010, Filed

In 1997, P, born a genetic male, was diagnosed with gender identity disorder, a condition recognized in medical reference texts, in which an individual experiences persistent psychological discomfort concerning his or her anatomical gender. Medical professionals who treat gender identity disorder prescribe for its treatment in genetic males, depending on the severity of the…

Also in this document: Concurrence · Halpern; Concurrence · Holmes; Concurrence · Goeke; Concurring in part, dissenting in part · Foley; Concurring in part, dissenting in part · Gustafson.

2Cases cited73 opinions

  1. Estelle v. GambleSupreme Court of the United States · 1976
  2. Farmer v. BrennanSupreme Court of the United States · 1994
  3. United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
  4. Cuoco v. MoritsuguCourt of Appeals for the Second Circuit · 2000
  5. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934

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