O'Donnabhain v. Commissioner
United States Tax Court
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
Gale, Judge:
Respondent determined a deficiency of $5,679 in petitioner’s Federal income tax for 2001. After concessions,1 the issue for decision is whether petitioner may deduct as a medical care expense under section 2132 amounts paid in 2001 for hormone therapy, sex reassignment surgery, and breast augmentation surgery that petitioner contends were incurred in connection with a condition known as gender identity disorder.
FINDINGS OF FACT
Many of the facts have been stipulated, and the stipulated facts and attached exhibits are incorporated in our findings by this reference. The parties have…
2Cases cited50 opinions
- Estelle v. GambleSupreme Court of the United States · 1976
- Farmer v. BrennanSupreme Court of the United States · 1994
- Cuoco v. MoritsuguCourt of Appeals for the Second Circuit · 2000
- Crane v. CommissionerSupreme Court of the United States · 1947
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
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3Cited by16 opinions
- Lamb v. NorwoodCourt of Appeals for the Tenth Circuit · 2018
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- Abdel-Fattah v. CommissionerUnited States Tax Court · 2010
- Kosilek v. SpencerDistrict Court, D. Massachusetts · 2012
- Norsworthy v. BeardDistrict Court, N.D. California · 2015
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