id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-2809	Luszti, Tamar E.	Deducting the Cost of Sex Reassignment Surgery: How O’Donnabhain v. Commissioner Can Help Us Make Sense of the Medical Expense Deduction	2012	27	.pdf	application/pdf	15317	644	49	Abstract In February 2010, the Tax Court held that a taxpayer’s expenses incurred for hormone therapy and sex reassignment surgery were deductible as medical expenses under § 213 because they treated the disease of gender identity disorder. 105
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 Analysis.............................................................................................................. 108
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 CONCLUSION ........................................................................................................ 111
 88 COLUMBIA JOURNAL OF TAX LAW [Vol.3:86 I. INTRODUCTION The Tax Court recently held in O’Donnabhain v. Commissioner 1 that a taxpayer’s expenses incurred for hormone therapy and sex reassignment surgery (“SRS”) were deductible as medical expenses under § 213 because they treated the disease of gender identity disorder (“GID”).	cache/taxlaw-2809.pdf	txt/taxlaw-2809.txt