Dissecting O'Donnabhain

4 Pages Posted: 23 Mar 2010 Last revised: 25 Mar 2010

Anthony C. Infanti

University of Pittsburgh - School of Law

Date Written: March 16, 2010

Abstract

In O'Donnabhain v. Commissioner, a sharply divided Tax Court allowed a medical expense deduction for some costs related to sex reassignment surgery. This short commentary examines the opinions in the case and concludes that the taxpayer's victory rings hollow.

Keywords: transgender, tax, medical expense, sex reassignment surgery, hormone therapy, tax court

Suggested Citation

Infanti, Anthony C., Dissecting O'Donnabhain (March 16, 2010). Tax Notes, Vol. 126, p. 1403, March 15, 2010 ; U. of Pittsburgh Legal Studies Research Paper No. 2010-11. Available at SSRN: https://ssrn.com/abstract=1573022

Anthony C. Infanti (Contact Author)

University of Pittsburgh - School of Law ( email )

3900 Forbes Ave.
Pittsburgh, PA 15260
United States
412-648-1244 (Phone)
412-648-2648 (Fax)

HOME PAGE: http://www.law.pitt.edu/people/anthony-c-infanti

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