id sid tid token lemma pos taxlaw-2809 1 1 lusztig3 lusztig3 NOUN taxlaw-2809 1 2 - - PUNCT taxlaw-2809 1 3 1 1 NUM taxlaw-2809 1 4 - - SYM taxlaw-2809 1 5 3 3 NUM taxlaw-2809 1 6 note note NOUN taxlaw-2809 1 7 deducting deduct VERB taxlaw-2809 1 8 the the DET taxlaw-2809 1 9 cost cost NOUN taxlaw-2809 1 10 of of ADP taxlaw-2809 1 11 sex sex NOUN taxlaw-2809 1 12 reassignment reassignment NOUN taxlaw-2809 1 13 surgery surgery NOUN taxlaw-2809 1 14 : : PUNCT taxlaw-2809 1 15 how how SCONJ taxlaw-2809 1 16 o’donnabhain o’donnabhain PROPN taxlaw-2809 1 17 v. v. ADP taxlaw-2809 1 18 commissioner commissioner NOUN taxlaw-2809 1 19 can can AUX taxlaw-2809 1 20 help help VERB taxlaw-2809 1 21 us we PRON taxlaw-2809 1 22 make make VERB taxlaw-2809 1 23 sense sense NOUN taxlaw-2809 1 24 of of ADP taxlaw-2809 1 25 the the DET taxlaw-2809 1 26 medical medical ADJ taxlaw-2809 1 27 expense expense NOUN taxlaw-2809 1 28 deduction deduction NOUN taxlaw-2809 1 29 tamar tamar PROPN taxlaw-2809 1 30 e. e. PROPN taxlaw-2809 1 31 lusztig lusztig PROPN taxlaw-2809 2 1 * * PROPN taxlaw-2809 2 2 abstract abstract ADJ taxlaw-2809 2 3 in in ADP taxlaw-2809 2 4 february february PROPN taxlaw-2809 2 5 2010 2010 NUM taxlaw-2809 2 6 , , PUNCT taxlaw-2809 2 7 the the DET taxlaw-2809 2 8 tax tax NOUN taxlaw-2809 2 9 court court NOUN taxlaw-2809 2 10 held hold VERB taxlaw-2809 2 11 that that SCONJ taxlaw-2809 2 12 a a DET taxlaw-2809 2 13 taxpayer taxpayer NOUN taxlaw-2809 2 14 ’s ’s PART taxlaw-2809 2 15 expenses expense NOUN taxlaw-2809 2 16 incurred incur VERB taxlaw-2809 2 17 for for ADP taxlaw-2809 2 18 hormone hormone NOUN taxlaw-2809 2 19 therapy therapy NOUN taxlaw-2809 2 20 and and CCONJ taxlaw-2809 2 21 sex sex NOUN taxlaw-2809 2 22 reassignment reassignment NOUN taxlaw-2809 2 23 surgery surgery NOUN taxlaw-2809 2 24 were be AUX taxlaw-2809 2 25 deductible deductible ADJ taxlaw-2809 2 26 as as ADP taxlaw-2809 2 27 medical medical ADJ taxlaw-2809 2 28 expenses expense NOUN taxlaw-2809 2 29 under under ADP taxlaw-2809 2 30 § § PROPN taxlaw-2809 2 31 213 213 NUM taxlaw-2809 2 32 because because SCONJ taxlaw-2809 2 33 they they PRON taxlaw-2809 2 34 treated treat VERB taxlaw-2809 2 35 the the DET taxlaw-2809 2 36 disease disease NOUN taxlaw-2809 2 37 of of ADP taxlaw-2809 2 38 gender gender NOUN taxlaw-2809 2 39 identity identity NOUN taxlaw-2809 2 40 disorder disorder NOUN taxlaw-2809 2 41 . . PUNCT taxlaw-2809 3 1 the the DET taxlaw-2809 3 2 court court NOUN taxlaw-2809 3 3 , , PUNCT taxlaw-2809 3 4 however however ADV taxlaw-2809 3 5 , , PUNCT taxlaw-2809 3 6 was be AUX taxlaw-2809 3 7 deeply deeply ADV taxlaw-2809 3 8 divided divide VERB taxlaw-2809 3 9 in in ADP taxlaw-2809 3 10 its its PRON taxlaw-2809 3 11 determination determination NOUN taxlaw-2809 3 12 of of ADP taxlaw-2809 3 13 whether whether SCONJ taxlaw-2809 3 14 sex sex NOUN taxlaw-2809 3 15 reassignment reassignment NOUN taxlaw-2809 3 16 surgery surgery NOUN taxlaw-2809 3 17 qualifies qualify VERB taxlaw-2809 3 18 as as ADP taxlaw-2809 3 19 nondeductible nondeductible ADJ taxlaw-2809 3 20 cosmetic cosmetic ADJ taxlaw-2809 3 21 surgery surgery NOUN taxlaw-2809 3 22 under under ADP taxlaw-2809 3 23 § § PROPN taxlaw-2809 3 24 213(d)(9 213(d)(9 PROPN taxlaw-2809 3 25 ) ) PUNCT taxlaw-2809 3 26 . . PUNCT taxlaw-2809 4 1 in in ADP taxlaw-2809 4 2 1990 1990 NUM taxlaw-2809 4 3 , , PUNCT taxlaw-2809 4 4 congress congress PROPN taxlaw-2809 4 5 amended amend VERB taxlaw-2809 4 6 § § PROPN taxlaw-2809 4 7 213 213 NUM taxlaw-2809 4 8 to to PART taxlaw-2809 4 9 exclude exclude VERB taxlaw-2809 4 10 cosmetic cosmetic ADJ taxlaw-2809 4 11 surgery surgery NOUN taxlaw-2809 4 12 from from ADP taxlaw-2809 4 13 the the DET taxlaw-2809 4 14 definition definition NOUN taxlaw-2809 4 15 of of ADP taxlaw-2809 4 16 deductible deductible ADJ taxlaw-2809 4 17 medical medical ADJ taxlaw-2809 4 18 care care NOUN taxlaw-2809 4 19 . . PUNCT taxlaw-2809 5 1 since since SCONJ taxlaw-2809 5 2 then then ADV taxlaw-2809 5 3 , , PUNCT taxlaw-2809 5 4 the the DET taxlaw-2809 5 5 tax tax NOUN taxlaw-2809 5 6 court court NOUN taxlaw-2809 5 7 and and CCONJ taxlaw-2809 5 8 the the DET taxlaw-2809 5 9 i.r.s i.r.s NOUN taxlaw-2809 5 10 . . PUNCT taxlaw-2809 5 11 have have AUX taxlaw-2809 5 12 rarely rarely ADV taxlaw-2809 5 13 addressed address VERB taxlaw-2809 5 14 the the DET taxlaw-2809 5 15 meaning meaning NOUN taxlaw-2809 5 16 and and CCONJ taxlaw-2809 5 17 extent extent NOUN taxlaw-2809 5 18 of of ADP taxlaw-2809 5 19 that that DET taxlaw-2809 5 20 exclusion exclusion NOUN taxlaw-2809 5 21 . . PUNCT taxlaw-2809 6 1 the the DET taxlaw-2809 6 2 judges judge NOUN taxlaw-2809 6 3 ’ ’ PART taxlaw-2809 6 4 divergent divergent ADJ taxlaw-2809 6 5 opinions opinion NOUN taxlaw-2809 6 6 in in ADP taxlaw-2809 6 7 o’donnabhain o’donnabhain PROPN taxlaw-2809 6 8 make make VERB taxlaw-2809 6 9 it it PRON taxlaw-2809 6 10 clear clear ADJ taxlaw-2809 6 11 that that SCONJ taxlaw-2809 6 12 a a DET taxlaw-2809 6 13 thorough thorough ADJ taxlaw-2809 6 14 examination examination NOUN taxlaw-2809 6 15 of of ADP taxlaw-2809 6 16 the the DET taxlaw-2809 6 17 statutory statutory ADJ taxlaw-2809 6 18 meaning meaning NOUN taxlaw-2809 6 19 of of ADP taxlaw-2809 6 20 cosmetic cosmetic ADJ taxlaw-2809 6 21 surgery surgery NOUN taxlaw-2809 6 22 is be AUX taxlaw-2809 6 23 timely timely ADJ taxlaw-2809 6 24 . . PUNCT taxlaw-2809 7 1 this this DET taxlaw-2809 7 2 note note NOUN taxlaw-2809 7 3 considers consider VERB taxlaw-2809 7 4 what what PRON taxlaw-2809 7 5 should should AUX taxlaw-2809 7 6 qualify qualify VERB taxlaw-2809 7 7 as as ADP taxlaw-2809 7 8 cosmetic cosmetic ADJ taxlaw-2809 7 9 surgery surgery NOUN taxlaw-2809 7 10 within within ADP taxlaw-2809 7 11 the the DET taxlaw-2809 7 12 context context NOUN taxlaw-2809 7 13 of of ADP taxlaw-2809 7 14 the the DET taxlaw-2809 7 15 medical medical ADJ taxlaw-2809 7 16 expense expense NOUN taxlaw-2809 7 17 deduction deduction NOUN taxlaw-2809 7 18 . . PUNCT taxlaw-2809 8 1 it it PRON taxlaw-2809 8 2 argues argue VERB taxlaw-2809 8 3 that that SCONJ taxlaw-2809 8 4 a a DET taxlaw-2809 8 5 medical medical ADJ taxlaw-2809 8 6 procedure procedure NOUN taxlaw-2809 8 7 that that PRON taxlaw-2809 8 8 improves improve VERB taxlaw-2809 8 9 physical physical ADJ taxlaw-2809 8 10 appearance appearance NOUN taxlaw-2809 8 11 should should AUX taxlaw-2809 8 12 be be AUX taxlaw-2809 8 13 deductible deductible ADJ taxlaw-2809 8 14 under under ADP taxlaw-2809 8 15 § § PROPN taxlaw-2809 8 16 213 213 NUM taxlaw-2809 8 17 when when SCONJ taxlaw-2809 8 18 it it PRON taxlaw-2809 8 19 is be AUX taxlaw-2809 8 20 physician physician ADJ taxlaw-2809 8 21 - - PUNCT taxlaw-2809 8 22 prescribed prescribe VERB taxlaw-2809 8 23 treatment treatment NOUN taxlaw-2809 8 24 for for ADP taxlaw-2809 8 25 a a DET taxlaw-2809 8 26 specific specific ADJ taxlaw-2809 8 27 disease disease NOUN taxlaw-2809 8 28 , , PUNCT taxlaw-2809 8 29 and and CCONJ taxlaw-2809 8 30 consistent consistent ADJ taxlaw-2809 8 31 with with ADP taxlaw-2809 8 32 generally generally ADV taxlaw-2809 8 33 accepted accept VERB taxlaw-2809 8 34 medical medical ADJ taxlaw-2809 8 35 practice practice NOUN taxlaw-2809 8 36 . . PUNCT taxlaw-2809 9 1 this this DET taxlaw-2809 9 2 analysis analysis NOUN taxlaw-2809 9 3 is be AUX taxlaw-2809 9 4 grounded ground VERB taxlaw-2809 9 5 in in ADP taxlaw-2809 9 6 the the DET taxlaw-2809 9 7 statutory statutory ADJ taxlaw-2809 9 8 language language NOUN taxlaw-2809 9 9 of of ADP taxlaw-2809 9 10 § § PROPN taxlaw-2809 9 11 213 213 NUM taxlaw-2809 9 12 , , PUNCT taxlaw-2809 9 13 and and CCONJ taxlaw-2809 9 14 is be AUX taxlaw-2809 9 15 supported support VERB taxlaw-2809 9 16 by by ADP taxlaw-2809 9 17 broader broad ADJ taxlaw-2809 9 18 principles principle NOUN taxlaw-2809 9 19 that that PRON taxlaw-2809 9 20 bear bear VERB taxlaw-2809 9 21 on on ADP taxlaw-2809 9 22 the the DET taxlaw-2809 9 23 policy policy NOUN taxlaw-2809 9 24 debate debate NOUN taxlaw-2809 9 25 surrounding surround VERB taxlaw-2809 9 26 the the DET taxlaw-2809 9 27 medical medical ADJ taxlaw-2809 9 28 expense expense NOUN taxlaw-2809 9 29 deduction deduction NOUN taxlaw-2809 9 30 more more ADV taxlaw-2809 9 31 generally generally ADV taxlaw-2809 9 32 . . PUNCT taxlaw-2809 10 1 * * PUNCT taxlaw-2809 10 2 j.d j.d PROPN taxlaw-2809 10 3 . . PROPN taxlaw-2809 10 4 2012 2012 NUM taxlaw-2809 10 5 , , PUNCT taxlaw-2809 10 6 columbia columbia PROPN taxlaw-2809 10 7 law law PROPN taxlaw-2809 10 8 school school NOUN taxlaw-2809 10 9 . . PUNCT taxlaw-2809 11 1 i i PRON taxlaw-2809 11 2 am be AUX taxlaw-2809 11 3 grateful grateful ADJ taxlaw-2809 11 4 for for ADP taxlaw-2809 11 5 the the DET taxlaw-2809 11 6 many many ADJ taxlaw-2809 11 7 comments comment NOUN taxlaw-2809 11 8 , , PUNCT taxlaw-2809 11 9 criticisms criticism NOUN taxlaw-2809 11 10 , , PUNCT taxlaw-2809 11 11 and and CCONJ taxlaw-2809 11 12 suggestions suggestion NOUN taxlaw-2809 11 13 from from ADP taxlaw-2809 11 14 professor professor PROPN taxlaw-2809 11 15 michael michael PROPN taxlaw-2809 11 16 j. j. PROPN taxlaw-2809 11 17 graetz graetz PROPN taxlaw-2809 11 18 . . PUNCT taxlaw-2809 12 1 i i PRON taxlaw-2809 12 2 would would AUX taxlaw-2809 12 3 also also ADV taxlaw-2809 12 4 like like VERB taxlaw-2809 12 5 to to PART taxlaw-2809 12 6 thank thank VERB taxlaw-2809 12 7 the the DET taxlaw-2809 12 8 editorial editorial ADJ taxlaw-2809 12 9 board board NOUN taxlaw-2809 12 10 and and CCONJ taxlaw-2809 12 11 staff staff NOUN taxlaw-2809 12 12 members member NOUN taxlaw-2809 12 13 of of ADP taxlaw-2809 12 14 the the DET taxlaw-2809 12 15 columbia columbia PROPN taxlaw-2809 12 16 journal journal PROPN taxlaw-2809 12 17 of of ADP taxlaw-2809 12 18 tax tax NOUN taxlaw-2809 12 19 law law NOUN taxlaw-2809 12 20 . . PUNCT taxlaw-2809 13 1 2011 2011 NUM taxlaw-2809 13 2 ] ] PUNCT taxlaw-2809 14 1 deducting deduct VERB taxlaw-2809 14 2 the the DET taxlaw-2809 14 3 cost cost NOUN taxlaw-2809 14 4 of of ADP taxlaw-2809 14 5 sex sex NOUN taxlaw-2809 14 6 reassignment reassignment NOUN taxlaw-2809 14 7 surgery surgery NOUN taxlaw-2809 14 8 87 87 NUM taxlaw-2809 14 9 i. i. NOUN taxlaw-2809 14 10 
 
 SPACE taxlaw-2809 14 11 introduction introduction NOUN taxlaw-2809 14 12 ...................................................................................................... ...................................................................................................... PROPN taxlaw-2809 14 13 88 88 NUM taxlaw-2809 14 14 
 
 SPACE taxlaw-2809 14 15 ii ii NOUN taxlaw-2809 14 16 . . PUNCT taxlaw-2809 14 17 
 
 SPACE taxlaw-2809 14 18 the the DET taxlaw-2809 14 19 tax tax NOUN taxlaw-2809 14 20 policy policy NOUN taxlaw-2809 14 21 debate debate NOUN taxlaw-2809 14 22 about about ADP taxlaw-2809 14 23 the the DET taxlaw-2809 14 24 medical medical ADJ taxlaw-2809 14 25 expense expense NOUN taxlaw-2809 14 26 deduction deduction NOUN taxlaw-2809 14 27 .................................................................................................................................... .................................................................................................................................... PUNCT taxlaw-2809 14 28 88 88 NUM taxlaw-2809 14 29 
 
 SPACE taxlaw-2809 14 30 a. a. NOUN taxlaw-2809 14 31 
 
 SPACE taxlaw-2809 14 32 tax tax NOUN taxlaw-2809 14 33 expenditures expenditure NOUN taxlaw-2809 14 34 ................................................................................................. ................................................................................................. PUNCT taxlaw-2809 14 35 88 88 NUM taxlaw-2809 14 36 
 
 SPACE taxlaw-2809 14 37 b. b. PROPN taxlaw-2809 14 38 
 
 SPACE taxlaw-2809 14 39 defense defense NOUN taxlaw-2809 14 40 of of ADP taxlaw-2809 14 41 the the DET taxlaw-2809 14 42 medical medical ADJ taxlaw-2809 14 43 expense expense NOUN taxlaw-2809 14 44 deduction deduction NOUN taxlaw-2809 14 45 ........................................................ ........................................................ PUNCT taxlaw-2809 14 46 89 89 NUM taxlaw-2809 14 47 
 
 SPACE taxlaw-2809 14 48 c. c. PROPN taxlaw-2809 14 49 
 
 SPACE taxlaw-2809 14 50 criticism criticism NOUN taxlaw-2809 14 51 of of ADP taxlaw-2809 14 52 the the DET taxlaw-2809 14 53 medical medical ADJ taxlaw-2809 14 54 expense expense NOUN taxlaw-2809 14 55 deduction deduction NOUN taxlaw-2809 14 56 ...................................................... ...................................................... PUNCT taxlaw-2809 15 1 92 92 NUM taxlaw-2809 15 2 
 
 SPACE taxlaw-2809 15 3 d. d. PROPN taxlaw-2809 15 4 
 
 SPACE taxlaw-2809 15 5 the the DET taxlaw-2809 15 6 role role NOUN taxlaw-2809 15 7 of of ADP taxlaw-2809 15 8 the the DET taxlaw-2809 15 9 medical medical ADJ taxlaw-2809 15 10 expense expense NOUN taxlaw-2809 15 11 deduction deduction NOUN taxlaw-2809 15 12 ...................................................... ...................................................... PUNCT taxlaw-2809 15 13 93 93 NUM taxlaw-2809 15 14 
 
 SPACE taxlaw-2809 15 15 iii iii X taxlaw-2809 15 16 . . PUNCT taxlaw-2809 15 17 
 
 SPACE taxlaw-2809 15 18 structure structure NOUN taxlaw-2809 15 19 and and CCONJ taxlaw-2809 15 20 scope scope NOUN taxlaw-2809 15 21 of of ADP taxlaw-2809 15 22 the the DET taxlaw-2809 15 23 medical medical ADJ taxlaw-2809 15 24 expense expense NOUN taxlaw-2809 15 25 deduction deduction NOUN taxlaw-2809 15 26 ......... ......... PUNCT taxlaw-2809 16 1 95 95 NUM taxlaw-2809 16 2 
 
 SPACE taxlaw-2809 16 3 a. a. NOUN taxlaw-2809 16 4 
 
 SPACE taxlaw-2809 16 5 general general ADJ taxlaw-2809 16 6 statutory statutory ADJ taxlaw-2809 16 7 scheme scheme NOUN taxlaw-2809 16 8 .................................................................................... .................................................................................... PUNCT taxlaw-2809 16 9 95 95 NUM taxlaw-2809 16 10 
 
 SPACE taxlaw-2809 16 11 1 1 NUM taxlaw-2809 16 12 . . PUNCT taxlaw-2809 16 13 
 
 SPACE taxlaw-2809 16 14 mechanics mechanic NOUN taxlaw-2809 16 15 of of ADP taxlaw-2809 16 16 the the DET taxlaw-2809 16 17 deduction deduction NOUN taxlaw-2809 16 18 .......................................................................... .......................................................................... PUNCT taxlaw-2809 16 19 95 95 NUM taxlaw-2809 16 20 
 
 SPACE taxlaw-2809 16 21 2 2 NUM taxlaw-2809 16 22 . . PUNCT taxlaw-2809 16 23 
 
 SPACE taxlaw-2809 16 24 relationship relationship NOUN taxlaw-2809 16 25 to to ADP taxlaw-2809 16 26 health health NOUN taxlaw-2809 16 27 insurance insurance NOUN taxlaw-2809 16 28 ................................................................. ................................................................. PUNCT taxlaw-2809 16 29 98 98 NUM taxlaw-2809 16 30 
 
 SPACE taxlaw-2809 16 31 b. b. PROPN taxlaw-2809 16 32 
 
 SPACE taxlaw-2809 16 33 cosmetic cosmetic ADJ taxlaw-2809 16 34 surgery surgery NOUN taxlaw-2809 16 35 ................................................................................................. ................................................................................................. PUNCT taxlaw-2809 17 1 99 99 NUM taxlaw-2809 17 2 
 
 SPACE taxlaw-2809 17 3 1 1 NUM taxlaw-2809 17 4 . . PUNCT taxlaw-2809 17 5 
 
 SPACE taxlaw-2809 17 6 early early ADJ taxlaw-2809 17 7 treatment treatment NOUN taxlaw-2809 17 8 of of ADP taxlaw-2809 17 9 cosmetic cosmetic ADJ taxlaw-2809 17 10 surgery surgery NOUN taxlaw-2809 17 11 ........................................................... ........................................................... PUNCT taxlaw-2809 18 1 99 99 NUM taxlaw-2809 18 2 
 
 SPACE taxlaw-2809 18 3 2 2 NUM taxlaw-2809 18 4 . . PUNCT taxlaw-2809 18 5 
 
 SPACE taxlaw-2809 18 6 enactment enactment NOUN taxlaw-2809 18 7 of of ADP taxlaw-2809 18 8 § § PROPN taxlaw-2809 18 9 213(d)(9 213(d)(9 PROPN taxlaw-2809 18 10 ) ) PUNCT taxlaw-2809 18 11 ............................................................................ ............................................................................ PUNCT taxlaw-2809 19 1 100 100 NUM taxlaw-2809 19 2 
 
 SPACE taxlaw-2809 19 3 iv iv NOUN taxlaw-2809 19 4 . . PUNCT taxlaw-2809 20 1 o’donnabhain o’donnabhain PROPN taxlaw-2809 20 2 v. v. ADP taxlaw-2809 20 3 commissioner commissioner PROPN taxlaw-2809 20 4 .................................................................. .................................................................. PUNCT taxlaw-2809 21 1 103 103 NUM taxlaw-2809 21 2 
 
 SPACE taxlaw-2809 21 3 a. a. NOUN taxlaw-2809 21 4 
 
 SPACE taxlaw-2809 21 5 the the DET taxlaw-2809 21 6 controversy controversy NOUN taxlaw-2809 21 7 and and CCONJ taxlaw-2809 21 8 the the DET taxlaw-2809 21 9 internal internal ADJ taxlaw-2809 21 10 revenue revenue NOUN taxlaw-2809 21 11 service service NOUN taxlaw-2809 21 12 ’s ’s PART taxlaw-2809 21 13 position position NOUN taxlaw-2809 21 14 ......................... ......................... PUNCT taxlaw-2809 21 15 103 103 NUM taxlaw-2809 21 16 
 
 SPACE taxlaw-2809 21 17 b. b. PROPN taxlaw-2809 21 18 
 
 SPACE taxlaw-2809 21 19 the the DET taxlaw-2809 21 20 tax tax NOUN taxlaw-2809 21 21 court court NOUN taxlaw-2809 21 22 opinions opinion NOUN taxlaw-2809 21 23 .................................................................................... .................................................................................... PUNCT taxlaw-2809 21 24 105 105 NUM taxlaw-2809 21 25 
 
 SPACE taxlaw-2809 21 26 c. c. PROPN taxlaw-2809 21 27 
 
 SPACE taxlaw-2809 21 28 analysis analysis NOUN taxlaw-2809 21 29 .............................................................................................................. .............................................................................................................. PUNCT taxlaw-2809 21 30 108 108 NUM taxlaw-2809 21 31 
 
 SPACE taxlaw-2809 21 32 v. v. NOUN taxlaw-2809 21 33 
 
 SPACE taxlaw-2809 21 34 conclusion conclusion NOUN taxlaw-2809 21 35 ........................................................................................................ ........................................................................................................ ADP taxlaw-2809 21 36 111 111 NUM taxlaw-2809 21 37 
 
 SPACE taxlaw-2809 21 38 88 88 NUM taxlaw-2809 21 39 columbia columbia PROPN taxlaw-2809 21 40 journal journal PROPN taxlaw-2809 21 41 of of ADP taxlaw-2809 21 42 tax tax NOUN taxlaw-2809 21 43 law law NOUN taxlaw-2809 21 44 [ [ X taxlaw-2809 21 45 vol.3:86 vol.3:86 ADJ taxlaw-2809 21 46 i. i. NOUN taxlaw-2809 21 47 introduction introduction NOUN taxlaw-2809 21 48 the the DET taxlaw-2809 21 49 tax tax NOUN taxlaw-2809 21 50 court court NOUN taxlaw-2809 21 51 recently recently ADV taxlaw-2809 21 52 held hold VERB taxlaw-2809 21 53 in in ADP taxlaw-2809 21 54 o’donnabhain o’donnabhain PROPN taxlaw-2809 21 55 v. v. ADP taxlaw-2809 21 56 commissioner commissioner PROPN taxlaw-2809 21 57 1 1 NUM taxlaw-2809 21 58 that that SCONJ taxlaw-2809 21 59 a a DET taxlaw-2809 21 60 taxpayer taxpayer NOUN taxlaw-2809 21 61 ’s ’s PART taxlaw-2809 21 62 expenses expense NOUN taxlaw-2809 21 63 incurred incur VERB taxlaw-2809 21 64 for for ADP taxlaw-2809 21 65 hormone hormone NOUN taxlaw-2809 21 66 therapy therapy NOUN taxlaw-2809 21 67 and and CCONJ taxlaw-2809 21 68 sex sex NOUN taxlaw-2809 21 69 reassignment reassignment NOUN taxlaw-2809 21 70 surgery surgery NOUN taxlaw-2809 21 71 ( ( PUNCT taxlaw-2809 21 72 “ " PUNCT taxlaw-2809 21 73 srs srs PROPN taxlaw-2809 21 74 ” " PUNCT taxlaw-2809 21 75 ) ) PUNCT taxlaw-2809 21 76 were be AUX taxlaw-2809 21 77 deductible deductible ADJ taxlaw-2809 21 78 as as ADP taxlaw-2809 21 79 medical medical ADJ taxlaw-2809 21 80 expenses expense NOUN taxlaw-2809 21 81 under under ADP taxlaw-2809 21 82 § § PROPN taxlaw-2809 21 83 213 213 NUM taxlaw-2809 21 84 because because SCONJ taxlaw-2809 21 85 they they PRON taxlaw-2809 21 86 treated treat VERB taxlaw-2809 21 87 the the DET taxlaw-2809 21 88 disease disease NOUN taxlaw-2809 21 89 of of ADP taxlaw-2809 21 90 gender gender NOUN taxlaw-2809 21 91 identity identity NOUN taxlaw-2809 21 92 disorder disorder NOUN taxlaw-2809 21 93 ( ( PUNCT taxlaw-2809 21 94 “ " PUNCT taxlaw-2809 21 95 gid gid X taxlaw-2809 21 96 ” " PUNCT taxlaw-2809 21 97 ) ) PUNCT taxlaw-2809 21 98 . . PUNCT taxlaw-2809 22 1 the the DET taxlaw-2809 22 2 court court NOUN taxlaw-2809 22 3 , , PUNCT taxlaw-2809 22 4 however however ADV taxlaw-2809 22 5 , , PUNCT taxlaw-2809 22 6 was be AUX taxlaw-2809 22 7 deeply deeply ADV taxlaw-2809 22 8 divided divide VERB taxlaw-2809 22 9 in in ADP taxlaw-2809 22 10 its its PRON taxlaw-2809 22 11 determination determination NOUN taxlaw-2809 22 12 of of ADP taxlaw-2809 22 13 whether whether SCONJ taxlaw-2809 22 14 srs srs PROPN taxlaw-2809 22 15 qualifies qualify VERB taxlaw-2809 22 16 as as ADP taxlaw-2809 22 17 nondeductible nondeductible ADJ taxlaw-2809 22 18 cosmetic cosmetic ADJ taxlaw-2809 22 19 surgery surgery NOUN taxlaw-2809 22 20 under under ADP taxlaw-2809 22 21 § § PROPN taxlaw-2809 22 22 213(d)(9 213(d)(9 PROPN taxlaw-2809 22 23 ) ) PUNCT taxlaw-2809 22 24 . . PUNCT taxlaw-2809 23 1 the the DET taxlaw-2809 23 2 judges judge NOUN taxlaw-2809 23 3 ’ ’ PART taxlaw-2809 23 4 divergent divergent ADJ taxlaw-2809 23 5 opinions opinion NOUN taxlaw-2809 23 6 make make VERB taxlaw-2809 23 7 clear clear ADJ taxlaw-2809 23 8 that that SCONJ taxlaw-2809 23 9 a a DET taxlaw-2809 23 10 thorough thorough ADJ taxlaw-2809 23 11 examination examination NOUN taxlaw-2809 23 12 of of ADP taxlaw-2809 23 13 the the DET taxlaw-2809 23 14 statutory statutory ADJ taxlaw-2809 23 15 meaning meaning NOUN taxlaw-2809 23 16 of of ADP taxlaw-2809 23 17 cosmetic cosmetic ADJ taxlaw-2809 23 18 surgery surgery NOUN taxlaw-2809 23 19 is be AUX taxlaw-2809 23 20 timely timely ADJ taxlaw-2809 23 21 . . PUNCT taxlaw-2809 24 1 medical medical ADJ taxlaw-2809 24 2 expenses expense NOUN taxlaw-2809 24 3 are be AUX taxlaw-2809 24 4 permitted permit VERB taxlaw-2809 24 5 as as ADP taxlaw-2809 24 6 itemized itemize VERB taxlaw-2809 24 7 deductions deduction NOUN taxlaw-2809 24 8 to to ADP taxlaw-2809 24 9 the the DET taxlaw-2809 24 10 extent extent NOUN taxlaw-2809 24 11 that that SCONJ taxlaw-2809 24 12 , , PUNCT taxlaw-2809 24 13 in in ADP taxlaw-2809 24 14 the the DET taxlaw-2809 24 15 aggregate aggregate NOUN taxlaw-2809 24 16 , , PUNCT taxlaw-2809 24 17 the the DET taxlaw-2809 24 18 amount amount NOUN taxlaw-2809 24 19 of of ADP taxlaw-2809 24 20 such such ADJ taxlaw-2809 24 21 unreimbursed unreimbursed ADJ taxlaw-2809 24 22 expenses expense NOUN taxlaw-2809 24 23 exceeds exceed VERB taxlaw-2809 24 24 7.5 7.5 NUM taxlaw-2809 24 25 % % NOUN taxlaw-2809 24 26 of of ADP taxlaw-2809 24 27 a a DET taxlaw-2809 24 28 taxpayer taxpayer NOUN taxlaw-2809 24 29 ’s ’s PART taxlaw-2809 24 30 adjusted adjust VERB taxlaw-2809 24 31 gross gross ADJ taxlaw-2809 24 32 income income NOUN taxlaw-2809 24 33 ( ( PUNCT taxlaw-2809 24 34 “ " PUNCT taxlaw-2809 24 35 agi agi NOUN taxlaw-2809 24 36 ” " PUNCT taxlaw-2809 24 37 ) ) PUNCT taxlaw-2809 24 38 , , PUNCT taxlaw-2809 24 39 or or CCONJ taxlaw-2809 24 40 10 10 NUM taxlaw-2809 24 41 % % NOUN taxlaw-2809 24 42 of of ADP taxlaw-2809 24 43 his his PRON taxlaw-2809 24 44 agi agi NOUN taxlaw-2809 24 45 for for ADP taxlaw-2809 24 46 the the DET taxlaw-2809 24 47 purposes purpose NOUN taxlaw-2809 24 48 of of ADP taxlaw-2809 24 49 the the DET taxlaw-2809 24 50 alternative alternative ADJ taxlaw-2809 24 51 minimum minimum ADJ taxlaw-2809 24 52 tax tax NOUN taxlaw-2809 24 53 ( ( PUNCT taxlaw-2809 24 54 “ " PUNCT taxlaw-2809 24 55 amt”).2 amt”).2 NOUN taxlaw-2809 24 56 section section NOUN taxlaw-2809 24 57 213(d 213(d PROPN taxlaw-2809 24 58 ) ) PUNCT taxlaw-2809 24 59 provides provide VERB taxlaw-2809 24 60 that that SCONJ taxlaw-2809 24 61 deductible deductible ADJ taxlaw-2809 24 62 medical medical ADJ taxlaw-2809 24 63 care care NOUN taxlaw-2809 24 64 includes include VERB taxlaw-2809 24 65 amounts amount NOUN taxlaw-2809 24 66 paid pay VERB taxlaw-2809 24 67 for for ADP taxlaw-2809 24 68 the the DET taxlaw-2809 24 69 diagnosis diagnosis NOUN taxlaw-2809 24 70 , , PUNCT taxlaw-2809 24 71 cure cure NOUN taxlaw-2809 24 72 , , PUNCT taxlaw-2809 24 73 mitigation mitigation NOUN taxlaw-2809 24 74 , , PUNCT taxlaw-2809 24 75 treatment treatment NOUN taxlaw-2809 24 76 , , PUNCT taxlaw-2809 24 77 or or CCONJ taxlaw-2809 24 78 prevention prevention NOUN taxlaw-2809 24 79 of of ADP taxlaw-2809 24 80 disease disease NOUN taxlaw-2809 24 81 . . PUNCT taxlaw-2809 25 1 in in ADP taxlaw-2809 25 2 1990 1990 NUM taxlaw-2809 25 3 , , PUNCT taxlaw-2809 25 4 congress congress PROPN taxlaw-2809 25 5 amended amend VERB taxlaw-2809 25 6 § § PROPN taxlaw-2809 25 7 213 213 NUM taxlaw-2809 25 8 to to PART taxlaw-2809 25 9 exclude exclude VERB taxlaw-2809 25 10 cosmetic cosmetic ADJ taxlaw-2809 25 11 surgery surgery NOUN taxlaw-2809 25 12 from from ADP taxlaw-2809 25 13 the the DET taxlaw-2809 25 14 definition definition NOUN taxlaw-2809 25 15 of of ADP taxlaw-2809 25 16 medical medical ADJ taxlaw-2809 25 17 care.3 care.3 PROPN taxlaw-2809 25 18 since since SCONJ taxlaw-2809 25 19 then then ADV taxlaw-2809 25 20 , , PUNCT taxlaw-2809 25 21 the the DET taxlaw-2809 25 22 tax tax NOUN taxlaw-2809 25 23 court court NOUN taxlaw-2809 25 24 and and CCONJ taxlaw-2809 25 25 the the DET taxlaw-2809 25 26 i.r.s i.r.s NOUN taxlaw-2809 25 27 . . PUNCT taxlaw-2809 26 1 have have AUX taxlaw-2809 26 2 rarely rarely ADV taxlaw-2809 26 3 addressed address VERB taxlaw-2809 26 4 the the DET taxlaw-2809 26 5 meaning meaning NOUN taxlaw-2809 26 6 and and CCONJ taxlaw-2809 26 7 extent extent NOUN taxlaw-2809 26 8 of of ADP taxlaw-2809 26 9 this this DET taxlaw-2809 26 10 exclusion exclusion NOUN taxlaw-2809 26 11 . . PUNCT taxlaw-2809 27 1 this this DET taxlaw-2809 27 2 note note NOUN taxlaw-2809 27 3 considers consider VERB taxlaw-2809 27 4 what what PRON taxlaw-2809 27 5 qualifies qualify VERB taxlaw-2809 27 6 as as ADP taxlaw-2809 27 7 cosmetic cosmetic ADJ taxlaw-2809 27 8 surgery surgery NOUN taxlaw-2809 27 9 within within ADP taxlaw-2809 27 10 the the DET taxlaw-2809 27 11 context context NOUN taxlaw-2809 27 12 of of ADP taxlaw-2809 27 13 the the DET taxlaw-2809 27 14 medical medical ADJ taxlaw-2809 27 15 expense expense NOUN taxlaw-2809 27 16 deduction deduction NOUN taxlaw-2809 27 17 . . PUNCT taxlaw-2809 28 1 part part NOUN taxlaw-2809 28 2 ii ii PROPN taxlaw-2809 28 3 examines examine VERB taxlaw-2809 28 4 the the DET taxlaw-2809 28 5 role role NOUN taxlaw-2809 28 6 of of ADP taxlaw-2809 28 7 the the DET taxlaw-2809 28 8 medical medical ADJ taxlaw-2809 28 9 expense expense NOUN taxlaw-2809 28 10 deduction deduction NOUN taxlaw-2809 28 11 and and CCONJ taxlaw-2809 28 12 surveys survey NOUN taxlaw-2809 28 13 the the DET taxlaw-2809 28 14 policy policy NOUN taxlaw-2809 28 15 debate debate NOUN taxlaw-2809 28 16 about about ADP taxlaw-2809 28 17 the the DET taxlaw-2809 28 18 deduction deduction NOUN taxlaw-2809 28 19 . . PUNCT taxlaw-2809 29 1 part part NOUN taxlaw-2809 29 2 iii iii NUM taxlaw-2809 29 3 considers consider VERB taxlaw-2809 29 4 the the DET taxlaw-2809 29 5 statutory statutory ADJ taxlaw-2809 29 6 language language NOUN taxlaw-2809 29 7 of of ADP taxlaw-2809 29 8 § § PROPN taxlaw-2809 29 9 213 213 NUM taxlaw-2809 29 10 as as ADV taxlaw-2809 29 11 well well ADV taxlaw-2809 29 12 as as ADP taxlaw-2809 29 13 case case NOUN taxlaw-2809 29 14 law law NOUN taxlaw-2809 29 15 that that PRON taxlaw-2809 29 16 has have AUX taxlaw-2809 29 17 interpreted interpret VERB taxlaw-2809 29 18 § § PROPN taxlaw-2809 29 19 213 213 NUM taxlaw-2809 29 20 . . PUNCT taxlaw-2809 30 1 part part NOUN taxlaw-2809 30 2 iii iii NUM taxlaw-2809 30 3 closes close VERB taxlaw-2809 30 4 by by ADP taxlaw-2809 30 5 proposing propose VERB taxlaw-2809 30 6 a a DET taxlaw-2809 30 7 two two NUM taxlaw-2809 30 8 - - PUNCT taxlaw-2809 30 9 part part NOUN taxlaw-2809 30 10 test test NOUN taxlaw-2809 30 11 for for ADP taxlaw-2809 30 12 the the DET taxlaw-2809 30 13 deductibility deductibility NOUN taxlaw-2809 30 14 of of ADP taxlaw-2809 30 15 medical medical ADJ taxlaw-2809 30 16 procedures procedure NOUN taxlaw-2809 30 17 that that PRON taxlaw-2809 30 18 also also ADV taxlaw-2809 30 19 improve improve VERB taxlaw-2809 30 20 physical physical ADJ taxlaw-2809 30 21 appearance appearance NOUN taxlaw-2809 30 22 . . PUNCT taxlaw-2809 31 1 under under ADP taxlaw-2809 31 2 this this DET taxlaw-2809 31 3 test test NOUN taxlaw-2809 31 4 , , PUNCT taxlaw-2809 31 5 physician physician NOUN taxlaw-2809 31 6 - - PUNCT taxlaw-2809 31 7 prescribed prescribe VERB taxlaw-2809 31 8 treatment treatment NOUN taxlaw-2809 31 9 for for ADP taxlaw-2809 31 10 disease disease NOUN taxlaw-2809 31 11 that that PRON taxlaw-2809 31 12 is be AUX taxlaw-2809 31 13 consistent consistent ADJ taxlaw-2809 31 14 with with ADP taxlaw-2809 31 15 generally generally ADV taxlaw-2809 31 16 accepted accept VERB taxlaw-2809 31 17 medical medical ADJ taxlaw-2809 31 18 practice practice NOUN taxlaw-2809 31 19 is be AUX taxlaw-2809 31 20 not not PART taxlaw-2809 31 21 cosmetic cosmetic ADJ taxlaw-2809 31 22 surgery surgery NOUN taxlaw-2809 31 23 . . PUNCT taxlaw-2809 32 1 part part NOUN taxlaw-2809 32 2 iv iv NUM taxlaw-2809 32 3 analyzes analyze VERB taxlaw-2809 32 4 the the DET taxlaw-2809 32 5 controversy controversy NOUN taxlaw-2809 32 6 in in ADP taxlaw-2809 32 7 o’donnabhain o’donnabhain PROPN taxlaw-2809 32 8 , , PUNCT taxlaw-2809 32 9 and and CCONJ taxlaw-2809 32 10 concludes conclude VERB taxlaw-2809 32 11 that that SCONJ taxlaw-2809 32 12 srs srs PROPN taxlaw-2809 32 13 that that PRON taxlaw-2809 32 14 is be AUX taxlaw-2809 32 15 prescribed prescribe VERB taxlaw-2809 32 16 to to PART taxlaw-2809 32 17 treat treat VERB taxlaw-2809 32 18 gid gid PROPN taxlaw-2809 32 19 is be AUX taxlaw-2809 32 20 not not PART taxlaw-2809 32 21 cosmetic cosmetic ADJ taxlaw-2809 32 22 surgery surgery NOUN taxlaw-2809 32 23 . . PUNCT taxlaw-2809 33 1 this this DET taxlaw-2809 33 2 interpretation interpretation NOUN taxlaw-2809 33 3 of of ADP taxlaw-2809 33 4 § § PROPN taxlaw-2809 33 5 213 213 NUM taxlaw-2809 33 6 is be AUX taxlaw-2809 33 7 grounded ground VERB taxlaw-2809 33 8 both both CCONJ taxlaw-2809 33 9 in in ADP taxlaw-2809 33 10 the the DET taxlaw-2809 33 11 statutory statutory ADJ taxlaw-2809 33 12 language language NOUN taxlaw-2809 33 13 and and CCONJ taxlaw-2809 33 14 in in ADP taxlaw-2809 33 15 the the DET taxlaw-2809 33 16 policy policy NOUN taxlaw-2809 33 17 guidelines guideline NOUN taxlaw-2809 33 18 established establish VERB taxlaw-2809 33 19 in in ADP taxlaw-2809 33 20 part part PROPN taxlaw-2809 33 21 ii ii PROPN taxlaw-2809 33 22 . . PUNCT taxlaw-2809 33 23 ii ii PROPN taxlaw-2809 33 24 . . PUNCT taxlaw-2809 34 1 the the DET taxlaw-2809 34 2 tax tax NOUN taxlaw-2809 34 3 policy policy NOUN taxlaw-2809 34 4 debate debate NOUN taxlaw-2809 34 5 about about ADP taxlaw-2809 34 6 the the DET taxlaw-2809 34 7 medical medical ADJ taxlaw-2809 34 8 expense expense NOUN taxlaw-2809 34 9 deduction deduction NOUN taxlaw-2809 34 10 a. a. NOUN taxlaw-2809 34 11 tax tax NOUN taxlaw-2809 34 12 expenditures expenditure NOUN taxlaw-2809 34 13 the the DET taxlaw-2809 34 14 academic academic ADJ taxlaw-2809 34 15 debate debate NOUN taxlaw-2809 34 16 about about ADP taxlaw-2809 34 17 the the DET taxlaw-2809 34 18 medical medical ADJ taxlaw-2809 34 19 expense expense NOUN taxlaw-2809 34 20 deduction deduction NOUN taxlaw-2809 34 21 has have AUX taxlaw-2809 34 22 traditionally traditionally ADV taxlaw-2809 34 23 been be AUX taxlaw-2809 34 24 over over ADP taxlaw-2809 34 25 whether whether SCONJ taxlaw-2809 34 26 the the DET taxlaw-2809 34 27 deduction deduction NOUN taxlaw-2809 34 28 is be AUX taxlaw-2809 34 29 a a DET taxlaw-2809 34 30 tax tax NOUN taxlaw-2809 34 31 expenditure expenditure NOUN taxlaw-2809 34 32 . . PUNCT taxlaw-2809 35 1 an an DET taxlaw-2809 35 2 ideal ideal ADJ taxlaw-2809 35 3 income income NOUN taxlaw-2809 35 4 tax tax NOUN taxlaw-2809 35 5 has have AUX taxlaw-2809 35 6 been be AUX taxlaw-2809 35 7 described describe VERB taxlaw-2809 35 8 as as ADP taxlaw-2809 35 9 one one NUM taxlaw-2809 35 10 in in ADP taxlaw-2809 35 11 which which PRON taxlaw-2809 35 12 all all DET taxlaw-2809 35 13 personal personal ADJ taxlaw-2809 35 14 income income NOUN taxlaw-2809 35 15 is be AUX taxlaw-2809 35 16 taxed tax VERB taxlaw-2809 35 17 uniformly uniformly ADV taxlaw-2809 35 18 and and CCONJ taxlaw-2809 35 19 comprehensively.4 comprehensively.4 VERB taxlaw-2809 35 20 the the DET taxlaw-2809 35 21 tax tax NOUN taxlaw-2809 35 22 expenditure expenditure NOUN taxlaw-2809 35 23 concept concept NOUN taxlaw-2809 35 24 is be AUX taxlaw-2809 35 25 generally generally ADV taxlaw-2809 35 26 attributed attribute VERB taxlaw-2809 35 27 to to ADP taxlaw-2809 35 28 professor professor NOUN taxlaw-2809 35 29 stanley stanley PROPN taxlaw-2809 35 30 surrey.5 surrey.5 PROPN taxlaw-2809 35 31 in in ADP taxlaw-2809 35 32 his his PRON taxlaw-2809 35 33 book book NOUN taxlaw-2809 35 34 written write VERB taxlaw-2809 35 35 with with ADP taxlaw-2809 35 36 professor professor NOUN taxlaw-2809 35 37 paul paul PROPN taxlaw-2809 35 38 mcdaniel mcdaniel PROPN taxlaw-2809 35 39 , , PUNCT taxlaw-2809 35 40 surrey surrey PROPN taxlaw-2809 35 41 argued argue VERB taxlaw-2809 35 42 that that SCONJ taxlaw-2809 35 43 a a DET taxlaw-2809 35 44 number number NOUN taxlaw-2809 35 45 of of ADP taxlaw-2809 35 46 tax tax NOUN taxlaw-2809 35 47 code code NOUN taxlaw-2809 35 48 provisions provision NOUN taxlaw-2809 35 49 are be AUX taxlaw-2809 35 50 departures departure NOUN taxlaw-2809 35 51 from from ADP taxlaw-2809 35 52 an an DET taxlaw-2809 35 53 ideal ideal ADJ taxlaw-2809 35 54 income income NOUN taxlaw-2809 35 55 tax tax NOUN taxlaw-2809 35 56 and and CCONJ taxlaw-2809 35 57 instead instead ADV taxlaw-2809 35 58 consist consist VERB taxlaw-2809 35 59 of of ADP taxlaw-2809 35 60 special special ADJ taxlaw-2809 35 61 preferences preference NOUN taxlaw-2809 35 62 for for ADP taxlaw-2809 35 63 certain certain ADJ taxlaw-2809 35 64 taxpayers taxpayer NOUN taxlaw-2809 35 65 or or CCONJ taxlaw-2809 35 66 activities.6 activities.6 PROPN taxlaw-2809 35 67 according accord VERB taxlaw-2809 35 68 to to ADP taxlaw-2809 35 69 surrey surrey PROPN taxlaw-2809 35 70 and and CCONJ taxlaw-2809 35 71 mcdaniel mcdaniel PROPN taxlaw-2809 35 72 , , PUNCT taxlaw-2809 35 73 these these DET taxlaw-2809 35 74 1 1 NUM taxlaw-2809 35 75 134 134 NUM taxlaw-2809 35 76 t.c t.c PROPN taxlaw-2809 35 77 . . PROPN taxlaw-2809 35 78 34 34 NUM taxlaw-2809 35 79 ( ( PUNCT taxlaw-2809 35 80 2010 2010 NUM taxlaw-2809 35 81 ) ) PUNCT taxlaw-2809 35 82 , , PUNCT taxlaw-2809 35 83 acq acq PROPN taxlaw-2809 35 84 . . PROPN taxlaw-2809 35 85 2011 2011 NUM taxlaw-2809 35 86 - - SYM taxlaw-2809 35 87 47 47 NUM taxlaw-2809 35 88 i.r.b i.r.b NOUN taxlaw-2809 35 89 . . PUNCT taxlaw-2809 36 1 2 2 NUM taxlaw-2809 36 2 . . SYM taxlaw-2809 36 3 2 2 NUM taxlaw-2809 36 4 i.r.c i.r.c NOUN taxlaw-2809 36 5 . . PUNCT taxlaw-2809 37 1 § § PROPN taxlaw-2809 37 2 § § PROPN taxlaw-2809 37 3 213(a 213(a PROPN taxlaw-2809 37 4 ) ) PUNCT taxlaw-2809 37 5 ( ( PUNCT taxlaw-2809 37 6 west west NOUN taxlaw-2809 37 7 supp supp PROPN taxlaw-2809 37 8 . . PUNCT taxlaw-2809 38 1 2010 2010 NUM taxlaw-2809 38 2 ) ) PUNCT taxlaw-2809 38 3 , , PUNCT taxlaw-2809 38 4 i.r.c i.r.c NOUN taxlaw-2809 38 5 . . PUNCT taxlaw-2809 39 1 56(b)(1)(b 56(b)(1)(b NUM taxlaw-2809 39 2 ) ) PUNCT taxlaw-2809 39 3 ( ( PUNCT taxlaw-2809 39 4 west west NOUN taxlaw-2809 39 5 supp supp PROPN taxlaw-2809 39 6 . . PUNCT taxlaw-2809 40 1 2010 2010 NUM taxlaw-2809 40 2 ) ) PUNCT taxlaw-2809 40 3 . . PUNCT taxlaw-2809 41 1 3 3 NUM taxlaw-2809 41 2 see see VERB taxlaw-2809 41 3 infra infra NOUN taxlaw-2809 41 4 part part NOUN taxlaw-2809 41 5 iii.b.2 iii.b.2 PROPN taxlaw-2809 41 6 . . PUNCT taxlaw-2809 41 7 4 4 NUM taxlaw-2809 41 8 see see VERB taxlaw-2809 41 9 william william PROPN taxlaw-2809 41 10 d. d. PROPN taxlaw-2809 41 11 andrews andrews PROPN taxlaw-2809 41 12 , , PUNCT taxlaw-2809 41 13 personal personal ADJ taxlaw-2809 41 14 deductions deduction NOUN taxlaw-2809 41 15 in in ADP taxlaw-2809 41 16 an an DET taxlaw-2809 41 17 ideal ideal ADJ taxlaw-2809 41 18 income income NOUN taxlaw-2809 41 19 tax tax NOUN taxlaw-2809 41 20 , , PUNCT taxlaw-2809 41 21 86 86 NUM taxlaw-2809 41 22 harv harv NOUN taxlaw-2809 41 23 . . PUNCT taxlaw-2809 42 1 l. l. PROPN taxlaw-2809 42 2 rev rev PROPN taxlaw-2809 42 3 . . PROPN taxlaw-2809 42 4 309 309 NUM taxlaw-2809 42 5 , , PUNCT taxlaw-2809 42 6 317 317 NUM taxlaw-2809 42 7 ( ( PUNCT taxlaw-2809 42 8 1972 1972 NUM taxlaw-2809 42 9 ) ) PUNCT taxlaw-2809 42 10 . . PUNCT taxlaw-2809 43 1 5 5 NUM taxlaw-2809 43 2 see see VERB taxlaw-2809 43 3 stanley stanley PROPN taxlaw-2809 43 4 s. s. PROPN taxlaw-2809 43 5 surrey surrey PROPN taxlaw-2809 43 6 & & CCONJ taxlaw-2809 43 7 paul paul PROPN taxlaw-2809 43 8 r. r. PROPN taxlaw-2809 43 9 mcdaniel mcdaniel PROPN taxlaw-2809 43 10 , , PUNCT taxlaw-2809 43 11 tax tax NOUN taxlaw-2809 43 12 expenditures expenditure NOUN taxlaw-2809 43 13 ( ( PUNCT taxlaw-2809 43 14 1985 1985 NUM taxlaw-2809 43 15 ) ) PUNCT taxlaw-2809 43 16 . . PUNCT taxlaw-2809 44 1 6id 6id PROPN taxlaw-2809 44 2 . . PUNCT taxlaw-2809 45 1 at at ADP taxlaw-2809 45 2 3 3 NUM taxlaw-2809 45 3 ( ( PUNCT taxlaw-2809 45 4 “ " PUNCT taxlaw-2809 45 5 the the DET taxlaw-2809 45 6 tax tax NOUN taxlaw-2809 45 7 expenditure expenditure NOUN taxlaw-2809 45 8 concept concept NOUN taxlaw-2809 45 9 posits posit NOUN taxlaw-2809 45 10 that that SCONJ taxlaw-2809 45 11 an an DET taxlaw-2809 45 12 income income NOUN taxlaw-2809 45 13 tax tax NOUN taxlaw-2809 45 14 is be AUX taxlaw-2809 45 15 composed compose VERB taxlaw-2809 45 16 of of ADP taxlaw-2809 45 17 two two NUM taxlaw-2809 45 18 distinct distinct ADJ taxlaw-2809 45 19 elements element NOUN taxlaw-2809 45 20 . . PUNCT taxlaw-2809 46 1 the the DET taxlaw-2809 46 2 first first ADJ taxlaw-2809 46 3 element element NOUN taxlaw-2809 46 4 consists consist VERB taxlaw-2809 46 5 of of ADP taxlaw-2809 46 6 structural structural ADJ taxlaw-2809 46 7 provisions provision NOUN taxlaw-2809 46 8 necessary necessary ADJ taxlaw-2809 46 9 to to PART taxlaw-2809 46 10 implement implement VERB taxlaw-2809 46 11 a a DET taxlaw-2809 46 12 normal normal ADJ taxlaw-2809 46 13 income income NOUN taxlaw-2809 46 14 tax tax NOUN taxlaw-2809 46 15 . . PUNCT taxlaw-2809 46 16 . . PUNCT taxlaw-2809 46 17 . . PUNCT taxlaw-2809 46 18 . . PUNCT taxlaw-2809 47 1 the the DET taxlaw-2809 47 2 second second ADJ taxlaw-2809 47 3 element element NOUN taxlaw-2809 47 4 consists consist VERB taxlaw-2809 47 5 of of ADP taxlaw-2809 47 6 the the DET taxlaw-2809 47 7 special special ADJ taxlaw-2809 47 8 preferences preference NOUN taxlaw-2809 47 9 found find VERB taxlaw-2809 47 10 in in ADP taxlaw-2809 47 11 every every DET taxlaw-2809 47 12 income income NOUN taxlaw-2809 47 13 tax tax NOUN taxlaw-2809 47 14 . . PUNCT taxlaw-2809 48 1 these these DET taxlaw-2809 48 2 provisions provision NOUN taxlaw-2809 48 3 , , PUNCT taxlaw-2809 48 4 often often ADV taxlaw-2809 48 5 2011 2011 NUM taxlaw-2809 48 6 ] ] PUNCT taxlaw-2809 48 7 deducting deduct VERB taxlaw-2809 48 8 the the DET taxlaw-2809 48 9 cost cost NOUN taxlaw-2809 48 10 of of ADP taxlaw-2809 48 11 sex sex NOUN taxlaw-2809 48 12 reassignment reassignment NOUN taxlaw-2809 48 13 surgery surgery NOUN taxlaw-2809 48 14 89 89 NUM taxlaw-2809 48 15 “ " PUNCT taxlaw-2809 48 16 nonneutral nonneutral ADJ taxlaw-2809 48 17 ” " PUNCT taxlaw-2809 48 18 provisions provision NOUN taxlaw-2809 48 19 are be AUX taxlaw-2809 48 20 suspect suspect ADJ taxlaw-2809 48 21 alternatives alternative NOUN taxlaw-2809 48 22 to to ADP taxlaw-2809 48 23 direct direct ADJ taxlaw-2809 48 24 grants grant NOUN taxlaw-2809 48 25 or or CCONJ taxlaw-2809 48 26 other other ADJ taxlaw-2809 48 27 government government NOUN taxlaw-2809 48 28 assistance assistance NOUN taxlaw-2809 48 29 programs program NOUN taxlaw-2809 48 30 . . PUNCT taxlaw-2809 49 1 7 7 NUM taxlaw-2809 49 2 surrey surrey NOUN taxlaw-2809 49 3 and and CCONJ taxlaw-2809 49 4 mcdaniel mcdaniel PROPN taxlaw-2809 49 5 identified identify VERB taxlaw-2809 49 6 two two NUM taxlaw-2809 49 7 major major ADJ taxlaw-2809 49 8 flaws flaw NOUN taxlaw-2809 49 9 of of ADP taxlaw-2809 49 10 tax tax NOUN taxlaw-2809 49 11 expenditures.8 expenditures.8 PROPN taxlaw-2809 49 12 first first ADV taxlaw-2809 49 13 , , PUNCT taxlaw-2809 49 14 tax tax NOUN taxlaw-2809 49 15 expenditures expenditure NOUN taxlaw-2809 49 16 are be AUX taxlaw-2809 49 17 inequitable inequitable ADJ taxlaw-2809 49 18 because because SCONJ taxlaw-2809 49 19 they they PRON taxlaw-2809 49 20 are be AUX taxlaw-2809 49 21 upside upside ADV taxlaw-2809 49 22 - - PUNCT taxlaw-2809 49 23 down down NOUN taxlaw-2809 49 24 subsidies.9 subsidies.9 PROPN taxlaw-2809 49 25 the the DET taxlaw-2809 49 26 tax tax NOUN taxlaw-2809 49 27 code code NOUN taxlaw-2809 49 28 ’s ’s PART taxlaw-2809 49 29 progressive progressive ADJ taxlaw-2809 49 30 rate rate NOUN taxlaw-2809 49 31 structure structure NOUN taxlaw-2809 49 32 means mean VERB taxlaw-2809 49 33 that that SCONJ taxlaw-2809 49 34 tax tax NOUN taxlaw-2809 49 35 expenditures expenditure NOUN taxlaw-2809 49 36 in in ADP taxlaw-2809 49 37 the the DET taxlaw-2809 49 38 form form NOUN taxlaw-2809 49 39 of of ADP taxlaw-2809 49 40 exclusions exclusion NOUN taxlaw-2809 49 41 or or CCONJ taxlaw-2809 49 42 deductions deduction NOUN taxlaw-2809 49 43 benefit benefit VERB taxlaw-2809 49 44 high high ADJ taxlaw-2809 49 45 - - PUNCT taxlaw-2809 49 46 income income NOUN taxlaw-2809 49 47 taxpayers taxpayer NOUN taxlaw-2809 49 48 more more ADJ taxlaw-2809 49 49 than than ADP taxlaw-2809 49 50 low low ADJ taxlaw-2809 49 51 - - PUNCT taxlaw-2809 49 52 income income NOUN taxlaw-2809 49 53 taxpayers taxpayer NOUN taxlaw-2809 49 54 and and CCONJ taxlaw-2809 49 55 provide provide VERB taxlaw-2809 49 56 no no DET taxlaw-2809 49 57 benefit benefit NOUN taxlaw-2809 49 58 at at ADV taxlaw-2809 49 59 all all ADV taxlaw-2809 49 60 to to ADP taxlaw-2809 49 61 persons person NOUN taxlaw-2809 49 62 with with ADP taxlaw-2809 49 63 no no DET taxlaw-2809 49 64 tax tax NOUN taxlaw-2809 49 65 liability.10 liability.10 NOUN taxlaw-2809 49 66 tax tax NOUN taxlaw-2809 49 67 expenditure expenditure NOUN taxlaw-2809 49 68 deductions deduction NOUN taxlaw-2809 49 69 are be AUX taxlaw-2809 49 70 also also ADV taxlaw-2809 49 71 not not PART taxlaw-2809 49 72 progressive progressive ADJ taxlaw-2809 49 73 because because SCONJ taxlaw-2809 49 74 they they PRON taxlaw-2809 49 75 are be AUX taxlaw-2809 49 76 itemized itemize VERB taxlaw-2809 49 77 deductions deduction NOUN taxlaw-2809 49 78 and and CCONJ taxlaw-2809 49 79 thus thus ADV taxlaw-2809 49 80 not not PART taxlaw-2809 49 81 available available ADJ taxlaw-2809 49 82 to to ADP taxlaw-2809 49 83 taxpayers taxpayer NOUN taxlaw-2809 49 84 who who PRON taxlaw-2809 49 85 take take VERB taxlaw-2809 49 86 the the DET taxlaw-2809 49 87 standard standard ADJ taxlaw-2809 49 88 deduction.11 deduction.11 NOUN taxlaw-2809 49 89 second second ADJ taxlaw-2809 49 90 , , PUNCT taxlaw-2809 49 91 tax tax NOUN taxlaw-2809 49 92 expenditures expenditure NOUN taxlaw-2809 49 93 are be AUX taxlaw-2809 49 94 inefficient inefficient ADJ taxlaw-2809 49 95 means mean NOUN taxlaw-2809 49 96 of of ADP taxlaw-2809 49 97 achieving achieve VERB taxlaw-2809 49 98 their their PRON taxlaw-2809 49 99 purposes purpose NOUN taxlaw-2809 49 100 because because SCONJ taxlaw-2809 49 101 they they PRON taxlaw-2809 49 102 often often ADV taxlaw-2809 49 103 incentivize incentivize VERB taxlaw-2809 49 104 counterproductive counterproductive ADJ taxlaw-2809 49 105 distortions distortion NOUN taxlaw-2809 49 106 of of ADP taxlaw-2809 49 107 taxpayer taxpayer NOUN taxlaw-2809 49 108 behavior.12 behavior.12 NOUN taxlaw-2809 49 109 several several ADJ taxlaw-2809 49 110 government government NOUN taxlaw-2809 49 111 entities entity NOUN taxlaw-2809 49 112 promulgate promulgate VERB taxlaw-2809 49 113 tax tax NOUN taxlaw-2809 49 114 expenditure expenditure NOUN taxlaw-2809 49 115 budgets budget NOUN taxlaw-2809 49 116 , , PUNCT taxlaw-2809 49 117 which which PRON taxlaw-2809 49 118 characterize characterize VERB taxlaw-2809 49 119 certain certain ADJ taxlaw-2809 49 120 tax tax NOUN taxlaw-2809 49 121 code code NOUN taxlaw-2809 49 122 provisions provision NOUN taxlaw-2809 49 123 as as ADP taxlaw-2809 49 124 government government NOUN taxlaw-2809 49 125 expenditures expenditure NOUN taxlaw-2809 49 126 and and CCONJ taxlaw-2809 49 127 estimate estimate VERB taxlaw-2809 49 128 the the DET taxlaw-2809 49 129 lost lost ADJ taxlaw-2809 49 130 revenue revenue NOUN taxlaw-2809 49 131 due due ADP taxlaw-2809 49 132 to to ADP taxlaw-2809 49 133 these these DET taxlaw-2809 49 134 provisions.13 provisions.13 NOUN taxlaw-2809 49 135 the the DET taxlaw-2809 49 136 medical medical ADJ taxlaw-2809 49 137 expense expense NOUN taxlaw-2809 49 138 deduction deduction NOUN taxlaw-2809 49 139 , , PUNCT taxlaw-2809 49 140 among among ADP taxlaw-2809 49 141 other other ADJ taxlaw-2809 49 142 personal personal ADJ taxlaw-2809 49 143 deductions deduction NOUN taxlaw-2809 49 144 , , PUNCT taxlaw-2809 49 145 is be AUX taxlaw-2809 49 146 included include VERB taxlaw-2809 49 147 as as ADP taxlaw-2809 49 148 a a DET taxlaw-2809 49 149 tax tax NOUN taxlaw-2809 49 150 expenditure expenditure NOUN taxlaw-2809 49 151 in in ADP taxlaw-2809 49 152 these these DET taxlaw-2809 49 153 annual annual ADJ taxlaw-2809 49 154 budgets.14 budgets.14 NOUN taxlaw-2809 49 155 scholars scholar NOUN taxlaw-2809 49 156 are be AUX taxlaw-2809 49 157 divided divide VERB taxlaw-2809 49 158 on on ADP taxlaw-2809 49 159 whether whether SCONJ taxlaw-2809 49 160 the the DET taxlaw-2809 49 161 medical medical ADJ taxlaw-2809 49 162 expense expense NOUN taxlaw-2809 49 163 deduction deduction NOUN taxlaw-2809 49 164 is be AUX taxlaw-2809 49 165 appropriately appropriately ADV taxlaw-2809 49 166 characterized characterize VERB taxlaw-2809 49 167 as as ADP taxlaw-2809 49 168 a a DET taxlaw-2809 49 169 tax tax NOUN taxlaw-2809 49 170 expenditure expenditure NOUN taxlaw-2809 49 171 . . PUNCT taxlaw-2809 50 1 tax tax NOUN taxlaw-2809 50 2 expenditure expenditure NOUN taxlaw-2809 50 3 analysis analysis NOUN taxlaw-2809 50 4 urges urge VERB taxlaw-2809 50 5 that that SCONJ taxlaw-2809 50 6 tax tax NOUN taxlaw-2809 50 7 expenditure expenditure NOUN taxlaw-2809 50 8 deductions deduction NOUN taxlaw-2809 50 9 are be AUX taxlaw-2809 50 10 inefficient inefficient ADJ taxlaw-2809 50 11 and and CCONJ taxlaw-2809 50 12 inequitable inequitable ADJ taxlaw-2809 50 13 . . PUNCT taxlaw-2809 51 1 if if SCONJ taxlaw-2809 51 2 the the DET taxlaw-2809 51 3 medical medical ADJ taxlaw-2809 51 4 expense expense NOUN taxlaw-2809 51 5 deduction deduction NOUN taxlaw-2809 51 6 is be AUX taxlaw-2809 51 7 an an DET taxlaw-2809 51 8 expenditure expenditure NOUN taxlaw-2809 51 9 , , PUNCT taxlaw-2809 51 10 it it PRON taxlaw-2809 51 11 may may AUX taxlaw-2809 51 12 contravene contravene VERB taxlaw-2809 51 13 progressivity progressivity NOUN taxlaw-2809 51 14 and and CCONJ taxlaw-2809 51 15 be be AUX taxlaw-2809 51 16 a a DET taxlaw-2809 51 17 subsidy subsidy NOUN taxlaw-2809 51 18 to to ADP taxlaw-2809 51 19 wealthy wealthy ADJ taxlaw-2809 51 20 taxpayers.15 taxpayers.15 NOUN taxlaw-2809 51 21 this this DET taxlaw-2809 51 22 section section NOUN taxlaw-2809 51 23 will will AUX taxlaw-2809 51 24 examine examine VERB taxlaw-2809 51 25 the the DET taxlaw-2809 51 26 long long ADV taxlaw-2809 51 27 - - PUNCT taxlaw-2809 51 28 standing stand VERB taxlaw-2809 51 29 debate debate NOUN taxlaw-2809 51 30 on on ADP taxlaw-2809 51 31 this this DET taxlaw-2809 51 32 issue issue NOUN taxlaw-2809 51 33 . . PUNCT taxlaw-2809 52 1 b. b. PROPN taxlaw-2809 52 2 defense defense PROPN taxlaw-2809 52 3 of of ADP taxlaw-2809 52 4 the the DET taxlaw-2809 52 5 medical medical ADJ taxlaw-2809 52 6 expense expense NOUN taxlaw-2809 52 7 deduction deduction NOUN taxlaw-2809 52 8 defense defense NOUN taxlaw-2809 52 9 of of ADP taxlaw-2809 52 10 the the DET taxlaw-2809 52 11 medical medical ADJ taxlaw-2809 52 12 expense expense NOUN taxlaw-2809 52 13 deduction deduction NOUN taxlaw-2809 52 14 comes come VERB taxlaw-2809 52 15 in in ADP taxlaw-2809 52 16 different different ADJ taxlaw-2809 52 17 forms form NOUN taxlaw-2809 52 18 . . PUNCT taxlaw-2809 53 1 the the DET taxlaw-2809 53 2 seminal seminal ADJ taxlaw-2809 53 3 defense defense NOUN taxlaw-2809 53 4 is be AUX taxlaw-2809 53 5 the the DET taxlaw-2809 53 6 1972 1972 NUM taxlaw-2809 53 7 article article NOUN taxlaw-2809 53 8 written write VERB taxlaw-2809 53 9 by by ADP taxlaw-2809 53 10 professor professor PROPN taxlaw-2809 53 11 williams williams PROPN taxlaw-2809 53 12 andrews.16 andrews.16 PROPN taxlaw-2809 53 13 andrews andrews PROPN taxlaw-2809 53 14 begins begin VERB taxlaw-2809 53 15 his his PRON taxlaw-2809 53 16 analysis analysis NOUN taxlaw-2809 53 17 with with ADP taxlaw-2809 53 18 the the DET taxlaw-2809 53 19 classic classic ADJ taxlaw-2809 53 20 haig haig PROPN taxlaw-2809 53 21 - - PUNCT taxlaw-2809 53 22 simons simons PROPN taxlaw-2809 53 23 definition definition NOUN taxlaw-2809 53 24 of of ADP taxlaw-2809 53 25 income.17 income.17 PROPN taxlaw-2809 53 26 henry henry PROPN taxlaw-2809 53 27 simons simons PROPN taxlaw-2809 53 28 described describe VERB taxlaw-2809 53 29 called call VERB taxlaw-2809 53 30 tax tax NOUN taxlaw-2809 53 31 incentives incentive NOUN taxlaw-2809 53 32 or or CCONJ taxlaw-2809 53 33 tax tax NOUN taxlaw-2809 53 34 subsidies subsidy NOUN taxlaw-2809 53 35 , , PUNCT taxlaw-2809 53 36 are be AUX taxlaw-2809 53 37 departures departure NOUN taxlaw-2809 53 38 from from ADP taxlaw-2809 53 39 the the DET taxlaw-2809 53 40 normal normal ADJ taxlaw-2809 53 41 tax tax NOUN taxlaw-2809 53 42 structure structure NOUN taxlaw-2809 53 43 and and CCONJ taxlaw-2809 53 44 are be AUX taxlaw-2809 53 45 designed design VERB taxlaw-2809 53 46 to to PART taxlaw-2809 53 47 favor favor VERB taxlaw-2809 53 48 a a DET taxlaw-2809 53 49 particular particular ADJ taxlaw-2809 53 50 industry industry NOUN taxlaw-2809 53 51 , , PUNCT taxlaw-2809 53 52 activity activity NOUN taxlaw-2809 53 53 , , PUNCT taxlaw-2809 53 54 or or CCONJ taxlaw-2809 53 55 class class NOUN taxlaw-2809 53 56 of of ADP taxlaw-2809 53 57 persons person NOUN taxlaw-2809 53 58 . . PUNCT taxlaw-2809 53 59 ” " PUNCT taxlaw-2809 53 60 ) ) PUNCT taxlaw-2809 53 61 . . PUNCT taxlaw-2809 54 1 7 7 NUM taxlaw-2809 55 1 i i PRON taxlaw-2809 55 2 d. d. PROPN taxlaw-2809 55 3 but but CCONJ taxlaw-2809 55 4 cf cf INTJ taxlaw-2809 55 5 . . PUNCT taxlaw-2809 56 1 david david PROPN taxlaw-2809 56 2 a. a. PROPN taxlaw-2809 56 3 weisbach weisbach PROPN taxlaw-2809 56 4 & & CCONJ taxlaw-2809 56 5 jacob jacob PROPN taxlaw-2809 56 6 nussim nussim PROPN taxlaw-2809 56 7 , , PUNCT taxlaw-2809 56 8 the the DET taxlaw-2809 56 9 integration integration NOUN taxlaw-2809 56 10 of of ADP taxlaw-2809 56 11 tax tax NOUN taxlaw-2809 56 12 and and CCONJ taxlaw-2809 56 13 spending spending NOUN taxlaw-2809 56 14 programs program NOUN taxlaw-2809 56 15 , , PUNCT taxlaw-2809 56 16 113 113 NUM taxlaw-2809 56 17 yale yale PROPN taxlaw-2809 56 18 l.j l.j PROPN taxlaw-2809 56 19 . . PROPN taxlaw-2809 56 20 955 955 NUM taxlaw-2809 56 21 , , PUNCT taxlaw-2809 56 22 1026 1026 NUM taxlaw-2809 56 23 - - SYM taxlaw-2809 56 24 27 27 NUM taxlaw-2809 56 25 ( ( PUNCT taxlaw-2809 56 26 2004 2004 NUM taxlaw-2809 56 27 ) ) PUNCT taxlaw-2809 56 28 ( ( PUNCT taxlaw-2809 56 29 arguing argue VERB taxlaw-2809 56 30 that that SCONJ taxlaw-2809 56 31 tax tax NOUN taxlaw-2809 56 32 expenditures expenditure NOUN taxlaw-2809 56 33 are be AUX taxlaw-2809 56 34 legitimate legitimate ADJ taxlaw-2809 56 35 and and CCONJ taxlaw-2809 56 36 useful useful ADJ taxlaw-2809 56 37 substitutes substitute NOUN taxlaw-2809 56 38 for for ADP taxlaw-2809 56 39 direct direct ADJ taxlaw-2809 56 40 government government NOUN taxlaw-2809 56 41 grants grant NOUN taxlaw-2809 56 42 ) ) PUNCT taxlaw-2809 56 43 . . PUNCT taxlaw-2809 57 1 8 8 NUM taxlaw-2809 57 2 surrey surrey PROPN taxlaw-2809 57 3 & & CCONJ taxlaw-2809 57 4 mcdaniel mcdaniel PROPN taxlaw-2809 57 5 , , PUNCT taxlaw-2809 57 6 supra supra PROPN taxlaw-2809 57 7 note note PROPN taxlaw-2809 57 8 5 5 NUM taxlaw-2809 57 9 , , PUNCT taxlaw-2809 57 10 at at ADP taxlaw-2809 57 11 79 79 NUM taxlaw-2809 57 12 - - SYM taxlaw-2809 57 13 87 87 NUM taxlaw-2809 57 14 . . PUNCT taxlaw-2809 57 15 9 9 NUM taxlaw-2809 57 16 i i PRON taxlaw-2809 57 17 d. d. NOUN taxlaw-2809 57 18 at at ADP taxlaw-2809 57 19 79 79 NUM taxlaw-2809 57 20 - - SYM taxlaw-2809 57 21 82 82 NUM taxlaw-2809 57 22 . . PUNCT taxlaw-2809 57 23 10 10 NUM taxlaw-2809 58 1 i i PRON taxlaw-2809 58 2 d. d. PROPN taxlaw-2809 58 3 see see VERB taxlaw-2809 58 4 also also ADV taxlaw-2809 58 5 andrews andrews PROPN taxlaw-2809 58 6 , , PUNCT taxlaw-2809 58 7 supra supra PROPN taxlaw-2809 58 8 note note PROPN taxlaw-2809 58 9 4 4 NUM taxlaw-2809 58 10 , , PUNCT taxlaw-2809 58 11 at at ADP taxlaw-2809 58 12 310 310 NUM taxlaw-2809 58 13 - - SYM taxlaw-2809 58 14 11 11 NUM taxlaw-2809 58 15 ; ; PUNCT taxlaw-2809 58 16 jeffrey jeffrey PROPN taxlaw-2809 58 17 h. h. PROPN taxlaw-2809 58 18 kahn kahn PROPN taxlaw-2809 58 19 , , PUNCT taxlaw-2809 58 20 personal personal ADJ taxlaw-2809 58 21 deductions deduction NOUN taxlaw-2809 58 22 – – PUNCT taxlaw-2809 58 23 a a DET taxlaw-2809 58 24 tax tax NOUN taxlaw-2809 58 25 “ " PUNCT taxlaw-2809 58 26 ideal ideal ADJ taxlaw-2809 58 27 ” " PUNCT taxlaw-2809 58 28 or or CCONJ taxlaw-2809 58 29 just just ADV taxlaw-2809 58 30 another another DET taxlaw-2809 58 31 “ " PUNCT taxlaw-2809 58 32 deal deal NOUN taxlaw-2809 58 33 ” " PUNCT taxlaw-2809 58 34 ? ? PUNCT taxlaw-2809 58 35 , , PUNCT taxlaw-2809 58 36 2002 2002 NUM taxlaw-2809 58 37 l. l. PROPN taxlaw-2809 58 38 rev rev PROPN taxlaw-2809 58 39 . . PROPN taxlaw-2809 59 1 mich mich PROPN taxlaw-2809 59 2 . . PUNCT taxlaw-2809 59 3 st st PROPN taxlaw-2809 59 4 . . PROPN taxlaw-2809 59 5 u. u. PROPN taxlaw-2809 59 6 det det PROPN taxlaw-2809 59 7 . . PUNCT taxlaw-2809 60 1 c.l c.l PROPN taxlaw-2809 60 2 . . PROPN taxlaw-2809 60 3 1 1 NUM taxlaw-2809 60 4 , , PUNCT taxlaw-2809 60 5 4 4 NUM taxlaw-2809 60 6 ( ( PUNCT taxlaw-2809 60 7 2002 2002 NUM taxlaw-2809 60 8 ) ) PUNCT taxlaw-2809 60 9 . . PUNCT taxlaw-2809 61 1 11 11 NUM taxlaw-2809 61 2 see see VERB taxlaw-2809 61 3 surrey surrey PROPN taxlaw-2809 61 4 & & CCONJ taxlaw-2809 61 5 mcdaniel mcdaniel PROPN taxlaw-2809 61 6 , , PUNCT taxlaw-2809 61 7 supra supra PROPN taxlaw-2809 61 8 note note PROPN taxlaw-2809 61 9 5 5 NUM taxlaw-2809 61 10 , , PUNCT taxlaw-2809 61 11 at at ADP taxlaw-2809 61 12 79 79 NUM taxlaw-2809 61 13 - - SYM taxlaw-2809 61 14 82 82 NUM taxlaw-2809 61 15 ; ; PUNCT taxlaw-2809 61 16 thomas thomas PROPN taxlaw-2809 61 17 d. d. PROPN taxlaw-2809 61 18 griffith griffith PROPN taxlaw-2809 61 19 , , PUNCT taxlaw-2809 61 20 theories theory NOUN taxlaw-2809 61 21 of of ADP taxlaw-2809 61 22 personal personal ADJ taxlaw-2809 61 23 deductions deduction NOUN taxlaw-2809 61 24 in in ADP taxlaw-2809 61 25 the the DET taxlaw-2809 61 26 income income NOUN taxlaw-2809 61 27 tax tax NOUN taxlaw-2809 61 28 , , PUNCT taxlaw-2809 61 29 40 40 NUM taxlaw-2809 61 30 hastings hastings PROPN taxlaw-2809 61 31 l.j l.j PROPN taxlaw-2809 61 32 . . PROPN taxlaw-2809 61 33 343 343 NUM taxlaw-2809 61 34 , , PUNCT taxlaw-2809 61 35 352 352 NUM taxlaw-2809 61 36 - - SYM taxlaw-2809 61 37 53 53 NUM taxlaw-2809 61 38 ( ( PUNCT taxlaw-2809 61 39 1989 1989 NUM taxlaw-2809 61 40 ) ) PUNCT taxlaw-2809 61 41 . . PUNCT taxlaw-2809 62 1 but but CCONJ taxlaw-2809 62 2 see see VERB taxlaw-2809 62 3 griffith griffith PROPN taxlaw-2809 62 4 , , PUNCT taxlaw-2809 62 5 supra supra NOUN taxlaw-2809 62 6 at at ADP taxlaw-2809 62 7 355 355 NUM taxlaw-2809 62 8 - - SYM taxlaw-2809 62 9 60 60 NUM taxlaw-2809 62 10 ( ( PUNCT taxlaw-2809 62 11 arguing argue VERB taxlaw-2809 62 12 that that SCONJ taxlaw-2809 62 13 there there PRON taxlaw-2809 62 14 are be VERB taxlaw-2809 62 15 alternative alternative ADJ taxlaw-2809 62 16 ways way NOUN taxlaw-2809 62 17 to to PART taxlaw-2809 62 18 judge judge VERB taxlaw-2809 62 19 tax tax NOUN taxlaw-2809 62 20 progressivity progressivity NOUN taxlaw-2809 62 21 ) ) PUNCT taxlaw-2809 62 22 . . PUNCT taxlaw-2809 63 1 12 12 NUM taxlaw-2809 63 2 see see VERB taxlaw-2809 63 3 surrey surrey PROPN taxlaw-2809 63 4 & & CCONJ taxlaw-2809 63 5 mcdaniel mcdaniel PROPN taxlaw-2809 63 6 , , PUNCT taxlaw-2809 63 7 supra supra PROPN taxlaw-2809 63 8 note note PROPN taxlaw-2809 63 9 5 5 NUM taxlaw-2809 63 10 , , PUNCT taxlaw-2809 63 11 at at ADP taxlaw-2809 63 12 82 82 NUM taxlaw-2809 63 13 - - SYM taxlaw-2809 63 14 87 87 NUM taxlaw-2809 63 15 . . PUNCT taxlaw-2809 64 1 13 13 NUM taxlaw-2809 64 2 see see VERB taxlaw-2809 64 3 , , PUNCT taxlaw-2809 64 4 e.g. e.g. ADV taxlaw-2809 64 5 , , PUNCT taxlaw-2809 64 6 staff staff NOUN taxlaw-2809 64 7 of of ADP taxlaw-2809 64 8 joint joint ADJ taxlaw-2809 64 9 comm comm NOUN taxlaw-2809 64 10 . . PUNCT taxlaw-2809 65 1 on on ADP taxlaw-2809 65 2 tax’n tax’n NUM taxlaw-2809 65 3 , , PUNCT taxlaw-2809 65 4 111th 111th ADJ taxlaw-2809 65 5 cong cong NOUN taxlaw-2809 65 6 . . PUNCT taxlaw-2809 65 7 , , PUNCT taxlaw-2809 65 8 estimates estimate NOUN taxlaw-2809 65 9 of of ADP taxlaw-2809 65 10 federal federal ADJ taxlaw-2809 65 11 tax tax NOUN taxlaw-2809 65 12 expenditures expenditure NOUN taxlaw-2809 65 13 for for ADP taxlaw-2809 65 14 fiscal fiscal ADJ taxlaw-2809 65 15 years year NOUN taxlaw-2809 65 16 2009 2009 NUM taxlaw-2809 65 17 - - SYM taxlaw-2809 65 18 2013 2013 NUM taxlaw-2809 65 19 ( ( PUNCT taxlaw-2809 65 20 joint joint ADJ taxlaw-2809 65 21 comm comm NOUN taxlaw-2809 65 22 . . PUNCT taxlaw-2809 66 1 print print NOUN taxlaw-2809 66 2 2010 2010 NUM taxlaw-2809 66 3 ) ) PUNCT taxlaw-2809 66 4 , , PUNCT taxlaw-2809 66 5 available available ADJ taxlaw-2809 66 6 at at ADP taxlaw-2809 66 7 http://www.access.gpo.gov/congress/joint/hjoint01cp111.html http://www.access.gpo.gov/congress/joint/hjoint01cp111.html PROPN taxlaw-2809 66 8 ; ; PUNCT taxlaw-2809 66 9 office office NOUN taxlaw-2809 66 10 of of ADP taxlaw-2809 66 11 mgmt mgmt PROPN taxlaw-2809 66 12 . . PROPN taxlaw-2809 66 13 & & CCONJ taxlaw-2809 66 14 budget budget PROPN taxlaw-2809 66 15 , , PUNCT taxlaw-2809 66 16 fiscal fiscal ADJ taxlaw-2809 66 17 year year NOUN taxlaw-2809 66 18 2012 2012 NUM taxlaw-2809 66 19 , , PUNCT taxlaw-2809 66 20 analytical analytical ADJ taxlaw-2809 66 21 perspectives perspective NOUN taxlaw-2809 66 22 , , PUNCT taxlaw-2809 66 23 budget budget NOUN taxlaw-2809 66 24 of of ADP taxlaw-2809 66 25 the the DET taxlaw-2809 66 26 united united PROPN taxlaw-2809 66 27 states states PROPN taxlaw-2809 66 28 government government NOUN taxlaw-2809 66 29 239 239 NUM taxlaw-2809 66 30 - - SYM taxlaw-2809 66 31 56 56 NUM taxlaw-2809 66 32 ( ( PUNCT taxlaw-2809 66 33 2011 2011 NUM taxlaw-2809 66 34 ) ) PUNCT taxlaw-2809 66 35 , , PUNCT taxlaw-2809 66 36 available available ADJ taxlaw-2809 66 37 at at ADP taxlaw-2809 66 38 http://www.whitehouse.gov/omb/budget/analytical_perspectives http://www.whitehouse.gov/omb/budget/analytical_perspective NOUN taxlaw-2809 66 39 . . PUNCT taxlaw-2809 67 1 14 14 NUM taxlaw-2809 67 2 staff staff NOUN taxlaw-2809 67 3 of of ADP taxlaw-2809 67 4 j. j. PROPN taxlaw-2809 67 5 comm comm PROPN taxlaw-2809 67 6 . . PUNCT taxlaw-2809 68 1 on on ADP taxlaw-2809 68 2 tax’n tax’n NUM taxlaw-2809 68 3 , , PUNCT taxlaw-2809 68 4 supra supra PROPN taxlaw-2809 68 5 note note NOUN taxlaw-2809 68 6 13 13 NUM taxlaw-2809 68 7 , , PUNCT taxlaw-2809 68 8 at at ADP taxlaw-2809 68 9 42 42 NUM taxlaw-2809 68 10 ; ; PUNCT taxlaw-2809 68 11 office office NOUN taxlaw-2809 68 12 of of ADP taxlaw-2809 68 13 mgmt mgmt PROPN taxlaw-2809 68 14 . . PROPN taxlaw-2809 68 15 & & CCONJ taxlaw-2809 68 16 budget budget PROPN taxlaw-2809 68 17 , , PUNCT taxlaw-2809 68 18 supra supra PROPN taxlaw-2809 68 19 note note NOUN taxlaw-2809 68 20 13 13 NUM taxlaw-2809 68 21 , , PUNCT taxlaw-2809 68 22 at at ADP taxlaw-2809 68 23 243 243 NUM taxlaw-2809 68 24 . . NOUN taxlaw-2809 68 25 15 15 NUM taxlaw-2809 68 26 see see VERB taxlaw-2809 68 27 generally generally ADV taxlaw-2809 68 28 kahn kahn PROPN taxlaw-2809 68 29 , , PUNCT taxlaw-2809 68 30 supra supra PROPN taxlaw-2809 68 31 note note PROPN taxlaw-2809 68 32 10 10 NUM taxlaw-2809 68 33 , , PUNCT taxlaw-2809 68 34 at at ADP taxlaw-2809 68 35 3 3 NUM taxlaw-2809 68 36 - - SYM taxlaw-2809 68 37 4 4 NUM taxlaw-2809 68 38 ( ( PUNCT taxlaw-2809 68 39 “ " PUNCT taxlaw-2809 68 40 critics critic NOUN taxlaw-2809 68 41 of of ADP taxlaw-2809 68 42 personal personal ADJ taxlaw-2809 68 43 deductions deduction NOUN taxlaw-2809 68 44 contend contend VERB taxlaw-2809 68 45 that that SCONJ taxlaw-2809 68 46 the the DET taxlaw-2809 68 47 deductions deduction NOUN taxlaw-2809 68 48 do do AUX taxlaw-2809 68 49 not not PART taxlaw-2809 68 50 implement implement VERB taxlaw-2809 68 51 the the DET taxlaw-2809 68 52 goals goal NOUN taxlaw-2809 68 53 and and CCONJ taxlaw-2809 68 54 purposes purpose NOUN taxlaw-2809 68 55 of of ADP taxlaw-2809 68 56 a a DET taxlaw-2809 68 57 progressive progressive ADJ taxlaw-2809 68 58 income income NOUN taxlaw-2809 68 59 tax tax NOUN taxlaw-2809 68 60 system system NOUN taxlaw-2809 68 61 , , PUNCT taxlaw-2809 68 62 but but CCONJ taxlaw-2809 68 63 rather rather ADV taxlaw-2809 68 64 are be AUX taxlaw-2809 68 65 employed employ VERB taxlaw-2809 68 66 as as ADP taxlaw-2809 68 67 a a DET taxlaw-2809 68 68 device device NOUN taxlaw-2809 68 69 to to PART taxlaw-2809 68 70 subsidize subsidize VERB taxlaw-2809 68 71 taxpayers taxpayer NOUN taxlaw-2809 68 72 for for ADP taxlaw-2809 68 73 programmatic programmatic ADJ taxlaw-2809 68 74 purposes purpose NOUN taxlaw-2809 68 75 . . PUNCT taxlaw-2809 69 1 the the DET taxlaw-2809 69 2 critics critic NOUN taxlaw-2809 69 3 maintain maintain VERB taxlaw-2809 69 4 that that SCONJ taxlaw-2809 69 5 , , PUNCT taxlaw-2809 69 6 as as ADP taxlaw-2809 69 7 a a DET taxlaw-2809 69 8 result result NOUN taxlaw-2809 69 9 , , PUNCT taxlaw-2809 69 10 these these DET taxlaw-2809 69 11 deductions deduction NOUN taxlaw-2809 69 12 will will AUX taxlaw-2809 69 13 erode erode VERB taxlaw-2809 69 14 the the DET taxlaw-2809 69 15 tax tax NOUN taxlaw-2809 69 16 base base NOUN taxlaw-2809 69 17 , , PUNCT taxlaw-2809 69 18 reduce reduce VERB taxlaw-2809 69 19 progressivity progressivity NOUN taxlaw-2809 69 20 , , PUNCT taxlaw-2809 69 21 and and CCONJ taxlaw-2809 69 22 contravene contravene VERB taxlaw-2809 69 23 the the DET taxlaw-2809 69 24 principles principle NOUN taxlaw-2809 69 25 of of ADP taxlaw-2809 69 26 horizontal horizontal ADJ taxlaw-2809 69 27 and and CCONJ taxlaw-2809 69 28 vertical vertical ADJ taxlaw-2809 69 29 equity equity NOUN taxlaw-2809 69 30 . . PUNCT taxlaw-2809 69 31 ” " PUNCT taxlaw-2809 70 1 ( ( PUNCT taxlaw-2809 70 2 citations citation NOUN taxlaw-2809 70 3 omitted omit VERB taxlaw-2809 70 4 ) ) PUNCT taxlaw-2809 70 5 ) ) PUNCT taxlaw-2809 70 6 . . PUNCT taxlaw-2809 71 1 16 16 NUM taxlaw-2809 71 2 andrews andrews PROPN taxlaw-2809 71 3 , , PUNCT taxlaw-2809 71 4 supra supra PROPN taxlaw-2809 71 5 note note NOUN taxlaw-2809 71 6 4 4 NUM taxlaw-2809 71 7 . . SYM taxlaw-2809 71 8 17 17 NUM taxlaw-2809 72 1 i i PRON taxlaw-2809 72 2 d. d. PROPN taxlaw-2809 72 3 at at ADP taxlaw-2809 72 4 320 320 NUM taxlaw-2809 72 5 - - SYM taxlaw-2809 72 6 25 25 NUM taxlaw-2809 72 7 . . PUNCT taxlaw-2809 73 1 simons simon NOUN taxlaw-2809 73 2 viewed view VERB taxlaw-2809 73 3 his his PRON taxlaw-2809 73 4 definition definition NOUN taxlaw-2809 73 5 as as ADP taxlaw-2809 73 6 a a DET taxlaw-2809 73 7 refinement refinement NOUN taxlaw-2809 73 8 of of ADP taxlaw-2809 73 9 robert robert PROPN taxlaw-2809 73 10 haig haig PROPN taxlaw-2809 73 11 ’s ’s PART taxlaw-2809 73 12 . . PUNCT taxlaw-2809 74 1 haig haig PROPN taxlaw-2809 74 2 ’s ’s PART taxlaw-2809 74 3 definition definition NOUN taxlaw-2809 74 4 was be AUX taxlaw-2809 74 5 " " PUNCT taxlaw-2809 74 6 the the DET taxlaw-2809 74 7 money money NOUN taxlaw-2809 74 8 value value NOUN taxlaw-2809 74 9 of of ADP taxlaw-2809 74 10 the the DET taxlaw-2809 74 11 net net ADJ taxlaw-2809 74 12 accretion accretion NOUN taxlaw-2809 74 13 to to ADP taxlaw-2809 74 14 one one PRON taxlaw-2809 74 15 's 's PART taxlaw-2809 74 16 economic economic ADJ taxlaw-2809 74 17 power power NOUN taxlaw-2809 74 18 between between ADP taxlaw-2809 74 19 two two NUM taxlaw-2809 74 20 points point NOUN taxlaw-2809 74 21 of of ADP taxlaw-2809 74 22 time time NOUN taxlaw-2809 74 23 . . PUNCT taxlaw-2809 74 24 ” " PUNCT taxlaw-2809 75 1 robert robert PROPN taxlaw-2809 75 2 m. m. PROPN taxlaw-2809 75 3 haig haig PROPN taxlaw-2809 75 4 et et PROPN taxlaw-2809 75 5 al al PROPN taxlaw-2809 75 6 . . PROPN taxlaw-2809 75 7 , , PUNCT taxlaw-2809 75 8 the the DET taxlaw-2809 75 9 federal federal ADJ taxlaw-2809 75 10 income income NOUN taxlaw-2809 75 11 tax tax NOUN taxlaw-2809 75 12 7 7 NUM taxlaw-2809 75 13 ( ( PUNCT taxlaw-2809 75 14 robert robert PROPN taxlaw-2809 75 15 m. m. PROPN taxlaw-2809 75 16 haig haig PROPN taxlaw-2809 75 17 ed ed PROPN taxlaw-2809 75 18 . . PROPN taxlaw-2809 75 19 , , PUNCT taxlaw-2809 75 20 1921 1921 NUM taxlaw-2809 75 21 ) ) PUNCT taxlaw-2809 75 22 ( ( PUNCT taxlaw-2809 75 23 emphasis emphasis NOUN taxlaw-2809 75 24 in in ADP taxlaw-2809 75 25 original original ADJ taxlaw-2809 75 26 ) ) PUNCT taxlaw-2809 75 27 . . PUNCT taxlaw-2809 76 1 90 90 NUM taxlaw-2809 76 2 columbia columbia PROPN taxlaw-2809 76 3 journal journal PROPN taxlaw-2809 76 4 of of ADP taxlaw-2809 76 5 tax tax NOUN taxlaw-2809 76 6 law law NOUN taxlaw-2809 77 1 [ [ X taxlaw-2809 77 2 vol.3:86 vol.3:86 ADJ taxlaw-2809 77 3 personal personal ADJ taxlaw-2809 77 4 income income NOUN taxlaw-2809 77 5 as as ADP taxlaw-2809 77 6 the the DET taxlaw-2809 77 7 algebraic algebraic ADJ taxlaw-2809 77 8 sum sum NOUN taxlaw-2809 77 9 of of ADP taxlaw-2809 77 10 the the DET taxlaw-2809 77 11 market market NOUN taxlaw-2809 77 12 value value NOUN taxlaw-2809 77 13 of of ADP taxlaw-2809 77 14 rights right NOUN taxlaw-2809 77 15 exercised exercise VERB taxlaw-2809 77 16 in in ADP taxlaw-2809 77 17 consumption consumption NOUN taxlaw-2809 77 18 and and CCONJ taxlaw-2809 77 19 the the DET taxlaw-2809 77 20 accumulation accumulation NOUN taxlaw-2809 77 21 of of ADP taxlaw-2809 77 22 net net ADJ taxlaw-2809 77 23 worth.18 worth.18 PROPN taxlaw-2809 77 24 according accord VERB taxlaw-2809 77 25 to to ADP taxlaw-2809 77 26 andrews andrews PROPN taxlaw-2809 77 27 , , PUNCT taxlaw-2809 77 28 simons simon NOUN taxlaw-2809 77 29 ’ ' PUNCT taxlaw-2809 77 30 description description NOUN taxlaw-2809 77 31 of of ADP taxlaw-2809 77 32 income income NOUN taxlaw-2809 77 33 is be AUX taxlaw-2809 77 34 best well ADV taxlaw-2809 77 35 understood understand VERB taxlaw-2809 77 36 not not PART taxlaw-2809 77 37 as as ADP taxlaw-2809 77 38 a a DET taxlaw-2809 77 39 final final ADJ taxlaw-2809 77 40 definition definition NOUN taxlaw-2809 77 41 , , PUNCT taxlaw-2809 77 42 but but CCONJ taxlaw-2809 77 43 rather rather ADV taxlaw-2809 77 44 as as ADP taxlaw-2809 77 45 an an DET taxlaw-2809 77 46 attempt attempt NOUN taxlaw-2809 77 47 to to PART taxlaw-2809 77 48 delineate delineate VERB taxlaw-2809 77 49 a a DET taxlaw-2809 77 50 universe universe NOUN taxlaw-2809 77 51 in in ADP taxlaw-2809 77 52 which which PRON taxlaw-2809 77 53 to to PART taxlaw-2809 77 54 further far ADV taxlaw-2809 77 55 elaborate elaborate VERB taxlaw-2809 77 56 on on ADP taxlaw-2809 77 57 income.19 income.19 NOUN taxlaw-2809 77 58 the the DET taxlaw-2809 77 59 most most ADV taxlaw-2809 77 60 important important ADJ taxlaw-2809 77 61 thrust thrust NOUN taxlaw-2809 77 62 of of ADP taxlaw-2809 77 63 simons simon NOUN taxlaw-2809 77 64 ’ ' PUNCT taxlaw-2809 77 65 efforts effort NOUN taxlaw-2809 77 66 is be AUX taxlaw-2809 77 67 to to PART taxlaw-2809 77 68 highlight highlight VERB taxlaw-2809 77 69 the the DET taxlaw-2809 77 70 insufficiency insufficiency NOUN taxlaw-2809 77 71 of of ADP taxlaw-2809 77 72 net net ADJ taxlaw-2809 77 73 receipts receipt NOUN taxlaw-2809 77 74 as as ADP taxlaw-2809 77 75 the the DET taxlaw-2809 77 76 entire entire ADJ taxlaw-2809 77 77 scope scope NOUN taxlaw-2809 77 78 of of ADP taxlaw-2809 77 79 personal personal ADJ taxlaw-2809 77 80 income.20 income.20 PROPN taxlaw-2809 77 81 because because SCONJ taxlaw-2809 77 82 it it PRON taxlaw-2809 77 83 is be AUX taxlaw-2809 77 84 difficult difficult ADJ taxlaw-2809 77 85 to to PART taxlaw-2809 77 86 measure measure VERB taxlaw-2809 77 87 consumption consumption NOUN taxlaw-2809 77 88 directly directly ADV taxlaw-2809 77 89 , , PUNCT taxlaw-2809 77 90 money money NOUN taxlaw-2809 77 91 income income NOUN taxlaw-2809 77 92 is be AUX taxlaw-2809 77 93 commonly commonly ADV taxlaw-2809 77 94 accepted accept VERB taxlaw-2809 77 95 as as ADP taxlaw-2809 77 96 the the DET taxlaw-2809 77 97 starting starting NOUN taxlaw-2809 77 98 point point NOUN taxlaw-2809 77 99 for for ADP taxlaw-2809 77 100 the the DET taxlaw-2809 77 101 measurement measurement NOUN taxlaw-2809 77 102 of of ADP taxlaw-2809 77 103 personal personal ADJ taxlaw-2809 77 104 income income NOUN taxlaw-2809 77 105 , , PUNCT taxlaw-2809 77 106 with with ADP taxlaw-2809 77 107 adjustments adjustment NOUN taxlaw-2809 77 108 made make VERB taxlaw-2809 77 109 to to PART taxlaw-2809 77 110 properly properly ADV taxlaw-2809 77 111 reflect reflect VERB taxlaw-2809 77 112 the the DET taxlaw-2809 77 113 taxpayer taxpayer NOUN taxlaw-2809 77 114 ’s ’s PART taxlaw-2809 77 115 full full ADJ taxlaw-2809 77 116 consumption consumption NOUN taxlaw-2809 77 117 plus plus CCONJ taxlaw-2809 77 118 accumulation.21 accumulation.21 PROPN taxlaw-2809 77 119 simons simons PROPN taxlaw-2809 77 120 indicated indicate VERB taxlaw-2809 77 121 that that SCONJ taxlaw-2809 77 122 if if SCONJ taxlaw-2809 77 123 a a DET taxlaw-2809 77 124 taxpayer taxpayer NOUN taxlaw-2809 77 125 ’s ’s PART taxlaw-2809 77 126 consumption consumption NOUN taxlaw-2809 77 127 includes include VERB taxlaw-2809 77 128 things thing NOUN taxlaw-2809 77 129 that that PRON taxlaw-2809 77 130 the the DET taxlaw-2809 77 131 taxpayer taxpayer NOUN taxlaw-2809 77 132 did do AUX taxlaw-2809 77 133 not not PART taxlaw-2809 77 134 pay pay VERB taxlaw-2809 77 135 for for ADP taxlaw-2809 77 136 , , PUNCT taxlaw-2809 77 137 the the DET taxlaw-2809 77 138 market market NOUN taxlaw-2809 77 139 value value NOUN taxlaw-2809 77 140 of of ADP taxlaw-2809 77 141 that that DET taxlaw-2809 77 142 consumption consumption NOUN taxlaw-2809 77 143 should should AUX taxlaw-2809 77 144 be be AUX taxlaw-2809 77 145 included include VERB taxlaw-2809 77 146 in in ADP taxlaw-2809 77 147 the the DET taxlaw-2809 77 148 taxpayer taxpayer NOUN taxlaw-2809 77 149 ’s ’s PART taxlaw-2809 77 150 income income NOUN taxlaw-2809 77 151 . . PUNCT taxlaw-2809 78 1 22 22 NUM taxlaw-2809 78 2 on on ADP taxlaw-2809 78 3 the the DET taxlaw-2809 78 4 other other ADJ taxlaw-2809 78 5 hand hand NOUN taxlaw-2809 78 6 , , PUNCT taxlaw-2809 78 7 if if SCONJ taxlaw-2809 78 8 the the DET taxlaw-2809 78 9 taxpayer taxpayer NOUN taxlaw-2809 78 10 ’s ’s PART taxlaw-2809 78 11 consumption consumption NOUN taxlaw-2809 78 12 plus plus CCONJ taxlaw-2809 78 13 accumulation accumulation NOUN taxlaw-2809 78 14 is be AUX taxlaw-2809 78 15 less less ADJ taxlaw-2809 78 16 than than ADP taxlaw-2809 78 17 his his PRON taxlaw-2809 78 18 money money NOUN taxlaw-2809 78 19 income income NOUN taxlaw-2809 78 20 , , PUNCT taxlaw-2809 78 21 he he PRON taxlaw-2809 78 22 should should AUX taxlaw-2809 78 23 be be AUX taxlaw-2809 78 24 entitled entitle VERB taxlaw-2809 78 25 to to ADP taxlaw-2809 78 26 a a DET taxlaw-2809 78 27 deduction.23 deduction.23 NOUN taxlaw-2809 78 28 typically typically ADV taxlaw-2809 78 29 , , PUNCT taxlaw-2809 78 30 this this PRON taxlaw-2809 78 31 is be AUX taxlaw-2809 78 32 understood understand VERB taxlaw-2809 78 33 to to PART taxlaw-2809 78 34 be be AUX taxlaw-2809 78 35 the the DET taxlaw-2809 78 36 business business NOUN taxlaw-2809 78 37 expense expense NOUN taxlaw-2809 78 38 deduction deduction NOUN taxlaw-2809 78 39 in in ADP taxlaw-2809 78 40 which which PRON taxlaw-2809 78 41 the the DET taxlaw-2809 78 42 taxpayer taxpayer NOUN taxlaw-2809 78 43 is be AUX taxlaw-2809 78 44 allowed allow VERB taxlaw-2809 78 45 to to PART taxlaw-2809 78 46 deduct deduct VERB taxlaw-2809 78 47 from from ADP taxlaw-2809 78 48 his his PRON taxlaw-2809 78 49 income income NOUN taxlaw-2809 78 50 the the DET taxlaw-2809 78 51 cost cost NOUN taxlaw-2809 78 52 of of ADP taxlaw-2809 78 53 producing produce VERB taxlaw-2809 78 54 that that DET taxlaw-2809 78 55 income.24 income.24 NOUN taxlaw-2809 78 56 however however ADV taxlaw-2809 78 57 , , PUNCT taxlaw-2809 78 58 andrews andrews PROPN taxlaw-2809 78 59 argues argue VERB taxlaw-2809 78 60 that that SCONJ taxlaw-2809 78 61 there there PRON taxlaw-2809 78 62 are be VERB taxlaw-2809 78 63 deductible deductible ADJ taxlaw-2809 78 64 expenses expense NOUN taxlaw-2809 78 65 that that PRON taxlaw-2809 78 66 are be AUX taxlaw-2809 78 67 not not PART taxlaw-2809 78 68 business business NOUN taxlaw-2809 78 69 related relate VERB taxlaw-2809 78 70 but but CCONJ taxlaw-2809 78 71 also also ADV taxlaw-2809 78 72 do do AUX taxlaw-2809 78 73 not not PART taxlaw-2809 78 74 reflect reflect VERB taxlaw-2809 78 75 the the DET taxlaw-2809 78 76 taxpayer taxpayer NOUN taxlaw-2809 78 77 ’s ’s PART taxlaw-2809 78 78 consumption.25 consumption.25 NOUN taxlaw-2809 78 79 according accord VERB taxlaw-2809 78 80 to to ADP taxlaw-2809 78 81 andrews andrews PROPN taxlaw-2809 78 82 , , PUNCT taxlaw-2809 78 83 medical medical ADJ taxlaw-2809 78 84 expenses expense NOUN taxlaw-2809 78 85 are be AUX taxlaw-2809 78 86 not not PART taxlaw-2809 78 87 taxpayer taxpayer NOUN taxlaw-2809 78 88 consumption consumption NOUN taxlaw-2809 78 89 . . PUNCT taxlaw-2809 79 1 26 26 NUM taxlaw-2809 79 2 andrews andrews PROPN taxlaw-2809 79 3 contends contend VERB taxlaw-2809 79 4 that that SCONJ taxlaw-2809 79 5 the the DET taxlaw-2809 79 6 use use NOUN taxlaw-2809 79 7 of of ADP taxlaw-2809 79 8 consumption consumption NOUN taxlaw-2809 79 9 as as ADP taxlaw-2809 79 10 a a DET taxlaw-2809 79 11 tax tax NOUN taxlaw-2809 79 12 base base NOUN taxlaw-2809 79 13 is be AUX taxlaw-2809 79 14 meant mean VERB taxlaw-2809 79 15 to to PART taxlaw-2809 79 16 measure measure VERB taxlaw-2809 79 17 “ " PUNCT taxlaw-2809 79 18 material material ADJ taxlaw-2809 79 19 well well ADV taxlaw-2809 79 20 - - PUNCT taxlaw-2809 79 21 being being NOUN taxlaw-2809 79 22 and and CCONJ taxlaw-2809 79 23 taxable taxable ADJ taxlaw-2809 79 24 capacity capacity NOUN taxlaw-2809 79 25 . . PUNCT taxlaw-2809 80 1 ”27 ”27 ADV taxlaw-2809 80 2 when when SCONJ taxlaw-2809 80 3 a a DET taxlaw-2809 80 4 taxpayer taxpayer NOUN taxlaw-2809 80 5 spends spend VERB taxlaw-2809 80 6 money money NOUN taxlaw-2809 80 7 on on ADP taxlaw-2809 80 8 medical medical ADJ taxlaw-2809 80 9 care care NOUN taxlaw-2809 80 10 because because SCONJ taxlaw-2809 80 11 of of ADP taxlaw-2809 80 12 his his PRON taxlaw-2809 80 13 poor poor ADJ taxlaw-2809 80 14 health health NOUN taxlaw-2809 80 15 , , PUNCT taxlaw-2809 80 16 the the DET taxlaw-2809 80 17 expense expense NOUN taxlaw-2809 80 18 merely merely ADV taxlaw-2809 80 19 returns return VERB taxlaw-2809 80 20 the the DET taxlaw-2809 80 21 taxpayer taxpayer NOUN taxlaw-2809 80 22 to to ADP taxlaw-2809 80 23 a a DET taxlaw-2809 80 24 state state NOUN taxlaw-2809 80 25 of of ADP taxlaw-2809 80 26 wellbeing.28 wellbeing.28 NOUN taxlaw-2809 80 27 by by ADP taxlaw-2809 80 28 incurring incur VERB taxlaw-2809 80 29 the the DET taxlaw-2809 80 30 medical medical ADJ taxlaw-2809 80 31 expense expense NOUN taxlaw-2809 80 32 to to PART taxlaw-2809 80 33 treat treat VERB taxlaw-2809 80 34 himself himself PRON taxlaw-2809 80 35 , , PUNCT taxlaw-2809 80 36 the the DET taxlaw-2809 80 37 taxpayer taxpayer NOUN taxlaw-2809 80 38 is be AUX taxlaw-2809 80 39 put put VERB taxlaw-2809 80 40 in in ADP taxlaw-2809 80 41 the the DET taxlaw-2809 80 42 same same ADJ taxlaw-2809 80 43 position position NOUN taxlaw-2809 80 44 as as ADP taxlaw-2809 80 45 someone someone PRON taxlaw-2809 80 46 in in ADP taxlaw-2809 80 47 good good ADJ taxlaw-2809 80 48 health health NOUN taxlaw-2809 80 49 whose whose DET taxlaw-2809 80 50 earnings earning NOUN taxlaw-2809 80 51 equal equal VERB taxlaw-2809 80 52 his his PRON taxlaw-2809 80 53 own own ADJ taxlaw-2809 80 54 after after ADP taxlaw-2809 80 55 subtracting subtract VERB taxlaw-2809 80 56 the the DET taxlaw-2809 80 57 cost cost NOUN taxlaw-2809 80 58 of of ADP taxlaw-2809 80 59 the the DET taxlaw-2809 80 60 medical medical ADJ taxlaw-2809 80 61 expense.29 expense.29 NOUN taxlaw-2809 80 62 implicit implicit ADJ taxlaw-2809 80 63 in in ADP taxlaw-2809 80 64 this this DET taxlaw-2809 80 65 analysis analysis NOUN taxlaw-2809 80 66 is be AUX taxlaw-2809 80 67 the the DET taxlaw-2809 80 68 argument argument NOUN taxlaw-2809 80 69 that that SCONJ taxlaw-2809 80 70 , , PUNCT taxlaw-2809 80 71 because because SCONJ taxlaw-2809 80 72 the the DET taxlaw-2809 80 73 disease disease NOUN taxlaw-2809 80 74 is be AUX taxlaw-2809 80 75 not not PART taxlaw-2809 80 76 voluntary voluntary ADJ taxlaw-2809 80 77 , , PUNCT taxlaw-2809 80 78 the the DET taxlaw-2809 80 79 taxpayer taxpayer NOUN taxlaw-2809 80 80 is be AUX taxlaw-2809 80 81 not not PART taxlaw-2809 80 82 consuming consume VERB taxlaw-2809 80 83 when when SCONJ taxlaw-2809 80 84 he he PRON taxlaw-2809 80 85 acts act VERB taxlaw-2809 80 86 to to PART taxlaw-2809 80 87 treat treat VERB taxlaw-2809 80 88 the the DET taxlaw-2809 80 89 disease.30 disease.30 NOUN taxlaw-2809 80 90 another another DET taxlaw-2809 80 91 way way NOUN taxlaw-2809 80 92 to to PART taxlaw-2809 80 93 express express VERB taxlaw-2809 80 94 this this PRON taxlaw-2809 80 95 is be AUX taxlaw-2809 80 96 that that SCONJ taxlaw-2809 80 97 the the DET taxlaw-2809 80 98 taxpayer taxpayer NOUN taxlaw-2809 80 99 ’s ’s PART taxlaw-2809 80 100 ability ability NOUN taxlaw-2809 80 101 to to PART taxlaw-2809 80 102 pay pay VERB taxlaw-2809 80 103 should should AUX taxlaw-2809 80 104 be be AUX taxlaw-2809 80 105 evaluated evaluate VERB taxlaw-2809 80 106 only only ADV taxlaw-2809 80 107 after after SCONJ taxlaw-2809 80 108 his his PRON taxlaw-2809 80 109 necessary necessary ADJ taxlaw-2809 80 110 expenses expense NOUN taxlaw-2809 80 111 beyond beyond ADP taxlaw-2809 80 112 normal normal ADJ taxlaw-2809 80 113 living living NOUN taxlaw-2809 80 114 expenses expense NOUN taxlaw-2809 80 115 have have AUX taxlaw-2809 80 116 been be AUX taxlaw-2809 80 117 18 18 NUM taxlaw-2809 80 118 henry henry PROPN taxlaw-2809 80 119 c. c. PROPN taxlaw-2809 80 120 simons simons PROPN taxlaw-2809 80 121 , , PUNCT taxlaw-2809 80 122 personal personal ADJ taxlaw-2809 80 123 income income NOUN taxlaw-2809 80 124 taxation taxation NOUN taxlaw-2809 80 125 50 50 NUM taxlaw-2809 80 126 ( ( PUNCT taxlaw-2809 80 127 1938 1938 NUM taxlaw-2809 80 128 ) ) PUNCT taxlaw-2809 80 129 . . PUNCT taxlaw-2809 81 1 in in ADP taxlaw-2809 81 2 its its PRON taxlaw-2809 81 3 short short ADJ taxlaw-2809 81 4 form form NOUN taxlaw-2809 81 5 , , PUNCT taxlaw-2809 81 6 this this DET taxlaw-2809 81 7 definition definition NOUN taxlaw-2809 81 8 is be AUX taxlaw-2809 81 9 described describe VERB taxlaw-2809 81 10 as as ADP taxlaw-2809 81 11 consumption consumption NOUN taxlaw-2809 81 12 plus plus CCONJ taxlaw-2809 81 13 accumulation accumulation NOUN taxlaw-2809 81 14 . . PUNCT taxlaw-2809 82 1 19 19 NUM taxlaw-2809 82 2 see see PROPN taxlaw-2809 82 3 andrews andrews PROPN taxlaw-2809 82 4 , , PUNCT taxlaw-2809 82 5 supra supra PROPN taxlaw-2809 82 6 note note PROPN taxlaw-2809 82 7 4 4 NUM taxlaw-2809 82 8 , , PUNCT taxlaw-2809 82 9 at at ADP taxlaw-2809 82 10 324 324 NUM taxlaw-2809 82 11 - - SYM taxlaw-2809 82 12 25 25 NUM taxlaw-2809 82 13 . . NOUN taxlaw-2809 82 14 20 20 NUM taxlaw-2809 82 15 see see VERB taxlaw-2809 82 16 i i PRON taxlaw-2809 82 17 d. d. PROPN taxlaw-2809 82 18 21 21 NUM taxlaw-2809 82 19 see see VERB taxlaw-2809 82 20 i i PRON taxlaw-2809 82 21 d. d. PROPN taxlaw-2809 82 22 at at ADP taxlaw-2809 82 23 327 327 NUM taxlaw-2809 82 24 - - SYM taxlaw-2809 82 25 31 31 NUM taxlaw-2809 82 26 ; ; PUNCT taxlaw-2809 82 27 william william PROPN taxlaw-2809 82 28 j. j. PROPN taxlaw-2809 82 29 turnier turnier PROPN taxlaw-2809 82 30 , , PUNCT taxlaw-2809 82 31 personal personal ADJ taxlaw-2809 82 32 deductions deduction NOUN taxlaw-2809 82 33 and and CCONJ taxlaw-2809 82 34 tax tax NOUN taxlaw-2809 82 35 reform reform NOUN taxlaw-2809 82 36 : : PUNCT taxlaw-2809 82 37 the the DET taxlaw-2809 82 38 high high ADJ taxlaw-2809 82 39 road road NOUN taxlaw-2809 82 40 and and CCONJ taxlaw-2809 82 41 the the DET taxlaw-2809 82 42 low low ADJ taxlaw-2809 82 43 road road NOUN taxlaw-2809 82 44 , , PUNCT taxlaw-2809 82 45 31 31 NUM taxlaw-2809 82 46 vill vill NOUN taxlaw-2809 82 47 . . PUNCT taxlaw-2809 83 1 l. l. PROPN taxlaw-2809 83 2 rev rev PROPN taxlaw-2809 83 3 . . PROPN taxlaw-2809 83 4 1703 1703 NUM taxlaw-2809 83 5 , , PUNCT taxlaw-2809 83 6 1706 1706 NUM taxlaw-2809 83 7 - - SYM taxlaw-2809 83 8 07 07 NUM taxlaw-2809 83 9 ( ( PUNCT taxlaw-2809 83 10 1986 1986 NUM taxlaw-2809 83 11 ) ) PUNCT taxlaw-2809 83 12 . . PUNCT taxlaw-2809 84 1 22 22 NUM taxlaw-2809 84 2 andrews andrews PROPN taxlaw-2809 84 3 , , PUNCT taxlaw-2809 84 4 supra supra PROPN taxlaw-2809 84 5 note note PROPN taxlaw-2809 84 6 4 4 NUM taxlaw-2809 84 7 , , PUNCT taxlaw-2809 84 8 at at ADP taxlaw-2809 84 9 325 325 NUM taxlaw-2809 84 10 . . PUNCT taxlaw-2809 84 11 23 23 NUM taxlaw-2809 85 1 i i PRON taxlaw-2809 85 2 d. d. PROPN taxlaw-2809 85 3 24 24 NUM taxlaw-2809 85 4 see see VERB taxlaw-2809 85 5 i i PRON taxlaw-2809 85 6 d. d. PROPN taxlaw-2809 85 7 25 25 NUM taxlaw-2809 85 8 see see VERB taxlaw-2809 85 9 i i PRON taxlaw-2809 85 10 d. d. PROPN taxlaw-2809 85 11 at at ADP taxlaw-2809 85 12 313 313 NUM taxlaw-2809 85 13 - - SYM taxlaw-2809 85 14 17 17 NUM taxlaw-2809 85 15 ( ( PUNCT taxlaw-2809 85 16 maintaining maintain VERB taxlaw-2809 85 17 that that SCONJ taxlaw-2809 85 18 expenses expense NOUN taxlaw-2809 85 19 deductible deductible ADJ taxlaw-2809 85 20 under under ADP taxlaw-2809 85 21 the the DET taxlaw-2809 85 22 medical medical ADJ taxlaw-2809 85 23 expense expense NOUN taxlaw-2809 85 24 and and CCONJ taxlaw-2809 85 25 charitable charitable ADJ taxlaw-2809 85 26 contribution contribution NOUN taxlaw-2809 85 27 deductions deduction NOUN taxlaw-2809 85 28 are be AUX taxlaw-2809 85 29 not not PART taxlaw-2809 85 30 properly properly ADV taxlaw-2809 85 31 depicted depict VERB taxlaw-2809 85 32 as as ADP taxlaw-2809 85 33 taxpayer taxpayer NOUN taxlaw-2809 85 34 consumption consumption NOUN taxlaw-2809 85 35 ) ) PUNCT taxlaw-2809 85 36 . . PUNCT taxlaw-2809 86 1 26 26 NUM taxlaw-2809 87 1 i i PRON taxlaw-2809 87 2 d. d. PROPN taxlaw-2809 87 3 at at ADP taxlaw-2809 87 4 331 331 NUM taxlaw-2809 87 5 - - SYM taxlaw-2809 87 6 43 43 NUM taxlaw-2809 87 7 . . PUNCT taxlaw-2809 88 1 27 27 NUM taxlaw-2809 89 1 i i PRON taxlaw-2809 89 2 d. d. PROPN taxlaw-2809 89 3 at at ADP taxlaw-2809 89 4 335 335 NUM taxlaw-2809 89 5 . . PUNCT taxlaw-2809 90 1 28 28 NUM taxlaw-2809 91 1 i i PRON taxlaw-2809 91 2 d. d. PROPN taxlaw-2809 91 3 at at ADP taxlaw-2809 91 4 334 334 NUM taxlaw-2809 91 5 - - SYM taxlaw-2809 91 6 36 36 NUM taxlaw-2809 91 7 . . PUNCT taxlaw-2809 92 1 but but CCONJ taxlaw-2809 92 2 see see VERB taxlaw-2809 92 3 griffith griffith PROPN taxlaw-2809 92 4 , , PUNCT taxlaw-2809 92 5 supra supra PROPN taxlaw-2809 92 6 note note PROPN taxlaw-2809 92 7 11 11 NUM taxlaw-2809 92 8 , , PUNCT taxlaw-2809 92 9 at at ADP taxlaw-2809 92 10 369 369 NUM taxlaw-2809 92 11 - - SYM taxlaw-2809 92 12 75 75 NUM taxlaw-2809 92 13 ( ( PUNCT taxlaw-2809 92 14 contending contend VERB taxlaw-2809 92 15 that that SCONJ taxlaw-2809 92 16 andrews andrews PROPN taxlaw-2809 92 17 fails fail VERB taxlaw-2809 92 18 to to PART taxlaw-2809 92 19 draw draw VERB taxlaw-2809 92 20 a a DET taxlaw-2809 92 21 sufficient sufficient ADJ taxlaw-2809 92 22 distinction distinction NOUN taxlaw-2809 92 23 between between ADP taxlaw-2809 92 24 monetary monetary ADJ taxlaw-2809 92 25 and and CCONJ taxlaw-2809 92 26 nonmonetary nonmonetary ADJ taxlaw-2809 92 27 well well ADV taxlaw-2809 92 28 - - PUNCT taxlaw-2809 92 29 being being NOUN taxlaw-2809 92 30 and and CCONJ taxlaw-2809 92 31 questioning question VERB taxlaw-2809 92 32 andrews andrews PROPN taxlaw-2809 92 33 ’ ' PUNCT taxlaw-2809 92 34 normative normative ADJ taxlaw-2809 92 35 justifications justification NOUN taxlaw-2809 92 36 in in ADP taxlaw-2809 92 37 general general ADJ taxlaw-2809 92 38 ) ) PUNCT taxlaw-2809 92 39 . . PUNCT taxlaw-2809 93 1 29 29 NUM taxlaw-2809 93 2 andrews andrews PROPN taxlaw-2809 93 3 , , PUNCT taxlaw-2809 93 4 supra supra PROPN taxlaw-2809 93 5 note note PROPN taxlaw-2809 93 6 4 4 NUM taxlaw-2809 93 7 , , PUNCT taxlaw-2809 93 8 at at ADP taxlaw-2809 93 9 334 334 NUM taxlaw-2809 93 10 - - SYM taxlaw-2809 93 11 36 36 NUM taxlaw-2809 93 12 . . PUNCT taxlaw-2809 94 1 for for ADP taxlaw-2809 94 2 example example NOUN taxlaw-2809 94 3 , , PUNCT taxlaw-2809 94 4 a a PRON taxlaw-2809 94 5 is be AUX taxlaw-2809 94 6 ill ill ADJ taxlaw-2809 94 7 , , PUNCT taxlaw-2809 94 8 earns earn VERB taxlaw-2809 94 9 $ $ SYM taxlaw-2809 94 10 50,000 50,000 NUM taxlaw-2809 94 11 , , PUNCT taxlaw-2809 94 12 and and CCONJ taxlaw-2809 94 13 spends spend VERB taxlaw-2809 94 14 $ $ SYM taxlaw-2809 94 15 10,000 10,000 NUM taxlaw-2809 94 16 to to PART taxlaw-2809 94 17 become become VERB taxlaw-2809 94 18 healthy healthy ADJ taxlaw-2809 94 19 , , PUNCT taxlaw-2809 94 20 whereas whereas SCONJ taxlaw-2809 94 21 b b NOUN taxlaw-2809 94 22 earns earn VERB taxlaw-2809 94 23 only only ADV taxlaw-2809 94 24 $ $ SYM taxlaw-2809 94 25 40,000 40,000 NUM taxlaw-2809 94 26 but but CCONJ taxlaw-2809 94 27 is be AUX taxlaw-2809 94 28 in in ADP taxlaw-2809 94 29 good good ADJ taxlaw-2809 94 30 health health NOUN taxlaw-2809 94 31 and and CCONJ taxlaw-2809 94 32 does do AUX taxlaw-2809 94 33 not not PART taxlaw-2809 94 34 have have VERB taxlaw-2809 94 35 the the DET taxlaw-2809 94 36 $ $ SYM taxlaw-2809 94 37 10,000 10,000 NUM taxlaw-2809 94 38 medical medical ADJ taxlaw-2809 94 39 expense expense NOUN taxlaw-2809 94 40 . . PUNCT taxlaw-2809 95 1 but but CCONJ taxlaw-2809 95 2 see see VERB taxlaw-2809 95 3 louis louis PROPN taxlaw-2809 95 4 kaplow kaplow PROPN taxlaw-2809 95 5 , , PUNCT taxlaw-2809 95 6 the the DET taxlaw-2809 95 7 income income NOUN taxlaw-2809 95 8 tax tax NOUN taxlaw-2809 95 9 as as ADP taxlaw-2809 95 10 insurance insurance NOUN taxlaw-2809 95 11 : : PUNCT taxlaw-2809 95 12 the the DET taxlaw-2809 95 13 casualty casualty NOUN taxlaw-2809 95 14 loss loss NOUN taxlaw-2809 95 15 and and CCONJ taxlaw-2809 95 16 medical medical ADJ taxlaw-2809 95 17 expense expense NOUN taxlaw-2809 95 18 deductions deduction NOUN taxlaw-2809 95 19 and and CCONJ taxlaw-2809 95 20 the the DET taxlaw-2809 95 21 exclusion exclusion NOUN taxlaw-2809 95 22 of of ADP taxlaw-2809 95 23 medical medical ADJ taxlaw-2809 95 24 insurance insurance NOUN taxlaw-2809 95 25 premiums premium NOUN taxlaw-2809 95 26 , , PUNCT taxlaw-2809 95 27 79 79 NUM taxlaw-2809 95 28 cal cal NOUN taxlaw-2809 95 29 . . PUNCT taxlaw-2809 96 1 l. l. PROPN taxlaw-2809 96 2 rev rev PROPN taxlaw-2809 96 3 . . PROPN taxlaw-2809 96 4 1485 1485 NUM taxlaw-2809 96 5 , , PUNCT taxlaw-2809 96 6 1493 1493 NUM taxlaw-2809 96 7 - - SYM taxlaw-2809 96 8 94 94 NUM taxlaw-2809 96 9 ( ( PUNCT taxlaw-2809 96 10 1991 1991 NUM taxlaw-2809 96 11 ) ) PUNCT taxlaw-2809 96 12 ( ( PUNCT taxlaw-2809 96 13 arguing argue VERB taxlaw-2809 96 14 that that SCONJ taxlaw-2809 96 15 the the DET taxlaw-2809 96 16 taxpayers taxpayer NOUN taxlaw-2809 96 17 are be AUX taxlaw-2809 96 18 not not PART taxlaw-2809 96 19 put put VERB taxlaw-2809 96 20 in in ADP taxlaw-2809 96 21 the the DET taxlaw-2809 96 22 same same ADJ taxlaw-2809 96 23 position position NOUN taxlaw-2809 96 24 by by ADP taxlaw-2809 96 25 § § PROPN taxlaw-2809 96 26 213 213 NUM taxlaw-2809 96 27 , , PUNCT taxlaw-2809 96 28 because because SCONJ taxlaw-2809 96 29 a a PRON taxlaw-2809 96 30 is be AUX taxlaw-2809 96 31 only only ADV taxlaw-2809 96 32 compensated compensate VERB taxlaw-2809 96 33 to to ADP taxlaw-2809 96 34 the the DET taxlaw-2809 96 35 extent extent NOUN taxlaw-2809 96 36 that that SCONJ taxlaw-2809 96 37 his his PRON taxlaw-2809 96 38 loss loss NOUN taxlaw-2809 96 39 exceeds exceed VERB taxlaw-2809 96 40 the the DET taxlaw-2809 96 41 nondeductible nondeductible ADJ taxlaw-2809 96 42 floor floor NOUN taxlaw-2809 96 43 ) ) PUNCT taxlaw-2809 96 44 . . PUNCT taxlaw-2809 97 1 30 30 NUM taxlaw-2809 97 2 see see VERB taxlaw-2809 97 3 mark mark PROPN taxlaw-2809 97 4 g. g. PROPN taxlaw-2809 97 5 kelman kelman PROPN taxlaw-2809 97 6 , , PUNCT taxlaw-2809 97 7 personal personal ADJ taxlaw-2809 97 8 deductions deduction NOUN taxlaw-2809 97 9 revisited revisit VERB taxlaw-2809 97 10 : : PUNCT taxlaw-2809 97 11 why why SCONJ taxlaw-2809 97 12 they they PRON taxlaw-2809 97 13 fit fit VERB taxlaw-2809 97 14 poorly poorly ADV taxlaw-2809 97 15 in in ADP taxlaw-2809 97 16 an an DET taxlaw-2809 97 17 “ " PUNCT taxlaw-2809 97 18 ideal ideal ADJ taxlaw-2809 97 19 ” " PUNCT taxlaw-2809 97 20 income income NOUN taxlaw-2809 97 21 tax tax NOUN taxlaw-2809 97 22 and and CCONJ taxlaw-2809 97 23 why why SCONJ taxlaw-2809 97 24 they they PRON taxlaw-2809 97 25 fit fit VERB taxlaw-2809 97 26 worse bad ADJ taxlaw-2809 97 27 in in ADP taxlaw-2809 97 28 a a DET taxlaw-2809 97 29 far far ADV taxlaw-2809 97 30 from from ADP taxlaw-2809 97 31 ideal ideal ADJ taxlaw-2809 97 32 world world NOUN taxlaw-2809 97 33 , , PUNCT taxlaw-2809 97 34 31 31 NUM taxlaw-2809 97 35 stan stan PROPN taxlaw-2809 97 36 . . PUNCT taxlaw-2809 98 1 l. l. PROPN taxlaw-2809 98 2 rev rev PROPN taxlaw-2809 98 3 . . PROPN taxlaw-2809 98 4 831 831 NUM taxlaw-2809 98 5 , , PUNCT taxlaw-2809 98 6 859 859 NUM taxlaw-2809 98 7 , , PUNCT taxlaw-2809 98 8 863 863 NUM taxlaw-2809 98 9 - - SYM taxlaw-2809 98 10 64 64 NUM taxlaw-2809 98 11 ( ( PUNCT taxlaw-2809 98 12 1979 1979 NUM taxlaw-2809 98 13 ) ) PUNCT taxlaw-2809 98 14 . . PUNCT taxlaw-2809 99 1 2011 2011 NUM taxlaw-2809 99 2 ] ] PUNCT taxlaw-2809 100 1 deducting deduct VERB taxlaw-2809 100 2 the the DET taxlaw-2809 100 3 cost cost NOUN taxlaw-2809 100 4 of of ADP taxlaw-2809 100 5 sex sex NOUN taxlaw-2809 100 6 reassignment reassignment NOUN taxlaw-2809 100 7 surgery surgery NOUN taxlaw-2809 100 8 91 91 NUM taxlaw-2809 100 9 deducted deduct VERB taxlaw-2809 100 10 from from ADP taxlaw-2809 100 11 his his PRON taxlaw-2809 100 12 net net ADJ taxlaw-2809 100 13 receipts.31 receipts.31 PROPN taxlaw-2809 100 14 andrews andrews PROPN taxlaw-2809 100 15 argues argue VERB taxlaw-2809 100 16 that that SCONJ taxlaw-2809 100 17 it it PRON taxlaw-2809 100 18 follows follow VERB taxlaw-2809 100 19 that that SCONJ taxlaw-2809 100 20 the the DET taxlaw-2809 100 21 medical medical ADJ taxlaw-2809 100 22 expense expense NOUN taxlaw-2809 100 23 deduction deduction NOUN taxlaw-2809 100 24 is be AUX taxlaw-2809 100 25 not not PART taxlaw-2809 100 26 a a DET taxlaw-2809 100 27 tax tax NOUN taxlaw-2809 100 28 expenditure expenditure NOUN taxlaw-2809 100 29 and and CCONJ taxlaw-2809 100 30 does do AUX taxlaw-2809 100 31 not not PART taxlaw-2809 100 32 conflict conflict VERB taxlaw-2809 100 33 with with ADP taxlaw-2809 100 34 an an DET taxlaw-2809 100 35 ideal ideal ADJ taxlaw-2809 100 36 income income NOUN taxlaw-2809 100 37 tax.32 tax.32 NOUN taxlaw-2809 100 38 instead instead ADV taxlaw-2809 100 39 , , PUNCT taxlaw-2809 100 40 the the DET taxlaw-2809 100 41 deduction deduction NOUN taxlaw-2809 100 42 is be AUX taxlaw-2809 100 43 a a DET taxlaw-2809 100 44 refinement refinement NOUN taxlaw-2809 100 45 of of ADP taxlaw-2809 100 46 the the DET taxlaw-2809 100 47 concept concept NOUN taxlaw-2809 100 48 of of ADP taxlaw-2809 100 49 income income NOUN taxlaw-2809 100 50 to to PART taxlaw-2809 100 51 bring bring VERB taxlaw-2809 100 52 it it PRON taxlaw-2809 100 53 into into ADP taxlaw-2809 100 54 line line NOUN taxlaw-2809 100 55 with with ADP taxlaw-2809 100 56 normative normative ADJ taxlaw-2809 100 57 tax tax NOUN taxlaw-2809 100 58 principles.33 principles.33 PROPN taxlaw-2809 100 59 andrews andrews PROPN taxlaw-2809 100 60 ’ ' PUNCT taxlaw-2809 100 61 position position NOUN taxlaw-2809 100 62 is be AUX taxlaw-2809 100 63 that that SCONJ taxlaw-2809 100 64 the the DET taxlaw-2809 100 65 medical medical ADJ taxlaw-2809 100 66 expense expense NOUN taxlaw-2809 100 67 deduction deduction NOUN taxlaw-2809 100 68 is be AUX taxlaw-2809 100 69 a a DET taxlaw-2809 100 70 way way NOUN taxlaw-2809 100 71 to to ADP taxlaw-2809 100 72 fine fine ADJ taxlaw-2809 100 73 - - PUNCT taxlaw-2809 100 74 tune tune NOUN taxlaw-2809 100 75 the the DET taxlaw-2809 100 76 tax tax NOUN taxlaw-2809 100 77 base base NOUN taxlaw-2809 100 78 to to PART taxlaw-2809 100 79 ensure ensure VERB taxlaw-2809 100 80 that that SCONJ taxlaw-2809 100 81 only only ADJ taxlaw-2809 100 82 income income NOUN taxlaw-2809 100 83 is be AUX taxlaw-2809 100 84 being be AUX taxlaw-2809 100 85 taxed tax VERB taxlaw-2809 100 86 . . PUNCT taxlaw-2809 101 1 in in ADP taxlaw-2809 101 2 this this DET taxlaw-2809 101 3 scheme scheme NOUN taxlaw-2809 101 4 , , PUNCT taxlaw-2809 101 5 medical medical ADJ taxlaw-2809 101 6 expenses expense NOUN taxlaw-2809 101 7 are be AUX taxlaw-2809 101 8 not not PART taxlaw-2809 101 9 consumption consumption NOUN taxlaw-2809 101 10 , , PUNCT taxlaw-2809 101 11 and and CCONJ taxlaw-2809 101 12 must must AUX taxlaw-2809 101 13 be be AUX taxlaw-2809 101 14 subtracted subtract VERB taxlaw-2809 101 15 from from ADP taxlaw-2809 101 16 net net ADJ taxlaw-2809 101 17 receipts receipt NOUN taxlaw-2809 101 18 before before SCONJ taxlaw-2809 101 19 we we PRON taxlaw-2809 101 20 can can AUX taxlaw-2809 101 21 arrive arrive VERB taxlaw-2809 101 22 at at ADP taxlaw-2809 101 23 taxable taxable ADJ taxlaw-2809 101 24 income income NOUN taxlaw-2809 101 25 . . PUNCT taxlaw-2809 102 1 but but CCONJ taxlaw-2809 102 2 , , PUNCT taxlaw-2809 102 3 one one PRON taxlaw-2809 102 4 need need AUX taxlaw-2809 102 5 not not PART taxlaw-2809 102 6 reconceptualize reconceptualize VERB taxlaw-2809 102 7 consumption consumption NOUN taxlaw-2809 102 8 in in ADP taxlaw-2809 102 9 order order NOUN taxlaw-2809 102 10 to to PART taxlaw-2809 102 11 accept accept VERB taxlaw-2809 102 12 the the DET taxlaw-2809 102 13 medical medical ADJ taxlaw-2809 102 14 expense expense NOUN taxlaw-2809 102 15 deduction deduction NOUN taxlaw-2809 102 16 as as ADP taxlaw-2809 102 17 being be AUX taxlaw-2809 102 18 in in ADP taxlaw-2809 102 19 line line NOUN taxlaw-2809 102 20 with with ADP taxlaw-2809 102 21 tax tax NOUN taxlaw-2809 102 22 policy policy NOUN taxlaw-2809 102 23 . . PUNCT taxlaw-2809 103 1 related relate VERB taxlaw-2809 103 2 lines line NOUN taxlaw-2809 103 3 of of ADP taxlaw-2809 103 4 argument argument NOUN taxlaw-2809 103 5 contend contend VERB taxlaw-2809 103 6 that that SCONJ taxlaw-2809 103 7 tax tax NOUN taxlaw-2809 103 8 policy policy NOUN taxlaw-2809 103 9 goals goal NOUN taxlaw-2809 103 10 allow allow VERB taxlaw-2809 103 11 for for ADP taxlaw-2809 103 12 the the DET taxlaw-2809 103 13 deduction deduction NOUN taxlaw-2809 103 14 within within ADP taxlaw-2809 103 15 an an DET taxlaw-2809 103 16 ideal ideal ADJ taxlaw-2809 103 17 income income NOUN taxlaw-2809 103 18 tax tax NOUN taxlaw-2809 103 19 , , PUNCT taxlaw-2809 103 20 but but CCONJ taxlaw-2809 103 21 without without ADP taxlaw-2809 103 22 finding find VERB taxlaw-2809 103 23 this this DET taxlaw-2809 103 24 justification justification NOUN taxlaw-2809 103 25 in in ADP taxlaw-2809 103 26 the the DET taxlaw-2809 103 27 definitions definition NOUN taxlaw-2809 103 28 of of ADP taxlaw-2809 103 29 income income NOUN taxlaw-2809 103 30 or or CCONJ taxlaw-2809 103 31 consumption consumption NOUN taxlaw-2809 103 32 . . PUNCT taxlaw-2809 104 1 for for ADP taxlaw-2809 104 2 example example NOUN taxlaw-2809 104 3 , , PUNCT taxlaw-2809 104 4 professor professor PROPN taxlaw-2809 104 5 jeffrey jeffrey PROPN taxlaw-2809 104 6 kahn kahn PROPN taxlaw-2809 104 7 argues argue VERB taxlaw-2809 104 8 that that SCONJ taxlaw-2809 104 9 the the DET taxlaw-2809 104 10 medical medical ADJ taxlaw-2809 104 11 expense expense NOUN taxlaw-2809 104 12 deduction deduction NOUN taxlaw-2809 104 13 is be AUX taxlaw-2809 104 14 not not PART taxlaw-2809 104 15 an an DET taxlaw-2809 104 16 expenditure expenditure NOUN taxlaw-2809 104 17 because because SCONJ taxlaw-2809 104 18 it it PRON taxlaw-2809 104 19 furthers further VERB taxlaw-2809 104 20 progressivity.34 progressivity.34 NOUN taxlaw-2809 104 21 although although SCONJ taxlaw-2809 104 22 its its PRON taxlaw-2809 104 23 precise precise ADJ taxlaw-2809 104 24 justification justification NOUN taxlaw-2809 104 25 is be AUX taxlaw-2809 104 26 debated debate VERB taxlaw-2809 104 27 among among ADP taxlaw-2809 104 28 scholars scholar NOUN taxlaw-2809 104 29 , , PUNCT taxlaw-2809 104 30 progressivity progressivity NOUN taxlaw-2809 104 31 enjoys enjoy VERB taxlaw-2809 104 32 majority majority NOUN taxlaw-2809 104 33 support support NOUN taxlaw-2809 104 34 and and CCONJ taxlaw-2809 104 35 is be AUX taxlaw-2809 104 36 a a DET taxlaw-2809 104 37 foundational foundational ADJ taxlaw-2809 104 38 tenet tenet NOUN taxlaw-2809 104 39 of of ADP taxlaw-2809 104 40 tax tax NOUN taxlaw-2809 104 41 law.35 law.35 NOUN taxlaw-2809 104 42 progressivity progressivity NOUN taxlaw-2809 104 43 is be AUX taxlaw-2809 104 44 defensible defensible ADJ taxlaw-2809 104 45 on on ADP taxlaw-2809 104 46 equitable equitable ADJ taxlaw-2809 104 47 grounds ground NOUN taxlaw-2809 104 48 because because SCONJ taxlaw-2809 104 49 it it PRON taxlaw-2809 104 50 provides provide VERB taxlaw-2809 104 51 for for ADP taxlaw-2809 104 52 an an DET taxlaw-2809 104 53 equalization equalization NOUN taxlaw-2809 104 54 of of ADP taxlaw-2809 104 55 sacrifice sacrifice NOUN taxlaw-2809 104 56 among among ADP taxlaw-2809 104 57 taxpayers.36 taxpayers.36 NOUN taxlaw-2809 104 58 we we PRON taxlaw-2809 104 59 can can AUX taxlaw-2809 104 60 define define VERB taxlaw-2809 104 61 consumption consumption NOUN taxlaw-2809 104 62 in in ADP taxlaw-2809 104 63 a a DET taxlaw-2809 104 64 more more ADV taxlaw-2809 104 65 conventional conventional ADJ taxlaw-2809 104 66 sense sense NOUN taxlaw-2809 104 67 – – PUNCT taxlaw-2809 104 68 for for ADP taxlaw-2809 104 69 example example NOUN taxlaw-2809 104 70 , , PUNCT taxlaw-2809 104 71 as as ADP taxlaw-2809 104 72 using use VERB taxlaw-2809 104 73 money money NOUN taxlaw-2809 104 74 to to PART taxlaw-2809 104 75 obtain obtain VERB taxlaw-2809 104 76 satisfaction37 satisfaction37 NOUN taxlaw-2809 104 77 – – PUNCT taxlaw-2809 104 78 and and CCONJ taxlaw-2809 104 79 still still ADV taxlaw-2809 104 80 follow follow VERB taxlaw-2809 104 81 kahn kahn PROPN taxlaw-2809 104 82 ’s ’s PART taxlaw-2809 104 83 logic logic NOUN taxlaw-2809 104 84 . . PUNCT taxlaw-2809 105 1 kahn kahn PROPN taxlaw-2809 105 2 argues argue VERB taxlaw-2809 105 3 that that SCONJ taxlaw-2809 105 4 progressive progressive ADJ taxlaw-2809 105 5 tax tax NOUN taxlaw-2809 105 6 rates rate NOUN taxlaw-2809 105 7 are be AUX taxlaw-2809 105 8 meant mean VERB taxlaw-2809 105 9 to to PART taxlaw-2809 105 10 provide provide VERB taxlaw-2809 105 11 for for ADP taxlaw-2809 105 12 a a DET taxlaw-2809 105 13 zero zero NUM taxlaw-2809 105 14 tax tax NOUN taxlaw-2809 105 15 rate rate NOUN taxlaw-2809 105 16 on on ADP taxlaw-2809 105 17 subsistence subsistence NOUN taxlaw-2809 105 18 income income NOUN taxlaw-2809 105 19 . . PUNCT taxlaw-2809 106 1 38 38 NUM taxlaw-2809 106 2 because because SCONJ taxlaw-2809 106 3 the the DET taxlaw-2809 106 4 tax tax NOUN taxlaw-2809 106 5 structure structure NOUN taxlaw-2809 106 6 is be AUX taxlaw-2809 106 7 standardized standardize VERB taxlaw-2809 106 8 and and CCONJ taxlaw-2809 106 9 crude crude ADJ taxlaw-2809 106 10 , , PUNCT taxlaw-2809 106 11 adjustments adjustment NOUN taxlaw-2809 106 12 are be AUX taxlaw-2809 106 13 sometimes sometimes ADV taxlaw-2809 106 14 necessary necessary ADJ taxlaw-2809 106 15 for for SCONJ taxlaw-2809 106 16 taxpayers taxpayer NOUN taxlaw-2809 106 17 with with ADP taxlaw-2809 106 18 subsistence subsistence NOUN taxlaw-2809 106 19 expenses expense NOUN taxlaw-2809 106 20 far far ADV taxlaw-2809 106 21 beyond beyond ADP taxlaw-2809 106 22 the the DET taxlaw-2809 106 23 norm.39 norm.39 NOUN taxlaw-2809 106 24 routine routine ADJ taxlaw-2809 106 25 medical medical ADJ taxlaw-2809 106 26 expenses expense NOUN taxlaw-2809 106 27 are be AUX taxlaw-2809 106 28 part part NOUN taxlaw-2809 106 29 of of ADP taxlaw-2809 106 30 the the DET taxlaw-2809 106 31 ordinary ordinary ADJ taxlaw-2809 106 32 living living NOUN taxlaw-2809 106 33 expenses expense NOUN taxlaw-2809 106 34 covered cover VERB taxlaw-2809 106 35 by by ADP taxlaw-2809 106 36 the the DET taxlaw-2809 106 37 standard standard ADJ taxlaw-2809 106 38 tax tax NOUN taxlaw-2809 106 39 brackets.40 brackets.40 NOUN taxlaw-2809 106 40 however however ADV taxlaw-2809 106 41 , , PUNCT taxlaw-2809 106 42 progressivity progressivity NOUN taxlaw-2809 106 43 requires require VERB taxlaw-2809 106 44 that that SCONJ taxlaw-2809 106 45 taxpayers taxpayer NOUN taxlaw-2809 106 46 with with ADP taxlaw-2809 106 47 unusually unusually ADV taxlaw-2809 106 48 large large ADJ taxlaw-2809 106 49 medical medical ADJ taxlaw-2809 106 50 expenses expense NOUN taxlaw-2809 106 51 be be AUX taxlaw-2809 106 52 accommodated accommodate VERB taxlaw-2809 106 53 through through ADP taxlaw-2809 106 54 the the DET taxlaw-2809 106 55 medical medical ADJ taxlaw-2809 106 56 expense expense NOUN taxlaw-2809 106 57 deduction.41 deduction.41 VERB taxlaw-2809 106 58 a a DET taxlaw-2809 106 59 taxpayer taxpayer NOUN taxlaw-2809 106 60 with with ADP taxlaw-2809 106 61 such such ADJ taxlaw-2809 106 62 expenses expense NOUN taxlaw-2809 106 63 experiences experience VERB taxlaw-2809 106 64 a a DET taxlaw-2809 106 65 reduction reduction NOUN taxlaw-2809 106 66 in in ADP taxlaw-2809 106 67 his his PRON taxlaw-2809 106 68 ability ability NOUN taxlaw-2809 106 69 to to PART taxlaw-2809 106 70 pay.42 pay.42 VERB taxlaw-2809 106 71 even even ADV taxlaw-2809 106 72 if if SCONJ taxlaw-2809 106 73 we we PRON taxlaw-2809 106 74 concede concede VERB taxlaw-2809 106 75 that that SCONJ taxlaw-2809 106 76 the the DET taxlaw-2809 106 77 taxpayer taxpayer NOUN taxlaw-2809 106 78 ’s ’s PART taxlaw-2809 106 79 medical medical ADJ taxlaw-2809 106 80 expenses expense NOUN taxlaw-2809 106 81 are be AUX taxlaw-2809 106 82 consumed consume VERB taxlaw-2809 106 83 assets asset NOUN taxlaw-2809 106 84 , , PUNCT taxlaw-2809 106 85 equitable equitable ADJ taxlaw-2809 106 86 principles principle NOUN taxlaw-2809 106 87 – – PUNCT taxlaw-2809 106 88 themselves themselves PRON taxlaw-2809 106 89 a a DET taxlaw-2809 106 90 normal normal ADJ taxlaw-2809 106 91 part part NOUN taxlaw-2809 106 92 of of ADP taxlaw-2809 106 93 tax tax NOUN taxlaw-2809 106 94 law law NOUN taxlaw-2809 106 95 – – PUNCT taxlaw-2809 106 96 require require VERB taxlaw-2809 106 97 that that SCONJ taxlaw-2809 106 98 the the DET taxlaw-2809 106 99 taxpayer taxpayer NOUN taxlaw-2809 106 100 ’s ’s PART taxlaw-2809 106 101 burden burden NOUN taxlaw-2809 106 102 be be AUX taxlaw-2809 106 103 mitigated mitigate VERB taxlaw-2809 106 104 by by ADP taxlaw-2809 106 105 a a DET taxlaw-2809 106 106 31 31 NUM taxlaw-2809 106 107 andrews andrews PROPN taxlaw-2809 106 108 , , PUNCT taxlaw-2809 106 109 supra supra PROPN taxlaw-2809 106 110 note note PROPN taxlaw-2809 106 111 4 4 NUM taxlaw-2809 106 112 , , PUNCT taxlaw-2809 106 113 at at ADP taxlaw-2809 106 114 326 326 NUM taxlaw-2809 106 115 - - SYM taxlaw-2809 106 116 27 27 NUM taxlaw-2809 106 117 . . PUNCT taxlaw-2809 107 1 32 32 NUM taxlaw-2809 107 2 see see VERB taxlaw-2809 107 3 andrews andrews PROPN taxlaw-2809 107 4 , , PUNCT taxlaw-2809 107 5 supra supra PROPN taxlaw-2809 107 6 note note PROPN taxlaw-2809 107 7 4 4 NUM taxlaw-2809 107 8 , , PUNCT taxlaw-2809 107 9 at at ADP taxlaw-2809 107 10 331 331 NUM taxlaw-2809 107 11 - - SYM taxlaw-2809 107 12 43 43 NUM taxlaw-2809 107 13 . . PUNCT taxlaw-2809 108 1 33 33 NUM taxlaw-2809 108 2 see see VERB taxlaw-2809 108 3 i i PRON taxlaw-2809 108 4 d. d. PROPN taxlaw-2809 108 5 34 34 NUM taxlaw-2809 108 6 see see VERB taxlaw-2809 108 7 kahn kahn PROPN taxlaw-2809 108 8 , , PUNCT taxlaw-2809 108 9 supra supra PROPN taxlaw-2809 108 10 note note PROPN taxlaw-2809 108 11 10 10 NUM taxlaw-2809 108 12 , , PUNCT taxlaw-2809 108 13 at at ADP taxlaw-2809 108 14 14 14 NUM taxlaw-2809 108 15 ( ( PUNCT taxlaw-2809 108 16 citations citation NOUN taxlaw-2809 108 17 omitted omit VERB taxlaw-2809 108 18 ) ) PUNCT taxlaw-2809 108 19 . . PUNCT taxlaw-2809 109 1 35 35 NUM taxlaw-2809 109 2 see see VERB taxlaw-2809 109 3 i i PRON taxlaw-2809 109 4 d. d. PROPN taxlaw-2809 109 5 at at ADP taxlaw-2809 109 6 16 16 NUM taxlaw-2809 109 7 . . PUNCT taxlaw-2809 110 1 36 36 NUM taxlaw-2809 110 2 see see VERB taxlaw-2809 110 3 walter walter PROPN taxlaw-2809 110 4 j. j. PROPN taxlaw-2809 110 5 blum blum PROPN taxlaw-2809 110 6 & & CCONJ taxlaw-2809 110 7 harry harry PROPN taxlaw-2809 110 8 kalven kalven PROPN taxlaw-2809 110 9 , , PUNCT taxlaw-2809 110 10 jr jr PROPN taxlaw-2809 110 11 . . PROPN taxlaw-2809 110 12 , , PUNCT taxlaw-2809 110 13 the the DET taxlaw-2809 110 14 uneasy uneasy ADJ taxlaw-2809 110 15 case case NOUN taxlaw-2809 110 16 for for ADP taxlaw-2809 110 17 progressive progressive ADJ taxlaw-2809 110 18 taxation taxation NOUN taxlaw-2809 110 19 , , PUNCT taxlaw-2809 110 20 19 19 NUM taxlaw-2809 110 21 u. u. NOUN taxlaw-2809 110 22 chi chi PROPN taxlaw-2809 110 23 . . PUNCT taxlaw-2809 111 1 l. l. PROPN taxlaw-2809 111 2 rev rev PROPN taxlaw-2809 111 3 . . PROPN taxlaw-2809 112 1 417 417 NUM taxlaw-2809 112 2 , , PUNCT taxlaw-2809 112 3 421 421 NUM taxlaw-2809 112 4 ( ( PUNCT taxlaw-2809 112 5 1952 1952 NUM taxlaw-2809 112 6 ) ) PUNCT taxlaw-2809 112 7 ( ( PUNCT taxlaw-2809 112 8 suggesting suggest VERB taxlaw-2809 112 9 that that SCONJ taxlaw-2809 112 10 progressive progressive ADJ taxlaw-2809 112 11 tax tax NOUN taxlaw-2809 112 12 rates rate NOUN taxlaw-2809 112 13 balance balance VERB taxlaw-2809 112 14 out out ADP taxlaw-2809 112 15 regressivity regressivity NOUN taxlaw-2809 112 16 in in ADP taxlaw-2809 112 17 other other ADJ taxlaw-2809 112 18 tax tax NOUN taxlaw-2809 112 19 provisions provision NOUN taxlaw-2809 112 20 and and CCONJ taxlaw-2809 112 21 thus thus ADV taxlaw-2809 112 22 make make VERB taxlaw-2809 112 23 the the DET taxlaw-2809 112 24 total total ADJ taxlaw-2809 112 25 burden burden NOUN taxlaw-2809 112 26 of of ADP taxlaw-2809 112 27 all all DET taxlaw-2809 112 28 taxes taxis NOUN taxlaw-2809 112 29 proportionate proportionate ADJ taxlaw-2809 112 30 to to ADP taxlaw-2809 112 31 taxpayer taxpayer NOUN taxlaw-2809 112 32 income income NOUN taxlaw-2809 112 33 ) ) PUNCT taxlaw-2809 112 34 ; ; PUNCT taxlaw-2809 112 35 kahn kahn PROPN taxlaw-2809 112 36 , , PUNCT taxlaw-2809 112 37 supra supra PROPN taxlaw-2809 112 38 note note PROPN taxlaw-2809 112 39 10 10 NUM taxlaw-2809 112 40 , , PUNCT taxlaw-2809 112 41 at at ADP taxlaw-2809 112 42 21 21 NUM taxlaw-2809 112 43 - - SYM taxlaw-2809 112 44 23 23 NUM taxlaw-2809 112 45 ( ( PUNCT taxlaw-2809 112 46 proposing propose VERB taxlaw-2809 112 47 that that SCONJ taxlaw-2809 112 48 progressive progressive ADJ taxlaw-2809 112 49 taxation taxation NOUN taxlaw-2809 112 50 is be AUX taxlaw-2809 112 51 equitable equitable ADJ taxlaw-2809 112 52 because because SCONJ taxlaw-2809 112 53 the the DET taxlaw-2809 112 54 value value NOUN taxlaw-2809 112 55 to to ADP taxlaw-2809 112 56 a a DET taxlaw-2809 112 57 taxpayer taxpayer NOUN taxlaw-2809 112 58 of of ADP taxlaw-2809 112 59 each each DET taxlaw-2809 112 60 dollar dollar NOUN taxlaw-2809 112 61 declines decline VERB taxlaw-2809 112 62 as as ADP taxlaw-2809 112 63 the the DET taxlaw-2809 112 64 taxpayer taxpayer NOUN taxlaw-2809 112 65 ’s ’s PART taxlaw-2809 112 66 income income NOUN taxlaw-2809 112 67 increases increase NOUN taxlaw-2809 112 68 ) ) PUNCT taxlaw-2809 112 69 . . PUNCT taxlaw-2809 113 1 see see VERB taxlaw-2809 113 2 also also ADV taxlaw-2809 113 3 andrews andrews PROPN taxlaw-2809 113 4 , , PUNCT taxlaw-2809 113 5 supra supra PROPN taxlaw-2809 113 6 note note PROPN taxlaw-2809 113 7 4 4 NUM taxlaw-2809 113 8 , , PUNCT taxlaw-2809 113 9 at at ADP taxlaw-2809 113 10 325 325 NUM taxlaw-2809 113 11 - - SYM taxlaw-2809 113 12 27 27 NUM taxlaw-2809 113 13 ( ( PUNCT taxlaw-2809 113 14 arguing argue VERB taxlaw-2809 113 15 that that SCONJ taxlaw-2809 113 16 the the DET taxlaw-2809 113 17 purpose purpose NOUN taxlaw-2809 113 18 of of ADP taxlaw-2809 113 19 the the DET taxlaw-2809 113 20 income income NOUN taxlaw-2809 113 21 tax tax NOUN taxlaw-2809 113 22 is be AUX taxlaw-2809 113 23 to to PART taxlaw-2809 113 24 levy levy VERB taxlaw-2809 113 25 taxes taxis NOUN taxlaw-2809 113 26 according accord VERB taxlaw-2809 113 27 to to ADP taxlaw-2809 113 28 ability ability NOUN taxlaw-2809 113 29 to to PART taxlaw-2809 113 30 pay pay VERB taxlaw-2809 113 31 ) ) PUNCT taxlaw-2809 113 32 . . PUNCT taxlaw-2809 114 1 37 37 NUM taxlaw-2809 114 2 kelman kelman NOUN taxlaw-2809 114 3 , , PUNCT taxlaw-2809 114 4 supra supra PROPN taxlaw-2809 114 5 note note NOUN taxlaw-2809 114 6 30 30 NUM taxlaw-2809 114 7 , , PUNCT taxlaw-2809 114 8 at at ADP taxlaw-2809 114 9 834 834 NUM taxlaw-2809 114 10 . . PUNCT taxlaw-2809 115 1 see see VERB taxlaw-2809 115 2 also also ADV taxlaw-2809 115 3 turnier turnier NOUN taxlaw-2809 115 4 , , PUNCT taxlaw-2809 115 5 supra supra PROPN taxlaw-2809 115 6 note note PROPN taxlaw-2809 115 7 21 21 NUM taxlaw-2809 115 8 , , PUNCT taxlaw-2809 115 9 at at ADP taxlaw-2809 115 10 1730 1730 NUM taxlaw-2809 115 11 ( ( PUNCT taxlaw-2809 115 12 “ " PUNCT taxlaw-2809 115 13 medical medical ADJ taxlaw-2809 115 14 expenses expense NOUN taxlaw-2809 115 15 reflect reflect VERB taxlaw-2809 115 16 expenditures expenditure NOUN taxlaw-2809 115 17 to to PART taxlaw-2809 115 18 finance finance VERB taxlaw-2809 115 19 consumption consumption NOUN taxlaw-2809 115 20 of of ADP taxlaw-2809 115 21 goods good NOUN taxlaw-2809 115 22 and and CCONJ taxlaw-2809 115 23 services service NOUN taxlaw-2809 115 24 by by ADP taxlaw-2809 115 25 the the DET taxlaw-2809 115 26 taxpayer taxpayer NOUN taxlaw-2809 115 27 to to PART taxlaw-2809 115 28 attain attain VERB taxlaw-2809 115 29 a a DET taxlaw-2809 115 30 personal personal ADJ taxlaw-2809 115 31 benefit benefit NOUN taxlaw-2809 115 32 , , PUNCT taxlaw-2809 115 33 namely namely ADV taxlaw-2809 115 34 the the DET taxlaw-2809 115 35 alleviation alleviation NOUN taxlaw-2809 115 36 of of ADP taxlaw-2809 115 37 a a DET taxlaw-2809 115 38 disease disease NOUN taxlaw-2809 115 39 or or CCONJ taxlaw-2809 115 40 the the DET taxlaw-2809 115 41 repair repair NOUN taxlaw-2809 115 42 of of ADP taxlaw-2809 115 43 an an DET taxlaw-2809 115 44 injury injury NOUN taxlaw-2809 115 45 . . PUNCT taxlaw-2809 115 46 ” " PUNCT taxlaw-2809 115 47 ) ) PUNCT taxlaw-2809 115 48 . . PUNCT taxlaw-2809 116 1 38 38 NUM taxlaw-2809 116 2 kahn kahn PROPN taxlaw-2809 116 3 , , PUNCT taxlaw-2809 116 4 supra supra PROPN taxlaw-2809 116 5 note note PROPN taxlaw-2809 116 6 10 10 NUM taxlaw-2809 116 7 , , PUNCT taxlaw-2809 116 8 at at ADP taxlaw-2809 116 9 27 27 NUM taxlaw-2809 116 10 - - SYM taxlaw-2809 116 11 29 29 NUM taxlaw-2809 116 12 . . PUNCT taxlaw-2809 116 13 39 39 NUM taxlaw-2809 117 1 i i PRON taxlaw-2809 117 2 d. d. PROPN taxlaw-2809 117 3 40 40 NUM taxlaw-2809 118 1 i i PRON taxlaw-2809 118 2 d. d. PROPN taxlaw-2809 118 3 41 41 NUM taxlaw-2809 119 1 i i PROPN taxlaw-2809 119 2 d. d. PROPN taxlaw-2809 119 3 scholars scholar NOUN taxlaw-2809 119 4 have have AUX taxlaw-2809 119 5 suggested suggest VERB taxlaw-2809 119 6 that that SCONJ taxlaw-2809 119 7 the the DET taxlaw-2809 119 8 medical medical ADJ taxlaw-2809 119 9 deduction deduction NOUN taxlaw-2809 119 10 ’s ’s PART taxlaw-2809 119 11 statutory statutory ADJ taxlaw-2809 119 12 floor floor NOUN taxlaw-2809 119 13 is be AUX taxlaw-2809 119 14 meant mean VERB taxlaw-2809 119 15 to to PART taxlaw-2809 119 16 ensure ensure VERB taxlaw-2809 119 17 that that SCONJ taxlaw-2809 119 18 only only ADV taxlaw-2809 119 19 extraordinary extraordinary ADJ taxlaw-2809 119 20 expenses expense NOUN taxlaw-2809 119 21 will will AUX taxlaw-2809 119 22 be be AUX taxlaw-2809 119 23 reimbursed reimburse VERB taxlaw-2809 119 24 . . PUNCT taxlaw-2809 120 1 see see VERB taxlaw-2809 120 2 boris boris PROPN taxlaw-2809 120 3 i. i. PROPN taxlaw-2809 120 4 bittker bittker PROPN taxlaw-2809 120 5 , , PUNCT taxlaw-2809 120 6 income income NOUN taxlaw-2809 120 7 tax tax NOUN taxlaw-2809 120 8 deductions deduction NOUN taxlaw-2809 120 9 , , PUNCT taxlaw-2809 120 10 credits credit NOUN taxlaw-2809 120 11 , , PUNCT taxlaw-2809 120 12 and and CCONJ taxlaw-2809 120 13 subsidies subsidy NOUN taxlaw-2809 120 14 for for ADP taxlaw-2809 120 15 personal personal ADJ taxlaw-2809 120 16 expenditures expenditure NOUN taxlaw-2809 120 17 , , PUNCT taxlaw-2809 120 18 16 16 NUM taxlaw-2809 120 19 j.l j.l PROPN taxlaw-2809 120 20 . . PROPN taxlaw-2809 120 21 & & CCONJ taxlaw-2809 120 22 econ econ PROPN taxlaw-2809 120 23 193 193 NUM taxlaw-2809 120 24 , , PUNCT taxlaw-2809 120 25 198 198 NUM taxlaw-2809 120 26 ( ( PUNCT taxlaw-2809 120 27 1973 1973 NUM taxlaw-2809 120 28 ) ) PUNCT taxlaw-2809 120 29 ( ( PUNCT taxlaw-2809 120 30 referring refer VERB taxlaw-2809 120 31 to to ADP taxlaw-2809 120 32 an an DET taxlaw-2809 120 33 earlier early ADJ taxlaw-2809 120 34 version version NOUN taxlaw-2809 120 35 of of ADP taxlaw-2809 120 36 § § PROPN taxlaw-2809 120 37 213 213 NUM taxlaw-2809 120 38 ) ) PUNCT taxlaw-2809 120 39 ; ; PUNCT taxlaw-2809 120 40 kahn kahn PROPN taxlaw-2809 120 41 , , PUNCT taxlaw-2809 120 42 supra supra PROPN taxlaw-2809 120 43 note note PROPN taxlaw-2809 120 44 10 10 NUM taxlaw-2809 120 45 , , PUNCT taxlaw-2809 120 46 at at ADP taxlaw-2809 120 47 28 28 NUM taxlaw-2809 120 48 . . PUNCT taxlaw-2809 121 1 42 42 NUM taxlaw-2809 121 2 see see VERB taxlaw-2809 121 3 james james PROPN taxlaw-2809 121 4 e. e. PROPN taxlaw-2809 121 5 jensen jensen PROPN taxlaw-2809 121 6 , , PUNCT taxlaw-2809 121 7 medical medical ADJ taxlaw-2809 121 8 expenditures expenditure NOUN taxlaw-2809 121 9 and and CCONJ taxlaw-2809 121 10 medical medical ADJ taxlaw-2809 121 11 deduction deduction NOUN taxlaw-2809 121 12 plans plan NOUN taxlaw-2809 121 13 , , PUNCT taxlaw-2809 121 14 60 60 NUM taxlaw-2809 121 15 j. j. PROPN taxlaw-2809 121 16 pol pol PROPN taxlaw-2809 121 17 . . PUNCT taxlaw-2809 122 1 econ econ PROPN taxlaw-2809 122 2 . . PUNCT taxlaw-2809 123 1 503 503 NUM taxlaw-2809 123 2 , , PUNCT taxlaw-2809 123 3 503 503 NUM taxlaw-2809 123 4 ( ( PUNCT taxlaw-2809 123 5 1952 1952 NUM taxlaw-2809 123 6 ) ) PUNCT taxlaw-2809 123 7 ( ( PUNCT taxlaw-2809 123 8 “ " PUNCT taxlaw-2809 123 9 medical medical ADJ taxlaw-2809 123 10 expenditures expenditure NOUN taxlaw-2809 123 11 reduce reduce VERB taxlaw-2809 123 12 the the DET taxlaw-2809 123 13 ability ability NOUN taxlaw-2809 123 14 to to PART taxlaw-2809 123 15 pay pay VERB taxlaw-2809 123 16 taxes taxis NOUN taxlaw-2809 123 17 , , PUNCT taxlaw-2809 123 18 and and CCONJ taxlaw-2809 123 19 , , PUNCT taxlaw-2809 123 20 therefore therefore ADV taxlaw-2809 123 21 , , PUNCT taxlaw-2809 123 22 a a DET taxlaw-2809 123 23 medical medical ADJ taxlaw-2809 123 24 deduction deduction NOUN taxlaw-2809 123 25 from from ADP taxlaw-2809 123 26 the the DET taxlaw-2809 123 27 income income NOUN taxlaw-2809 123 28 tax tax NOUN taxlaw-2809 123 29 creates create VERB taxlaw-2809 123 30 a a DET taxlaw-2809 123 31 differentiation differentiation NOUN taxlaw-2809 123 32 according accord VERB taxlaw-2809 123 33 to to ADP taxlaw-2809 123 34 ability ability NOUN taxlaw-2809 123 35 to to PART taxlaw-2809 123 36 pay pay VERB taxlaw-2809 123 37 . . PUNCT taxlaw-2809 123 38 ” " PUNCT taxlaw-2809 123 39 ) ) PUNCT taxlaw-2809 123 40 ; ; PUNCT taxlaw-2809 123 41 turnier turnier NOUN taxlaw-2809 123 42 , , PUNCT taxlaw-2809 123 43 supra supra PROPN taxlaw-2809 123 44 note note PROPN taxlaw-2809 123 45 21 21 NUM taxlaw-2809 123 46 , , PUNCT taxlaw-2809 123 47 at at ADP taxlaw-2809 123 48 1730 1730 NUM taxlaw-2809 123 49 - - SYM taxlaw-2809 123 50 31 31 NUM taxlaw-2809 123 51 . . PUNCT taxlaw-2809 124 1 see see VERB taxlaw-2809 124 2 also also ADV taxlaw-2809 124 3 staff staff NOUN taxlaw-2809 124 4 of of ADP taxlaw-2809 124 5 j. j. PROPN taxlaw-2809 124 6 comm comm PROPN taxlaw-2809 124 7 . . PUNCT taxlaw-2809 125 1 on on ADP taxlaw-2809 125 2 tax’n tax’n NUM taxlaw-2809 125 3 , , PUNCT taxlaw-2809 125 4 110th 110th ADJ taxlaw-2809 125 5 cong cong NOUN taxlaw-2809 125 6 . . PUNCT taxlaw-2809 125 7 , , PUNCT taxlaw-2809 125 8 tax tax NOUN taxlaw-2809 125 9 expenditures expenditure NOUN taxlaw-2809 125 10 for for ADP taxlaw-2809 125 11 health health NOUN taxlaw-2809 125 12 care care NOUN taxlaw-2809 125 13 24 24 NUM taxlaw-2809 125 14 ( ( PUNCT taxlaw-2809 125 15 j. j. PROPN taxlaw-2809 125 16 comm comm PROPN taxlaw-2809 125 17 . . PUNCT taxlaw-2809 126 1 print print NOUN taxlaw-2809 126 2 2008 2008 NUM taxlaw-2809 126 3 ) ) PUNCT taxlaw-2809 126 4 , , PUNCT taxlaw-2809 126 5 available available ADJ taxlaw-2809 126 6 at at ADP taxlaw-2809 126 7 http://jct.gov/publications.html http://jct.gov/publications.html PROPN taxlaw-2809 126 8 ( ( PUNCT taxlaw-2809 126 9 citing cite VERB taxlaw-2809 126 10 andrews andrews PROPN taxlaw-2809 126 11 , , PUNCT taxlaw-2809 126 12 supra supra PROPN taxlaw-2809 126 13 note note PROPN taxlaw-2809 126 14 4 4 NUM taxlaw-2809 126 15 ; ; PUNCT taxlaw-2809 126 16 turnier turnier NOUN taxlaw-2809 126 17 , , PUNCT taxlaw-2809 126 18 supra supra PROPN taxlaw-2809 126 19 ) ) PUNCT taxlaw-2809 126 20 . . PUNCT taxlaw-2809 127 1 92 92 NUM taxlaw-2809 127 2 columbia columbia PROPN taxlaw-2809 127 3 journal journal NOUN taxlaw-2809 127 4 of of ADP taxlaw-2809 127 5 tax tax NOUN taxlaw-2809 127 6 law law NOUN taxlaw-2809 128 1 [ [ X taxlaw-2809 128 2 vol.3:86 vol.3:86 ADJ taxlaw-2809 128 3 deduction.43 deduction.43 NOUN taxlaw-2809 128 4 thus thus ADV taxlaw-2809 128 5 , , PUNCT taxlaw-2809 128 6 according accord VERB taxlaw-2809 128 7 to to ADP taxlaw-2809 128 8 kahn kahn PROPN taxlaw-2809 128 9 , , PUNCT taxlaw-2809 128 10 because because SCONJ taxlaw-2809 128 11 the the DET taxlaw-2809 128 12 deduction deduction NOUN taxlaw-2809 128 13 is be AUX taxlaw-2809 128 14 recommended recommend VERB taxlaw-2809 128 15 by by ADP taxlaw-2809 128 16 principles principle NOUN taxlaw-2809 128 17 within within ADP taxlaw-2809 128 18 the the DET taxlaw-2809 128 19 tax tax NOUN taxlaw-2809 128 20 structure structure NOUN taxlaw-2809 128 21 , , PUNCT taxlaw-2809 128 22 it it PRON taxlaw-2809 128 23 is be AUX taxlaw-2809 128 24 not not PART taxlaw-2809 128 25 an an DET taxlaw-2809 128 26 expenditure.44 expenditure.44 NOUN taxlaw-2809 128 27 these these DET taxlaw-2809 128 28 arguments argument NOUN taxlaw-2809 128 29 are be AUX taxlaw-2809 128 30 not not PART taxlaw-2809 128 31 totally totally ADV taxlaw-2809 128 32 disparate disparate ADJ taxlaw-2809 128 33 . . PUNCT taxlaw-2809 129 1 although although SCONJ taxlaw-2809 129 2 they they PRON taxlaw-2809 129 3 differ differ VERB taxlaw-2809 129 4 in in ADP taxlaw-2809 129 5 their their PRON taxlaw-2809 129 6 conclusions conclusion NOUN taxlaw-2809 129 7 about about ADP taxlaw-2809 129 8 the the DET taxlaw-2809 129 9 meaning meaning NOUN taxlaw-2809 129 10 of of ADP taxlaw-2809 129 11 income income NOUN taxlaw-2809 129 12 , , PUNCT taxlaw-2809 129 13 there there PRON taxlaw-2809 129 14 are be VERB taxlaw-2809 129 15 significant significant ADJ taxlaw-2809 129 16 generalities generality NOUN taxlaw-2809 129 17 that that PRON taxlaw-2809 129 18 can can AUX taxlaw-2809 129 19 be be AUX taxlaw-2809 129 20 drawn draw VERB taxlaw-2809 129 21 . . PUNCT taxlaw-2809 130 1 specifically specifically ADV taxlaw-2809 130 2 , , PUNCT taxlaw-2809 130 3 defenses defense NOUN taxlaw-2809 130 4 of of ADP taxlaw-2809 130 5 the the DET taxlaw-2809 130 6 medical medical ADJ taxlaw-2809 130 7 expense expense NOUN taxlaw-2809 130 8 deduction deduction NOUN taxlaw-2809 130 9 rely rely VERB taxlaw-2809 130 10 , , PUNCT taxlaw-2809 130 11 implicitly implicitly ADV taxlaw-2809 130 12 or or CCONJ taxlaw-2809 130 13 explicitly explicitly ADV taxlaw-2809 130 14 , , PUNCT taxlaw-2809 130 15 on on ADP taxlaw-2809 130 16 the the DET taxlaw-2809 130 17 understanding understanding NOUN taxlaw-2809 130 18 that that SCONJ taxlaw-2809 130 19 taxpayers taxpayer NOUN taxlaw-2809 130 20 with with ADP taxlaw-2809 130 21 medical medical ADJ taxlaw-2809 130 22 expenses expense NOUN taxlaw-2809 130 23 stemming stem VERB taxlaw-2809 130 24 from from ADP taxlaw-2809 130 25 involuntary involuntary ADJ taxlaw-2809 130 26 disease disease NOUN taxlaw-2809 130 27 that that PRON taxlaw-2809 130 28 are be AUX taxlaw-2809 130 29 beyond beyond ADP taxlaw-2809 130 30 routine routine ADJ taxlaw-2809 130 31 expenses expense NOUN taxlaw-2809 130 32 merit merit VERB taxlaw-2809 130 33 a a DET taxlaw-2809 130 34 reduction reduction NOUN taxlaw-2809 130 35 in in ADP taxlaw-2809 130 36 their their PRON taxlaw-2809 130 37 tax tax NOUN taxlaw-2809 130 38 burdens burden NOUN taxlaw-2809 130 39 because because SCONJ taxlaw-2809 130 40 of of ADP taxlaw-2809 130 41 the the DET taxlaw-2809 130 42 financial financial ADJ taxlaw-2809 130 43 hardship hardship NOUN taxlaw-2809 130 44 of of ADP taxlaw-2809 130 45 the the DET taxlaw-2809 130 46 medical medical ADJ taxlaw-2809 130 47 expenses expense NOUN taxlaw-2809 130 48 . . PUNCT taxlaw-2809 131 1 proponents proponent NOUN taxlaw-2809 131 2 of of ADP taxlaw-2809 131 3 the the DET taxlaw-2809 131 4 deduction deduction NOUN taxlaw-2809 131 5 argue argue VERB taxlaw-2809 131 6 that that SCONJ taxlaw-2809 131 7 such such ADJ taxlaw-2809 131 8 taxpayers taxpayer NOUN taxlaw-2809 131 9 experience experience VERB taxlaw-2809 131 10 a a DET taxlaw-2809 131 11 reduction reduction NOUN taxlaw-2809 131 12 in in ADP taxlaw-2809 131 13 ability ability NOUN taxlaw-2809 131 14 to to PART taxlaw-2809 131 15 pay.45 pay.45 VERB taxlaw-2809 131 16 tax tax NOUN taxlaw-2809 131 17 expenditure expenditure NOUN taxlaw-2809 131 18 analysis analysis NOUN taxlaw-2809 131 19 criticizes criticize VERB taxlaw-2809 131 20 tax tax NOUN taxlaw-2809 131 21 spending spending NOUN taxlaw-2809 131 22 for for ADP taxlaw-2809 131 23 programs program NOUN taxlaw-2809 131 24 outside outside ADP taxlaw-2809 131 25 of of ADP taxlaw-2809 131 26 tax tax NOUN taxlaw-2809 131 27 law law NOUN taxlaw-2809 131 28 ’s ’s PART taxlaw-2809 131 29 purview.46 purview.46 NOUN taxlaw-2809 131 30 however however ADV taxlaw-2809 131 31 , , PUNCT taxlaw-2809 131 32 the the DET taxlaw-2809 131 33 medical medical ADJ taxlaw-2809 131 34 expense expense NOUN taxlaw-2809 131 35 deduction deduction NOUN taxlaw-2809 131 36 may may AUX taxlaw-2809 131 37 be be AUX taxlaw-2809 131 38 a a DET taxlaw-2809 131 39 valuable valuable ADJ taxlaw-2809 131 40 method method NOUN taxlaw-2809 131 41 of of ADP taxlaw-2809 131 42 addressing address VERB taxlaw-2809 131 43 significant significant ADJ taxlaw-2809 131 44 differences difference NOUN taxlaw-2809 131 45 in in ADP taxlaw-2809 131 46 taxpayers taxpayer NOUN taxlaw-2809 131 47 ’ ’ PART taxlaw-2809 131 48 financial financial ADJ taxlaw-2809 131 49 positions position NOUN taxlaw-2809 131 50 . . PUNCT taxlaw-2809 132 1 whether whether SCONJ taxlaw-2809 132 2 or or CCONJ taxlaw-2809 132 3 not not PART taxlaw-2809 132 4 we we PRON taxlaw-2809 132 5 find find VERB taxlaw-2809 132 6 the the DET taxlaw-2809 132 7 genesis genesis NOUN taxlaw-2809 132 8 of of ADP taxlaw-2809 132 9 the the DET taxlaw-2809 132 10 deduction deduction NOUN taxlaw-2809 132 11 in in ADP taxlaw-2809 132 12 the the DET taxlaw-2809 132 13 definition definition NOUN taxlaw-2809 132 14 of of ADP taxlaw-2809 132 15 consumption consumption NOUN taxlaw-2809 132 16 , , PUNCT taxlaw-2809 132 17 or or CCONJ taxlaw-2809 132 18 qualify qualify VERB taxlaw-2809 132 19 it it PRON taxlaw-2809 132 20 as as ADP taxlaw-2809 132 21 an an DET taxlaw-2809 132 22 expenditure expenditure NOUN taxlaw-2809 132 23 , , PUNCT taxlaw-2809 132 24 it it PRON taxlaw-2809 132 25 can can AUX taxlaw-2809 132 26 still still ADV taxlaw-2809 132 27 be be AUX taxlaw-2809 132 28 justified justify VERB taxlaw-2809 132 29 by by ADP taxlaw-2809 132 30 equitable equitable ADJ taxlaw-2809 132 31 principles principle NOUN taxlaw-2809 132 32 within within ADP taxlaw-2809 132 33 tax tax NOUN taxlaw-2809 132 34 law law NOUN taxlaw-2809 132 35 . . PUNCT taxlaw-2809 133 1 c. c. NOUN taxlaw-2809 133 2 criticism criticism NOUN taxlaw-2809 133 3 of of ADP taxlaw-2809 133 4 the the DET taxlaw-2809 133 5 medical medical ADJ taxlaw-2809 133 6 expense expense NOUN taxlaw-2809 133 7 deduction deduction NOUN taxlaw-2809 133 8 the the DET taxlaw-2809 133 9 most most ADV taxlaw-2809 133 10 noteworthy noteworthy ADJ taxlaw-2809 133 11 condemnation condemnation NOUN taxlaw-2809 133 12 of of ADP taxlaw-2809 133 13 the the DET taxlaw-2809 133 14 medical medical ADJ taxlaw-2809 133 15 expense expense NOUN taxlaw-2809 133 16 deduction deduction NOUN taxlaw-2809 133 17 is be AUX taxlaw-2809 133 18 the the DET taxlaw-2809 133 19 1979 1979 NUM taxlaw-2809 133 20 article article NOUN taxlaw-2809 133 21 written write VERB taxlaw-2809 133 22 by by ADP taxlaw-2809 133 23 professor professor NOUN taxlaw-2809 133 24 mark mark PROPN taxlaw-2809 133 25 kelman kelman PROPN taxlaw-2809 133 26 in in ADP taxlaw-2809 133 27 response response NOUN taxlaw-2809 133 28 to to ADP taxlaw-2809 133 29 professor professor NOUN taxlaw-2809 133 30 andrews.47 andrews.47 PROPN taxlaw-2809 133 31 kelman kelman PROPN taxlaw-2809 133 32 argues argue VERB taxlaw-2809 133 33 that that SCONJ taxlaw-2809 133 34 non non ADJ taxlaw-2809 133 35 - - ADJ taxlaw-2809 133 36 income income NOUN taxlaw-2809 133 37 - - PUNCT taxlaw-2809 133 38 seeking seek VERB taxlaw-2809 133 39 expenditures expenditure NOUN taxlaw-2809 133 40 that that PRON taxlaw-2809 133 41 are be AUX taxlaw-2809 133 42 not not PART taxlaw-2809 133 43 consumption consumption NOUN taxlaw-2809 133 44 do do AUX taxlaw-2809 133 45 not not PART taxlaw-2809 133 46 exist.48 exist.48 VERB taxlaw-2809 133 47 kelman kelman NOUN taxlaw-2809 133 48 maintains maintain VERB taxlaw-2809 133 49 that that SCONJ taxlaw-2809 133 50 net net ADJ taxlaw-2809 133 51 receipts receipt NOUN taxlaw-2809 133 52 minus minus ADP taxlaw-2809 133 53 the the DET taxlaw-2809 133 54 cost cost NOUN taxlaw-2809 133 55 of of ADP taxlaw-2809 133 56 obtaining obtain VERB taxlaw-2809 133 57 the the DET taxlaw-2809 133 58 receipts receipt NOUN taxlaw-2809 133 59 is be AUX taxlaw-2809 133 60 “ " PUNCT taxlaw-2809 133 61 tautologically tautologically ADV taxlaw-2809 133 62 ” " PUNCT taxlaw-2809 133 63 income.49 income.49 PROPN taxlaw-2809 133 64 kelman kelman NOUN taxlaw-2809 133 65 ’s ’s PART taxlaw-2809 133 66 article article NOUN taxlaw-2809 133 67 was be AUX taxlaw-2809 133 68 written write VERB taxlaw-2809 133 69 specifically specifically ADV taxlaw-2809 133 70 to to ADP taxlaw-2809 133 71 attack attack VERB taxlaw-2809 133 72 andrews andrews PROPN taxlaw-2809 133 73 ’ ' PUNCT taxlaw-2809 133 74 position position NOUN taxlaw-2809 133 75 . . PUNCT taxlaw-2809 134 1 however however ADV taxlaw-2809 134 2 , , PUNCT taxlaw-2809 134 3 his his PRON taxlaw-2809 134 4 comments comment NOUN taxlaw-2809 134 5 can can AUX taxlaw-2809 134 6 easily easily ADV taxlaw-2809 134 7 be be AUX taxlaw-2809 134 8 extended extend VERB taxlaw-2809 134 9 to to ADP taxlaw-2809 134 10 other other ADJ taxlaw-2809 134 11 defenses defense NOUN taxlaw-2809 134 12 of of ADP taxlaw-2809 134 13 the the DET taxlaw-2809 134 14 medical medical ADJ taxlaw-2809 134 15 expense expense NOUN taxlaw-2809 134 16 deduction deduction NOUN taxlaw-2809 134 17 . . PUNCT taxlaw-2809 135 1 kelman kelman NOUN taxlaw-2809 135 2 advances advance VERB taxlaw-2809 135 3 several several ADJ taxlaw-2809 135 4 criticisms criticism NOUN taxlaw-2809 135 5 of of ADP taxlaw-2809 135 6 andrews andrews PROPN taxlaw-2809 135 7 , , PUNCT taxlaw-2809 135 8 the the DET taxlaw-2809 135 9 most most ADV taxlaw-2809 135 10 important important ADJ taxlaw-2809 135 11 of of ADP taxlaw-2809 135 12 which which PRON taxlaw-2809 135 13 i i PRON taxlaw-2809 135 14 will will AUX taxlaw-2809 135 15 address address VERB taxlaw-2809 135 16 here here ADV taxlaw-2809 135 17 . . PUNCT taxlaw-2809 136 1 first first ADV taxlaw-2809 136 2 , , PUNCT taxlaw-2809 136 3 kelman kelman NOUN taxlaw-2809 136 4 notes note VERB taxlaw-2809 136 5 that that SCONJ taxlaw-2809 136 6 it it PRON taxlaw-2809 136 7 is be AUX taxlaw-2809 136 8 not not PART taxlaw-2809 136 9 always always ADV taxlaw-2809 136 10 clear clear ADJ taxlaw-2809 136 11 that that SCONJ taxlaw-2809 136 12 a a DET taxlaw-2809 136 13 taxpayer taxpayer NOUN taxlaw-2809 136 14 has have AUX taxlaw-2809 136 15 purchased purchase VERB taxlaw-2809 136 16 medical medical ADJ taxlaw-2809 136 17 services service NOUN taxlaw-2809 136 18 because because SCONJ taxlaw-2809 136 19 of of ADP taxlaw-2809 136 20 a a DET taxlaw-2809 136 21 departure departure NOUN taxlaw-2809 136 22 from from ADP taxlaw-2809 136 23 a a DET taxlaw-2809 136 24 baseline baseline ADJ taxlaw-2809 136 25 state state NOUN taxlaw-2809 136 26 of of ADP taxlaw-2809 136 27 good good ADJ taxlaw-2809 136 28 health.50 health.50 PROPN taxlaw-2809 136 29 a a DET taxlaw-2809 136 30 taxpayer taxpayer NOUN taxlaw-2809 136 31 may may AUX taxlaw-2809 136 32 choose choose VERB taxlaw-2809 136 33 to to PART taxlaw-2809 136 34 make make VERB taxlaw-2809 136 35 medical medical ADJ taxlaw-2809 136 36 purchases purchase NOUN taxlaw-2809 136 37 without without ADP taxlaw-2809 136 38 being be AUX taxlaw-2809 136 39 in in ADP taxlaw-2809 136 40 poor poor ADJ taxlaw-2809 136 41 health.51 health.51 NOUN taxlaw-2809 136 42 second second ADJ taxlaw-2809 136 43 , , PUNCT taxlaw-2809 136 44 kelman kelman NOUN taxlaw-2809 136 45 points point VERB taxlaw-2809 136 46 out out ADP taxlaw-2809 136 47 a a DET taxlaw-2809 136 48 problem problem NOUN taxlaw-2809 136 49 of of ADP taxlaw-2809 136 50 mixed mixed ADJ taxlaw-2809 136 51 motives motive NOUN taxlaw-2809 136 52 – – PUNCT taxlaw-2809 136 53 namely namely ADV taxlaw-2809 136 54 , , PUNCT taxlaw-2809 136 55 that that DET taxlaw-2809 136 56 income income NOUN taxlaw-2809 136 57 43 43 NUM taxlaw-2809 136 58 see see VERB taxlaw-2809 136 59 kahn kahn PROPN taxlaw-2809 136 60 , , PUNCT taxlaw-2809 136 61 supra supra PROPN taxlaw-2809 136 62 note note PROPN taxlaw-2809 136 63 10 10 NUM taxlaw-2809 136 64 , , PUNCT taxlaw-2809 136 65 at at ADP taxlaw-2809 136 66 17 17 NUM taxlaw-2809 136 67 , , PUNCT taxlaw-2809 136 68 27 27 NUM taxlaw-2809 136 69 ; ; PUNCT taxlaw-2809 136 70 turnier turnier NOUN taxlaw-2809 136 71 , , PUNCT taxlaw-2809 136 72 supra supra PROPN taxlaw-2809 136 73 note note PROPN taxlaw-2809 136 74 21 21 NUM taxlaw-2809 136 75 , , PUNCT taxlaw-2809 136 76 at at ADP taxlaw-2809 136 77 1706 1706 NUM taxlaw-2809 136 78 - - SYM taxlaw-2809 136 79 07 07 NUM taxlaw-2809 136 80 . . PUNCT taxlaw-2809 137 1 the the DET taxlaw-2809 137 2 joint joint ADJ taxlaw-2809 137 3 committee committee NOUN taxlaw-2809 137 4 on on ADP taxlaw-2809 137 5 taxation taxation NOUN taxlaw-2809 137 6 has have AUX taxlaw-2809 137 7 described describe VERB taxlaw-2809 137 8 the the DET taxlaw-2809 137 9 purpose purpose NOUN taxlaw-2809 137 10 of of ADP taxlaw-2809 137 11 the the DET taxlaw-2809 137 12 medical medical ADJ taxlaw-2809 137 13 expense expense NOUN taxlaw-2809 137 14 deduction deduction NOUN taxlaw-2809 137 15 as as SCONJ taxlaw-2809 137 16 follows follow VERB taxlaw-2809 137 17 : : PUNCT taxlaw-2809 137 18 “ " PUNCT taxlaw-2809 137 19 the the DET taxlaw-2809 137 20 primary primary ADJ taxlaw-2809 137 21 rationale rationale NOUN taxlaw-2809 137 22 for for ADP taxlaw-2809 137 23 allowing allow VERB taxlaw-2809 137 24 an an DET taxlaw-2809 137 25 itemized itemize VERB taxlaw-2809 137 26 deduction deduction NOUN taxlaw-2809 137 27 for for ADP taxlaw-2809 137 28 medical medical ADJ taxlaw-2809 137 29 expenses expense NOUN taxlaw-2809 137 30 is be AUX taxlaw-2809 137 31 that that SCONJ taxlaw-2809 137 32 ‘ ' PUNCT taxlaw-2809 137 33 extraordinary extraordinary ADJ taxlaw-2809 137 34 ’ ' PUNCT taxlaw-2809 137 35 medical medical ADJ taxlaw-2809 137 36 costs cost NOUN taxlaw-2809 137 37 – – PUNCT taxlaw-2809 137 38 those those PRON taxlaw-2809 137 39 in in ADP taxlaw-2809 137 40 excess excess NOUN taxlaw-2809 137 41 of of ADP taxlaw-2809 137 42 a a DET taxlaw-2809 137 43 floor floor NOUN taxlaw-2809 137 44 designed design VERB taxlaw-2809 137 45 to to PART taxlaw-2809 137 46 exclude exclude VERB taxlaw-2809 137 47 predictable predictable ADJ taxlaw-2809 137 48 , , PUNCT taxlaw-2809 137 49 recurring recur VERB taxlaw-2809 137 50 expenses expense NOUN taxlaw-2809 137 51 – – PUNCT taxlaw-2809 137 52 reflect reflect VERB taxlaw-2809 137 53 economic economic ADJ taxlaw-2809 137 54 hardship hardship NOUN taxlaw-2809 137 55 , , PUNCT taxlaw-2809 137 56 beyond beyond ADP taxlaw-2809 137 57 the the DET taxlaw-2809 137 58 individual individual NOUN taxlaw-2809 137 59 ’s ’s PART taxlaw-2809 137 60 control control NOUN taxlaw-2809 137 61 , , PUNCT taxlaw-2809 137 62 which which PRON taxlaw-2809 137 63 reduces reduce VERB taxlaw-2809 137 64 the the DET taxlaw-2809 137 65 ability ability NOUN taxlaw-2809 137 66 to to PART taxlaw-2809 137 67 pay pay VERB taxlaw-2809 137 68 federal federal ADJ taxlaw-2809 137 69 income income NOUN taxlaw-2809 137 70 tax tax NOUN taxlaw-2809 137 71 . . PUNCT taxlaw-2809 137 72 ” " PUNCT taxlaw-2809 138 1 staff staff NOUN taxlaw-2809 138 2 of of ADP taxlaw-2809 138 3 j. j. PROPN taxlaw-2809 138 4 comm comm PROPN taxlaw-2809 138 5 . . PUNCT taxlaw-2809 139 1 on on ADP taxlaw-2809 139 2 tax’n tax’n NUM taxlaw-2809 139 3 , , PUNCT taxlaw-2809 139 4 97th 97th ADJ taxlaw-2809 139 5 cong cong NOUN taxlaw-2809 139 6 . . PUNCT taxlaw-2809 139 7 , , PUNCT taxlaw-2809 139 8 general general ADJ taxlaw-2809 139 9 explanation explanation NOUN taxlaw-2809 139 10 of of ADP taxlaw-2809 139 11 the the DET taxlaw-2809 139 12 revenue revenue NOUN taxlaw-2809 139 13 provisions provision NOUN taxlaw-2809 139 14 of of ADP taxlaw-2809 139 15 the the DET taxlaw-2809 139 16 tax tax NOUN taxlaw-2809 139 17 equity equity NOUN taxlaw-2809 139 18 and and CCONJ taxlaw-2809 139 19 fiscal fiscal ADJ taxlaw-2809 139 20 responsibility responsibility NOUN taxlaw-2809 139 21 act act NOUN taxlaw-2809 139 22 of of ADP taxlaw-2809 139 23 1982 1982 NUM taxlaw-2809 139 24 , , PUNCT taxlaw-2809 139 25 at at ADP taxlaw-2809 139 26 24 24 NUM taxlaw-2809 139 27 ( ( PUNCT taxlaw-2809 139 28 j. j. PROPN taxlaw-2809 139 29 comm comm PROPN taxlaw-2809 139 30 . . PUNCT taxlaw-2809 140 1 print print NOUN taxlaw-2809 140 2 1982 1982 NUM taxlaw-2809 140 3 ) ) PUNCT taxlaw-2809 140 4 . . PUNCT taxlaw-2809 141 1 but but CCONJ taxlaw-2809 141 2 see see VERB taxlaw-2809 141 3 laura laura PROPN taxlaw-2809 141 4 e. e. PROPN taxlaw-2809 141 5 cunningham cunningham PROPN taxlaw-2809 141 6 , , PUNCT taxlaw-2809 141 7 national national PROPN taxlaw-2809 141 8 health health NOUN taxlaw-2809 141 9 insurance insurance NOUN taxlaw-2809 141 10 and and CCONJ taxlaw-2809 141 11 the the DET taxlaw-2809 141 12 medical medical ADJ taxlaw-2809 141 13 deduction deduction NOUN taxlaw-2809 141 14 , , PUNCT taxlaw-2809 141 15 50 50 NUM taxlaw-2809 141 16 tax tax NOUN taxlaw-2809 141 17 l. l. PROPN taxlaw-2809 141 18 rev rev PROPN taxlaw-2809 141 19 . . PROPN taxlaw-2809 141 20 237 237 NUM taxlaw-2809 141 21 , , PUNCT taxlaw-2809 141 22 250 250 NUM taxlaw-2809 141 23 - - SYM taxlaw-2809 141 24 51 51 NUM taxlaw-2809 141 25 ( ( PUNCT taxlaw-2809 141 26 1995 1995 NUM taxlaw-2809 141 27 ) ) PUNCT taxlaw-2809 141 28 ( ( PUNCT taxlaw-2809 141 29 arguing argue VERB taxlaw-2809 141 30 that that SCONJ taxlaw-2809 141 31 deductions deduction NOUN taxlaw-2809 141 32 actually actually ADV taxlaw-2809 141 33 taken take VERB taxlaw-2809 141 34 under under ADP taxlaw-2809 141 35 § § PROPN taxlaw-2809 141 36 213 213 NUM taxlaw-2809 141 37 often often ADV taxlaw-2809 141 38 go go VERB taxlaw-2809 141 39 far far ADV taxlaw-2809 141 40 beyond beyond ADP taxlaw-2809 141 41 those those DET taxlaw-2809 141 42 expenses expense NOUN taxlaw-2809 141 43 which which PRON taxlaw-2809 141 44 can can AUX taxlaw-2809 141 45 properly properly ADV taxlaw-2809 141 46 be be AUX taxlaw-2809 141 47 deemed deem VERB taxlaw-2809 141 48 extraordinary extraordinary ADJ taxlaw-2809 141 49 ) ) PUNCT taxlaw-2809 141 50 . . PUNCT taxlaw-2809 142 1 44 44 NUM taxlaw-2809 142 2 see see VERB taxlaw-2809 142 3 kahn kahn PROPN taxlaw-2809 142 4 , , PUNCT taxlaw-2809 142 5 supra supra PROPN taxlaw-2809 142 6 note note NOUN taxlaw-2809 142 7 10 10 NUM taxlaw-2809 142 8 . . PUNCT taxlaw-2809 142 9 45 45 NUM taxlaw-2809 142 10 see see VERB taxlaw-2809 142 11 staff staff NOUN taxlaw-2809 142 12 of of ADP taxlaw-2809 142 13 j. j. PROPN taxlaw-2809 142 14 comm comm PROPN taxlaw-2809 142 15 . . PUNCT taxlaw-2809 143 1 on on ADP taxlaw-2809 143 2 tax’n tax’n NUM taxlaw-2809 143 3 , , PUNCT taxlaw-2809 143 4 110th 110th ADJ taxlaw-2809 143 5 cong cong NOUN taxlaw-2809 143 6 . . PROPN taxlaw-2809 143 7 , , PUNCT taxlaw-2809 143 8 a a DET taxlaw-2809 143 9 reconsideration reconsideration NOUN taxlaw-2809 143 10 of of ADP taxlaw-2809 143 11 tax tax NOUN taxlaw-2809 143 12 expenditure expenditure NOUN taxlaw-2809 143 13 analysis analysis NOUN taxlaw-2809 143 14 52 52 NUM taxlaw-2809 143 15 ( ( PUNCT taxlaw-2809 143 16 j. j. PROPN taxlaw-2809 143 17 comm comm PROPN taxlaw-2809 143 18 . . PUNCT taxlaw-2809 143 19 print print PROPN taxlaw-2809 143 20 2008 2008 NUM taxlaw-2809 143 21 ) ) PUNCT taxlaw-2809 143 22 ( ( PUNCT taxlaw-2809 143 23 “ " PUNCT taxlaw-2809 143 24 some some DET taxlaw-2809 143 25 tax tax NOUN taxlaw-2809 143 26 expenditures expenditure NOUN taxlaw-2809 143 27 may may AUX taxlaw-2809 143 28 be be AUX taxlaw-2809 143 29 designed design VERB taxlaw-2809 143 30 to to PART taxlaw-2809 143 31 provide provide VERB taxlaw-2809 143 32 a a DET taxlaw-2809 143 33 better well ADJ taxlaw-2809 143 34 measure measure NOUN taxlaw-2809 143 35 of of ADP taxlaw-2809 143 36 what what PRON taxlaw-2809 143 37 congress congress PROPN taxlaw-2809 143 38 deems deem VERB taxlaw-2809 143 39 to to PART taxlaw-2809 143 40 be be AUX taxlaw-2809 143 41 the the DET taxlaw-2809 143 42 correct correct ADJ taxlaw-2809 143 43 measure measure NOUN taxlaw-2809 143 44 of of ADP taxlaw-2809 143 45 ‘ ' PUNCT taxlaw-2809 143 46 ability ability NOUN taxlaw-2809 143 47 to to PART taxlaw-2809 143 48 pay pay VERB taxlaw-2809 143 49 , , PUNCT taxlaw-2809 143 50 ’ ' PUNCT taxlaw-2809 143 51 and and CCONJ taxlaw-2809 143 52 thereby thereby ADV taxlaw-2809 143 53 improve improve VERB taxlaw-2809 143 54 horizontal horizontal ADJ taxlaw-2809 143 55 equity equity NOUN taxlaw-2809 143 56 . . PUNCT taxlaw-2809 144 1 for for ADP taxlaw-2809 144 2 example example NOUN taxlaw-2809 144 3 , , PUNCT taxlaw-2809 144 4 the the DET taxlaw-2809 144 5 deduction deduction NOUN taxlaw-2809 144 6 for for ADP taxlaw-2809 144 7 medical medical ADJ taxlaw-2809 144 8 expenses expense NOUN taxlaw-2809 144 9 in in ADP taxlaw-2809 144 10 excess excess NOUN taxlaw-2809 144 11 of of ADP taxlaw-2809 144 12 7.5 7.5 NUM taxlaw-2809 144 13 percent percent NOUN taxlaw-2809 144 14 of of ADP taxlaw-2809 144 15 adjusted adjust VERB taxlaw-2809 144 16 gross gross ADJ taxlaw-2809 144 17 income income NOUN taxlaw-2809 144 18 may may AUX taxlaw-2809 144 19 reflect reflect VERB taxlaw-2809 144 20 a a DET taxlaw-2809 144 21 determination determination NOUN taxlaw-2809 144 22 that that SCONJ taxlaw-2809 144 23 two two NUM taxlaw-2809 144 24 taxpayers taxpayer NOUN taxlaw-2809 144 25 with with ADP taxlaw-2809 144 26 the the DET taxlaw-2809 144 27 same same ADJ taxlaw-2809 144 28 gross gross ADJ taxlaw-2809 144 29 income income NOUN taxlaw-2809 144 30 are be AUX taxlaw-2809 144 31 not not PART taxlaw-2809 144 32 similarly similarly ADV taxlaw-2809 144 33 situated situate VERB taxlaw-2809 144 34 if if SCONJ taxlaw-2809 144 35 one one PRON taxlaw-2809 144 36 has have VERB taxlaw-2809 144 37 high high ADJ taxlaw-2809 144 38 medical medical ADJ taxlaw-2809 144 39 expenses expense NOUN taxlaw-2809 144 40 and and CCONJ taxlaw-2809 144 41 the the DET taxlaw-2809 144 42 other other ADJ taxlaw-2809 144 43 does do VERB taxlaw-2809 144 44 not not PART taxlaw-2809 144 45 . . PUNCT taxlaw-2809 144 46 ” " PUNCT taxlaw-2809 144 47 ) ) PUNCT taxlaw-2809 144 48 . . PUNCT taxlaw-2809 145 1 46 46 NUM taxlaw-2809 145 2 see see VERB taxlaw-2809 145 3 supra supra PROPN taxlaw-2809 145 4 notes note VERB taxlaw-2809 145 5 6 6 NUM taxlaw-2809 145 6 - - SYM taxlaw-2809 145 7 12 12 NUM taxlaw-2809 145 8 and and CCONJ taxlaw-2809 145 9 accompanying accompany VERB taxlaw-2809 145 10 text text NOUN taxlaw-2809 145 11 . . PUNCT taxlaw-2809 146 1 47 47 NUM taxlaw-2809 146 2 kelman kelman NOUN taxlaw-2809 146 3 , , PUNCT taxlaw-2809 146 4 supra supra PROPN taxlaw-2809 146 5 note note NOUN taxlaw-2809 146 6 30 30 NUM taxlaw-2809 146 7 . . PUNCT taxlaw-2809 147 1 48 48 NUM taxlaw-2809 148 1 i i PRON taxlaw-2809 148 2 d. d. PROPN taxlaw-2809 148 3 at at ADP taxlaw-2809 148 4 834 834 NUM taxlaw-2809 148 5 . . PUNCT taxlaw-2809 149 1 49 49 NUM taxlaw-2809 150 1 i i PRON taxlaw-2809 150 2 d. d. VERB taxlaw-2809 150 3 50 50 NUM taxlaw-2809 151 1 i i PRON taxlaw-2809 151 2 d. d. NOUN taxlaw-2809 151 3 at at ADP taxlaw-2809 151 4 862 862 NUM taxlaw-2809 151 5 . . PUNCT taxlaw-2809 152 1 51 51 NUM taxlaw-2809 153 1 i i PRON taxlaw-2809 153 2 d. d. PROPN taxlaw-2809 153 3 see see VERB taxlaw-2809 153 4 also also ADV taxlaw-2809 153 5 i i PROPN taxlaw-2809 153 6 d. d. PROPN taxlaw-2809 153 7 at at ADP taxlaw-2809 153 8 867 867 NUM taxlaw-2809 153 9 ( ( PUNCT taxlaw-2809 153 10 suggesting suggest VERB taxlaw-2809 153 11 that that SCONJ taxlaw-2809 153 12 the the DET taxlaw-2809 153 13 purchase purchase NOUN taxlaw-2809 153 14 of of ADP taxlaw-2809 153 15 preventative preventative ADJ taxlaw-2809 153 16 care care NOUN taxlaw-2809 153 17 does do AUX taxlaw-2809 153 18 not not PART taxlaw-2809 153 19 necessarily necessarily ADV taxlaw-2809 153 20 result result VERB taxlaw-2809 153 21 from from ADP taxlaw-2809 153 22 the the DET taxlaw-2809 153 23 taxpayer taxpayer NOUN taxlaw-2809 153 24 ’s ’s PART taxlaw-2809 153 25 poor poor ADJ taxlaw-2809 153 26 health health NOUN taxlaw-2809 153 27 ) ) PUNCT taxlaw-2809 153 28 . . PUNCT taxlaw-2809 154 1 2011 2011 NUM taxlaw-2809 154 2 ] ] PUNCT taxlaw-2809 155 1 deducting deduct VERB taxlaw-2809 155 2 the the DET taxlaw-2809 155 3 cost cost NOUN taxlaw-2809 155 4 of of ADP taxlaw-2809 155 5 sex sex NOUN taxlaw-2809 155 6 reassignment reassignment NOUN taxlaw-2809 155 7 surgery surgery NOUN taxlaw-2809 155 8 93 93 NUM taxlaw-2809 155 9 and and CCONJ taxlaw-2809 155 10 taste taste NOUN taxlaw-2809 155 11 factor factor NOUN taxlaw-2809 155 12 into into ADP taxlaw-2809 155 13 many many ADJ taxlaw-2809 155 14 purchases purchase NOUN taxlaw-2809 155 15 of of ADP taxlaw-2809 155 16 medical medical ADJ taxlaw-2809 155 17 services.52 services.52 ADJ taxlaw-2809 155 18 wealthy wealthy ADJ taxlaw-2809 155 19 taxpayers taxpayer NOUN taxlaw-2809 155 20 are be AUX taxlaw-2809 155 21 more more ADV taxlaw-2809 155 22 likely likely ADJ taxlaw-2809 155 23 to to PART taxlaw-2809 155 24 spend spend VERB taxlaw-2809 155 25 money money NOUN taxlaw-2809 155 26 in in ADP taxlaw-2809 155 27 a a DET taxlaw-2809 155 28 medical medical ADJ taxlaw-2809 155 29 setting setting NOUN taxlaw-2809 155 30 for for ADP taxlaw-2809 155 31 things thing NOUN taxlaw-2809 155 32 that that PRON taxlaw-2809 155 33 are be AUX taxlaw-2809 155 34 not not PART taxlaw-2809 155 35 medically medically ADV taxlaw-2809 155 36 important important ADJ taxlaw-2809 155 37 ( ( PUNCT taxlaw-2809 155 38 for for ADP taxlaw-2809 155 39 example example NOUN taxlaw-2809 155 40 , , PUNCT taxlaw-2809 155 41 private private ADJ taxlaw-2809 155 42 hospital hospital NOUN taxlaw-2809 155 43 rooms53 rooms53 NOUN taxlaw-2809 155 44 or or CCONJ taxlaw-2809 155 45 more more ADV taxlaw-2809 155 46 expensive expensive ADJ taxlaw-2809 155 47 doctors54 doctors54 NOUN taxlaw-2809 155 48 ) ) PUNCT taxlaw-2809 155 49 . . PUNCT taxlaw-2809 156 1 these these PRON taxlaw-2809 156 2 are be AUX taxlaw-2809 156 3 arguments argument NOUN taxlaw-2809 156 4 about about ADP taxlaw-2809 156 5 the the DET taxlaw-2809 156 6 voluntariness voluntariness NOUN taxlaw-2809 156 7 of of ADP taxlaw-2809 156 8 medical medical ADJ taxlaw-2809 156 9 expenses expense NOUN taxlaw-2809 156 10 . . PUNCT taxlaw-2809 157 1 55 55 NUM taxlaw-2809 157 2 defenses defense NOUN taxlaw-2809 157 3 of of ADP taxlaw-2809 157 4 the the DET taxlaw-2809 157 5 medical medical ADJ taxlaw-2809 157 6 expense expense NOUN taxlaw-2809 157 7 deduction deduction NOUN taxlaw-2809 157 8 rely rely VERB taxlaw-2809 157 9 on on ADP taxlaw-2809 157 10 the the DET taxlaw-2809 157 11 assumption assumption NOUN taxlaw-2809 157 12 that that SCONJ taxlaw-2809 157 13 differences difference NOUN taxlaw-2809 157 14 in in ADP taxlaw-2809 157 15 medical medical ADJ taxlaw-2809 157 16 spending spending NOUN taxlaw-2809 157 17 reflect reflect VERB taxlaw-2809 157 18 differences difference NOUN taxlaw-2809 157 19 in in ADP taxlaw-2809 157 20 need need NOUN taxlaw-2809 157 21 rather rather ADV taxlaw-2809 157 22 than than ADP taxlaw-2809 157 23 choices choice NOUN taxlaw-2809 157 24 among among ADP taxlaw-2809 157 25 indulgences indulgence NOUN taxlaw-2809 157 26 . . PUNCT taxlaw-2809 158 1 56 56 NUM taxlaw-2809 158 2 kelman kelman NOUN taxlaw-2809 158 3 ’s ’s PART taxlaw-2809 158 4 criticism criticism NOUN taxlaw-2809 158 5 essentially essentially ADV taxlaw-2809 158 6 questions question VERB taxlaw-2809 158 7 whether whether SCONJ taxlaw-2809 158 8 medical medical ADJ taxlaw-2809 158 9 expenses expense NOUN taxlaw-2809 158 10 truly truly ADV taxlaw-2809 158 11 affect affect VERB taxlaw-2809 158 12 taxpayers taxpayer NOUN taxlaw-2809 158 13 ’ ’ PART taxlaw-2809 158 14 ability ability NOUN taxlaw-2809 158 15 to to PART taxlaw-2809 158 16 pay.57 pay.57 NOUN taxlaw-2809 158 17 if if SCONJ taxlaw-2809 158 18 certain certain ADJ taxlaw-2809 158 19 medical medical ADJ taxlaw-2809 158 20 expenses expense NOUN taxlaw-2809 158 21 are be AUX taxlaw-2809 158 22 discretionary discretionary ADJ taxlaw-2809 158 23 luxuries luxury NOUN taxlaw-2809 158 24 unrelated unrelated ADJ taxlaw-2809 158 25 to to ADP taxlaw-2809 158 26 disease disease NOUN taxlaw-2809 158 27 , , PUNCT taxlaw-2809 158 28 they they PRON taxlaw-2809 158 29 do do AUX taxlaw-2809 158 30 not not PART taxlaw-2809 158 31 represent represent VERB taxlaw-2809 158 32 a a DET taxlaw-2809 158 33 financial financial ADJ taxlaw-2809 158 34 burden burden NOUN taxlaw-2809 158 35 and and CCONJ taxlaw-2809 158 36 accommodating accommodate VERB taxlaw-2809 158 37 them they PRON taxlaw-2809 158 38 through through ADP taxlaw-2809 158 39 the the DET taxlaw-2809 158 40 medical medical ADJ taxlaw-2809 158 41 expense expense NOUN taxlaw-2809 158 42 deduction deduction NOUN taxlaw-2809 158 43 is be AUX taxlaw-2809 158 44 not not PART taxlaw-2809 158 45 progressive progressive ADJ taxlaw-2809 158 46 . . PUNCT taxlaw-2809 159 1 professor professor NOUN taxlaw-2809 159 2 louis louis PROPN taxlaw-2809 159 3 kaplow kaplow PROPN taxlaw-2809 159 4 has have AUX taxlaw-2809 159 5 attacked attack VERB taxlaw-2809 159 6 the the DET taxlaw-2809 159 7 medical medical ADJ taxlaw-2809 159 8 expense expense NOUN taxlaw-2809 159 9 deduction deduction NOUN taxlaw-2809 159 10 as as ADP taxlaw-2809 159 11 a a DET taxlaw-2809 159 12 misallocation misallocation NOUN taxlaw-2809 159 13 of of ADP taxlaw-2809 159 14 resources resource NOUN taxlaw-2809 159 15 due due ADP taxlaw-2809 159 16 to to ADP taxlaw-2809 159 17 its its PRON taxlaw-2809 159 18 status status NOUN taxlaw-2809 159 19 as as ADP taxlaw-2809 159 20 a a DET taxlaw-2809 159 21 government government NOUN taxlaw-2809 159 22 - - PUNCT taxlaw-2809 159 23 funded fund VERB taxlaw-2809 159 24 alternative alternative NOUN taxlaw-2809 159 25 to to ADP taxlaw-2809 159 26 private private ADJ taxlaw-2809 159 27 health health NOUN taxlaw-2809 159 28 insurance.58 insurance.58 NOUN taxlaw-2809 159 29 according accord VERB taxlaw-2809 159 30 to to ADP taxlaw-2809 159 31 kaplow kaplow NOUN taxlaw-2809 159 32 , , PUNCT taxlaw-2809 159 33 this this DET taxlaw-2809 159 34 substitution substitution NOUN taxlaw-2809 159 35 discourages discourage VERB taxlaw-2809 159 36 the the DET taxlaw-2809 159 37 purchase purchase NOUN taxlaw-2809 159 38 of of ADP taxlaw-2809 159 39 private private ADJ taxlaw-2809 159 40 health health NOUN taxlaw-2809 159 41 insurance insurance NOUN taxlaw-2809 159 42 , , PUNCT taxlaw-2809 159 43 which which PRON taxlaw-2809 159 44 leads lead VERB taxlaw-2809 159 45 to to ADP taxlaw-2809 159 46 increasing increase VERB taxlaw-2809 159 47 medical medical ADJ taxlaw-2809 159 48 costs cost NOUN taxlaw-2809 159 49 and and CCONJ taxlaw-2809 159 50 unnecessary unnecessary ADJ taxlaw-2809 159 51 risktaking risktake VERB taxlaw-2809 159 52 by by ADP taxlaw-2809 159 53 taxpayers.59 taxpayers.59 NOUN taxlaw-2809 159 54 however however ADV taxlaw-2809 159 55 , , PUNCT taxlaw-2809 159 56 this this DET taxlaw-2809 159 57 line line NOUN taxlaw-2809 159 58 of of ADP taxlaw-2809 159 59 argument argument NOUN taxlaw-2809 159 60 depends depend VERB taxlaw-2809 159 61 on on ADP taxlaw-2809 159 62 the the DET taxlaw-2809 159 63 impropriety impropriety NOUN taxlaw-2809 159 64 of of ADP taxlaw-2809 159 65 the the DET taxlaw-2809 159 66 deduction deduction NOUN taxlaw-2809 159 67 rather rather ADV taxlaw-2809 159 68 than than ADP taxlaw-2809 159 69 establishing establish VERB taxlaw-2809 159 70 its its PRON taxlaw-2809 159 71 weakness.60 weakness.60 PROPN taxlaw-2809 159 72 if if SCONJ taxlaw-2809 159 73 the the DET taxlaw-2809 159 74 medical medical ADJ taxlaw-2809 159 75 expense expense NOUN taxlaw-2809 159 76 deduction deduction NOUN taxlaw-2809 159 77 is be AUX taxlaw-2809 159 78 a a DET taxlaw-2809 159 79 tool tool NOUN taxlaw-2809 159 80 for for ADP taxlaw-2809 159 81 measuring measure VERB taxlaw-2809 159 82 taxpayers taxpayer NOUN taxlaw-2809 159 83 ’ ’ PART taxlaw-2809 159 84 ability ability NOUN taxlaw-2809 159 85 to to PART taxlaw-2809 159 86 pay pay VERB taxlaw-2809 159 87 , , PUNCT taxlaw-2809 159 88 the the DET taxlaw-2809 159 89 deduction deduction NOUN taxlaw-2809 159 90 is be AUX taxlaw-2809 159 91 not not PART taxlaw-2809 159 92 a a DET taxlaw-2809 159 93 misallocation misallocation NOUN taxlaw-2809 159 94 of of ADP taxlaw-2809 159 95 resources resource NOUN taxlaw-2809 159 96 . . PUNCT taxlaw-2809 160 1 on on ADP taxlaw-2809 160 2 the the DET taxlaw-2809 160 3 contrary contrary NOUN taxlaw-2809 160 4 , , PUNCT taxlaw-2809 160 5 denying deny VERB taxlaw-2809 160 6 the the DET taxlaw-2809 160 7 deduction deduction NOUN taxlaw-2809 160 8 would would AUX taxlaw-2809 160 9 be be AUX taxlaw-2809 160 10 a a DET taxlaw-2809 160 11 misallocation misallocation NOUN taxlaw-2809 160 12 of of ADP taxlaw-2809 160 13 resources resource NOUN taxlaw-2809 160 14 because because SCONJ taxlaw-2809 160 15 it it PRON taxlaw-2809 160 16 might might AUX taxlaw-2809 160 17 dissuade dissuade VERB taxlaw-2809 160 18 taxpayers taxpayer NOUN taxlaw-2809 160 19 from from ADP taxlaw-2809 160 20 purchasing purchase VERB taxlaw-2809 160 21 essential essential ADJ taxlaw-2809 160 22 medical medical ADJ taxlaw-2809 160 23 care care NOUN taxlaw-2809 160 24 – – PUNCT taxlaw-2809 160 25 the the DET taxlaw-2809 160 26 opposite opposite ADJ taxlaw-2809 160 27 effect effect NOUN taxlaw-2809 160 28 that that SCONJ taxlaw-2809 160 29 the the DET taxlaw-2809 160 30 deduction deduction NOUN taxlaw-2809 160 31 appears appear VERB taxlaw-2809 160 32 designed design VERB taxlaw-2809 160 33 to to PART taxlaw-2809 160 34 promote.61 promote.61 VERB taxlaw-2809 160 35 d. d. PROPN taxlaw-2809 160 36 the the DET taxlaw-2809 160 37 role role NOUN taxlaw-2809 160 38 of of ADP taxlaw-2809 160 39 the the DET taxlaw-2809 160 40 medical medical ADJ taxlaw-2809 160 41 expense expense NOUN taxlaw-2809 160 42 deduction deduction NOUN taxlaw-2809 160 43 the the DET taxlaw-2809 160 44 question question NOUN taxlaw-2809 160 45 of of ADP taxlaw-2809 160 46 whether whether SCONJ taxlaw-2809 160 47 the the DET taxlaw-2809 160 48 medical medical ADJ taxlaw-2809 160 49 expense expense NOUN taxlaw-2809 160 50 deduction deduction NOUN taxlaw-2809 160 51 is be AUX taxlaw-2809 160 52 a a DET taxlaw-2809 160 53 tax tax NOUN taxlaw-2809 160 54 expenditure expenditure NOUN taxlaw-2809 160 55 may may AUX taxlaw-2809 160 56 not not PART taxlaw-2809 160 57 be be AUX taxlaw-2809 160 58 crucial crucial ADJ taxlaw-2809 160 59 to to PART taxlaw-2809 160 60 determine determine VERB taxlaw-2809 160 61 if if SCONJ taxlaw-2809 160 62 it it PRON taxlaw-2809 160 63 is be AUX taxlaw-2809 160 64 an an DET taxlaw-2809 160 65 acceptable acceptable ADJ taxlaw-2809 160 66 policy policy NOUN taxlaw-2809 160 67 . . PUNCT taxlaw-2809 161 1 professors professor NOUN taxlaw-2809 161 2 david david PROPN taxlaw-2809 161 3 a. a. PROPN taxlaw-2809 161 4 weisbach weisbach PROPN taxlaw-2809 161 5 and and CCONJ taxlaw-2809 161 6 joseph joseph PROPN taxlaw-2809 161 7 nussim nussim PROPN taxlaw-2809 161 8 argue argue VERB taxlaw-2809 161 9 that that SCONJ taxlaw-2809 161 10 it it PRON taxlaw-2809 161 11 is be AUX taxlaw-2809 161 12 irrelevant irrelevant ADJ taxlaw-2809 161 13 whether whether SCONJ taxlaw-2809 161 14 government government NOUN taxlaw-2809 161 15 spending spending NOUN taxlaw-2809 161 16 programs program NOUN taxlaw-2809 161 17 that that PRON taxlaw-2809 161 18 52 52 NUM taxlaw-2809 161 19 i i PRON taxlaw-2809 161 20 d. d. NOUN taxlaw-2809 161 21 at at ADP taxlaw-2809 161 22 864 864 NUM taxlaw-2809 161 23 - - SYM taxlaw-2809 161 24 68 68 NUM taxlaw-2809 161 25 . . PUNCT taxlaw-2809 162 1 see see VERB taxlaw-2809 162 2 also also ADV taxlaw-2809 162 3 cunningham cunningham PROPN taxlaw-2809 162 4 , , PUNCT taxlaw-2809 162 5 supra supra PROPN taxlaw-2809 162 6 note note PROPN taxlaw-2809 162 7 43 43 NUM taxlaw-2809 162 8 , , PUNCT taxlaw-2809 162 9 at at ADP taxlaw-2809 162 10 250 250 NUM taxlaw-2809 162 11 - - SYM taxlaw-2809 162 12 51 51 NUM taxlaw-2809 162 13 ( ( PUNCT taxlaw-2809 162 14 discussing discuss VERB taxlaw-2809 162 15 the the DET taxlaw-2809 162 16 problem problem NOUN taxlaw-2809 162 17 of of ADP taxlaw-2809 162 18 mixed mixed ADJ taxlaw-2809 162 19 motives motive NOUN taxlaw-2809 162 20 ) ) PUNCT taxlaw-2809 162 21 . . PUNCT taxlaw-2809 163 1 53 53 NUM taxlaw-2809 163 2 kelman kelman NOUN taxlaw-2809 163 3 , , PUNCT taxlaw-2809 163 4 supra supra PROPN taxlaw-2809 163 5 note note NOUN taxlaw-2809 163 6 30 30 NUM taxlaw-2809 163 7 , , PUNCT taxlaw-2809 163 8 at at ADP taxlaw-2809 163 9 864 864 NUM taxlaw-2809 163 10 , , PUNCT taxlaw-2809 163 11 866 866 NUM taxlaw-2809 163 12 ; ; PUNCT taxlaw-2809 163 13 see see VERB taxlaw-2809 163 14 also also ADV taxlaw-2809 163 15 cunningham cunningham PROPN taxlaw-2809 163 16 , , PUNCT taxlaw-2809 163 17 supra supra PROPN taxlaw-2809 163 18 note note PROPN taxlaw-2809 163 19 43 43 NUM taxlaw-2809 163 20 , , PUNCT taxlaw-2809 163 21 at at ADP taxlaw-2809 163 22 250 250 NUM taxlaw-2809 163 23 ; ; PUNCT taxlaw-2809 163 24 griffith griffith PROPN taxlaw-2809 163 25 , , PUNCT taxlaw-2809 163 26 supra supra PROPN taxlaw-2809 163 27 note note PROPN taxlaw-2809 163 28 11 11 NUM taxlaw-2809 163 29 , , PUNCT taxlaw-2809 163 30 at at ADP taxlaw-2809 163 31 371 371 NUM taxlaw-2809 163 32 n.159 n.159 NOUN taxlaw-2809 163 33 . . PUNCT taxlaw-2809 164 1 54 54 NUM taxlaw-2809 164 2 see see VERB taxlaw-2809 164 3 kelman kelman NOUN taxlaw-2809 164 4 , , PUNCT taxlaw-2809 164 5 supra supra PROPN taxlaw-2809 164 6 note note NOUN taxlaw-2809 164 7 30 30 NUM taxlaw-2809 164 8 , , PUNCT taxlaw-2809 164 9 at at ADP taxlaw-2809 164 10 866 866 NUM taxlaw-2809 164 11 . . PUNCT taxlaw-2809 165 1 55 55 NUM taxlaw-2809 165 2 see see VERB taxlaw-2809 165 3 cunningham cunningham PROPN taxlaw-2809 165 4 , , PUNCT taxlaw-2809 165 5 supra supra PROPN taxlaw-2809 165 6 note note PROPN taxlaw-2809 165 7 43 43 NUM taxlaw-2809 165 8 , , PUNCT taxlaw-2809 165 9 at at ADP taxlaw-2809 165 10 250 250 NUM taxlaw-2809 165 11 ( ( PUNCT taxlaw-2809 165 12 “ " PUNCT taxlaw-2809 165 13 although although SCONJ taxlaw-2809 165 14 a a DET taxlaw-2809 165 15 utilitarian utilitarian ADJ taxlaw-2809 165 16 ethic ethic ADJ taxlaw-2809 165 17 supports support NOUN taxlaw-2809 165 18 excluding exclude VERB taxlaw-2809 165 19 the the DET taxlaw-2809 165 20 costs cost NOUN taxlaw-2809 165 21 of of ADP taxlaw-2809 165 22 medical medical ADJ taxlaw-2809 165 23 care care NOUN taxlaw-2809 165 24 from from ADP taxlaw-2809 165 25 the the DET taxlaw-2809 165 26 tax tax NOUN taxlaw-2809 165 27 base base NOUN taxlaw-2809 165 28 , , PUNCT taxlaw-2809 165 29 there there PRON taxlaw-2809 165 30 remains remain VERB taxlaw-2809 165 31 a a DET taxlaw-2809 165 32 significant significant ADJ taxlaw-2809 165 33 problem problem NOUN taxlaw-2809 165 34 in in ADP taxlaw-2809 165 35 distinguishing distinguish VERB taxlaw-2809 165 36 ‘ ' PUNCT taxlaw-2809 165 37 true true ADJ taxlaw-2809 165 38 ’ ' PUNCT taxlaw-2809 165 39 medical medical ADJ taxlaw-2809 165 40 expenses expense NOUN taxlaw-2809 165 41 , , PUNCT taxlaw-2809 165 42 which which PRON taxlaw-2809 165 43 imply imply VERB taxlaw-2809 165 44 essential essential ADJ taxlaw-2809 165 45 and and CCONJ taxlaw-2809 165 46 involuntary involuntary ADJ taxlaw-2809 165 47 expenses expense NOUN taxlaw-2809 165 48 , , PUNCT taxlaw-2809 165 49 from from ADP taxlaw-2809 165 50 ‘ ' PUNCT taxlaw-2809 165 51 luxury luxury NOUN taxlaw-2809 165 52 ’ ' PUNCT taxlaw-2809 165 53 medical medical ADJ taxlaw-2809 165 54 expenses expense NOUN taxlaw-2809 165 55 , , PUNCT taxlaw-2809 165 56 which which PRON taxlaw-2809 165 57 reflect reflect VERB taxlaw-2809 165 58 an an DET taxlaw-2809 165 59 individual individual NOUN taxlaw-2809 165 60 's 's PART taxlaw-2809 165 61 consumption consumption NOUN taxlaw-2809 165 62 choices choice NOUN taxlaw-2809 165 63 . . PUNCT taxlaw-2809 165 64 ” " PUNCT taxlaw-2809 165 65 ) ) PUNCT taxlaw-2809 165 66 . . PUNCT taxlaw-2809 166 1 56 56 NUM taxlaw-2809 166 2 see see NOUN taxlaw-2809 166 3 , , PUNCT taxlaw-2809 166 4 e.g. e.g. ADV taxlaw-2809 166 5 , , PUNCT taxlaw-2809 166 6 andrews andrews PROPN taxlaw-2809 166 7 , , PUNCT taxlaw-2809 166 8 supra supra PROPN taxlaw-2809 166 9 note note PROPN taxlaw-2809 166 10 4 4 NUM taxlaw-2809 166 11 , , PUNCT taxlaw-2809 166 12 at at ADP taxlaw-2809 166 13 336 336 NUM taxlaw-2809 166 14 ( ( PUNCT taxlaw-2809 166 15 “ " PUNCT taxlaw-2809 166 16 the the DET taxlaw-2809 166 17 deduction deduction NOUN taxlaw-2809 166 18 will will AUX taxlaw-2809 166 19 reflect reflect VERB taxlaw-2809 166 20 differences difference NOUN taxlaw-2809 166 21 in in ADP taxlaw-2809 166 22 health health NOUN taxlaw-2809 166 23 only only ADV taxlaw-2809 166 24 as as SCONJ taxlaw-2809 166 25 they they PRON taxlaw-2809 166 26 manifest manifest VERB taxlaw-2809 166 27 themselves themselves PRON taxlaw-2809 166 28 in in ADP taxlaw-2809 166 29 financial financial ADJ taxlaw-2809 166 30 terms term NOUN taxlaw-2809 166 31 by by ADP taxlaw-2809 166 32 requiring require VERB taxlaw-2809 166 33 substantially substantially ADV taxlaw-2809 166 34 different different ADJ taxlaw-2809 166 35 levels level NOUN taxlaw-2809 166 36 of of ADP taxlaw-2809 166 37 expenditure expenditure NOUN taxlaw-2809 166 38 for for ADP taxlaw-2809 166 39 medical medical ADJ taxlaw-2809 166 40 services service NOUN taxlaw-2809 166 41 . . PUNCT taxlaw-2809 167 1 in in ADP taxlaw-2809 167 2 this this DET taxlaw-2809 167 3 respect respect NOUN taxlaw-2809 167 4 the the DET taxlaw-2809 167 5 deduction deduction NOUN taxlaw-2809 167 6 treats treat VERB taxlaw-2809 167 7 substantial substantial ADJ taxlaw-2809 167 8 medical medical ADJ taxlaw-2809 167 9 expenses expense NOUN taxlaw-2809 167 10 like like ADP taxlaw-2809 167 11 a a DET taxlaw-2809 167 12 loss loss NOUN taxlaw-2809 167 13 of of ADP taxlaw-2809 167 14 earnings earning NOUN taxlaw-2809 167 15 . . PUNCT taxlaw-2809 167 16 ” " PUNCT taxlaw-2809 167 17 ) ) PUNCT taxlaw-2809 167 18 . . PUNCT taxlaw-2809 168 1 57 57 NUM taxlaw-2809 168 2 see see VERB taxlaw-2809 168 3 cunningham cunningham PROPN taxlaw-2809 168 4 , , PUNCT taxlaw-2809 168 5 supra supra PROPN taxlaw-2809 168 6 note note PROPN taxlaw-2809 168 7 43 43 NUM taxlaw-2809 168 8 , , PUNCT taxlaw-2809 168 9 at at ADP taxlaw-2809 168 10 250 250 NUM taxlaw-2809 168 11 - - SYM taxlaw-2809 168 12 51 51 NUM taxlaw-2809 168 13 . . PUNCT taxlaw-2809 169 1 58 58 NUM taxlaw-2809 169 2 kaplow kaplow NOUN taxlaw-2809 169 3 , , PUNCT taxlaw-2809 169 4 supra supra PROPN taxlaw-2809 169 5 note note PROPN taxlaw-2809 169 6 29 29 NUM taxlaw-2809 169 7 , , PUNCT taxlaw-2809 169 8 at at ADP taxlaw-2809 169 9 1493 1493 NUM taxlaw-2809 169 10 - - SYM taxlaw-2809 169 11 99 99 NUM taxlaw-2809 169 12 . . PUNCT taxlaw-2809 170 1 see see VERB taxlaw-2809 170 2 also also ADV taxlaw-2809 170 3 cunningham cunningham PROPN taxlaw-2809 170 4 , , PUNCT taxlaw-2809 170 5 supra supra PROPN taxlaw-2809 170 6 note note PROPN taxlaw-2809 170 7 43 43 NUM taxlaw-2809 170 8 , , PUNCT taxlaw-2809 170 9 at at ADP taxlaw-2809 170 10 253 253 NUM taxlaw-2809 170 11 ( ( PUNCT taxlaw-2809 170 12 “ " PUNCT taxlaw-2809 170 13 section section NOUN taxlaw-2809 170 14 213 213 NUM taxlaw-2809 170 15 can can AUX taxlaw-2809 170 16 be be AUX taxlaw-2809 170 17 viewed view VERB taxlaw-2809 170 18 as as ADP taxlaw-2809 170 19 a a DET taxlaw-2809 170 20 form form NOUN taxlaw-2809 170 21 of of ADP taxlaw-2809 170 22 free free ADJ taxlaw-2809 170 23 government government NOUN taxlaw-2809 170 24 insurance insurance NOUN taxlaw-2809 170 25 , , PUNCT taxlaw-2809 170 26 under under ADP taxlaw-2809 170 27 which which PRON taxlaw-2809 170 28 the the DET taxlaw-2809 170 29 government government NOUN taxlaw-2809 170 30 acts act VERB taxlaw-2809 170 31 as as ADP taxlaw-2809 170 32 a a DET taxlaw-2809 170 33 co co NOUN taxlaw-2809 170 34 - - NOUN taxlaw-2809 170 35 insurer insurer NOUN taxlaw-2809 170 36 to to ADP taxlaw-2809 170 37 the the DET taxlaw-2809 170 38 extent extent NOUN taxlaw-2809 170 39 of of ADP taxlaw-2809 170 40 the the DET taxlaw-2809 170 41 tax tax NOUN taxlaw-2809 170 42 rate rate NOUN taxlaw-2809 170 43 times time NOUN taxlaw-2809 170 44 the the DET taxlaw-2809 170 45 amount amount NOUN taxlaw-2809 170 46 of of ADP taxlaw-2809 170 47 the the DET taxlaw-2809 170 48 allowable allowable ADJ taxlaw-2809 170 49 deduction deduction NOUN taxlaw-2809 170 50 . . PUNCT taxlaw-2809 170 51 ” " PUNCT taxlaw-2809 170 52 ) ) PUNCT taxlaw-2809 170 53 ; ; PUNCT taxlaw-2809 170 54 kelman kelman NOUN taxlaw-2809 170 55 , , PUNCT taxlaw-2809 170 56 supra supra PROPN taxlaw-2809 170 57 note note NOUN taxlaw-2809 170 58 30 30 NUM taxlaw-2809 170 59 , , PUNCT taxlaw-2809 170 60 at at ADP taxlaw-2809 170 61 832 832 NUM taxlaw-2809 170 62 - - SYM taxlaw-2809 170 63 33 33 NUM taxlaw-2809 170 64 ; ; PUNCT taxlaw-2809 170 65 surrey surrey PROPN taxlaw-2809 170 66 & & CCONJ taxlaw-2809 170 67 mcdaniel mcdaniel PROPN taxlaw-2809 170 68 , , PUNCT taxlaw-2809 170 69 supra supra PROPN taxlaw-2809 170 70 note note PROPN taxlaw-2809 170 71 5 5 NUM taxlaw-2809 170 72 , , PUNCT taxlaw-2809 170 73 at at ADP taxlaw-2809 170 74 79 79 NUM taxlaw-2809 170 75 . . PUNCT taxlaw-2809 171 1 cf cf NOUN taxlaw-2809 171 2 . . PUNCT taxlaw-2809 172 1 andrew andrew PROPN taxlaw-2809 172 2 blair blair PROPN taxlaw-2809 172 3 - - PUNCT taxlaw-2809 172 4 stanek stanek PROPN taxlaw-2809 172 5 , , PUNCT taxlaw-2809 172 6 note note VERB taxlaw-2809 172 7 , , PUNCT taxlaw-2809 172 8 using use VERB taxlaw-2809 172 9 insurance insurance NOUN taxlaw-2809 172 10 law law NOUN taxlaw-2809 172 11 and and CCONJ taxlaw-2809 172 12 policy policy NOUN taxlaw-2809 172 13 to to PART taxlaw-2809 172 14 interpret interpret VERB taxlaw-2809 172 15 the the DET taxlaw-2809 172 16 tax tax NOUN taxlaw-2809 172 17 code code NOUN taxlaw-2809 172 18 ’s ’s PART taxlaw-2809 172 19 loss loss NOUN taxlaw-2809 172 20 and and CCONJ taxlaw-2809 172 21 medical medical ADJ taxlaw-2809 172 22 expense expense NOUN taxlaw-2809 172 23 provisions provision NOUN taxlaw-2809 172 24 , , PUNCT taxlaw-2809 172 25 26 26 NUM taxlaw-2809 172 26 yale yale PROPN taxlaw-2809 172 27 l. l. PROPN taxlaw-2809 172 28 & & CCONJ taxlaw-2809 172 29 pol’y pol’y NOUN taxlaw-2809 172 30 rev rev VERB taxlaw-2809 172 31 . . PROPN taxlaw-2809 172 32 309 309 NUM taxlaw-2809 172 33 ( ( PUNCT taxlaw-2809 172 34 2007 2007 NUM taxlaw-2809 172 35 ) ) PUNCT taxlaw-2809 172 36 ( ( PUNCT taxlaw-2809 172 37 advocating advocate VERB taxlaw-2809 172 38 for for ADP taxlaw-2809 172 39 using use VERB taxlaw-2809 172 40 traditional traditional ADJ taxlaw-2809 172 41 insurance insurance NOUN taxlaw-2809 172 42 law law NOUN taxlaw-2809 172 43 concepts concept NOUN taxlaw-2809 172 44 to to PART taxlaw-2809 172 45 reinterpret reinterpret VERB taxlaw-2809 172 46 the the DET taxlaw-2809 172 47 medical medical ADJ taxlaw-2809 172 48 expense expense NOUN taxlaw-2809 172 49 deduction deduction NOUN taxlaw-2809 172 50 ) ) PUNCT taxlaw-2809 172 51 . . PUNCT taxlaw-2809 173 1 for for ADP taxlaw-2809 173 2 further further ADJ taxlaw-2809 173 3 discussion discussion NOUN taxlaw-2809 173 4 of of ADP taxlaw-2809 173 5 the the DET taxlaw-2809 173 6 relationship relationship NOUN taxlaw-2809 173 7 between between ADP taxlaw-2809 173 8 the the DET taxlaw-2809 173 9 medical medical ADJ taxlaw-2809 173 10 expense expense NOUN taxlaw-2809 173 11 deduction deduction NOUN taxlaw-2809 173 12 and and CCONJ taxlaw-2809 173 13 traditional traditional ADJ taxlaw-2809 173 14 health health NOUN taxlaw-2809 173 15 insurance insurance NOUN taxlaw-2809 173 16 see see VERB taxlaw-2809 173 17 infra infra NOUN taxlaw-2809 173 18 part part NOUN taxlaw-2809 173 19 iii.a.2 iii.a.2 PROPN taxlaw-2809 173 20 . . PUNCT taxlaw-2809 174 1 59 59 NUM taxlaw-2809 174 2 kaplow kaplow NOUN taxlaw-2809 174 3 , , PUNCT taxlaw-2809 174 4 supra supra PROPN taxlaw-2809 174 5 note note PROPN taxlaw-2809 174 6 29 29 NUM taxlaw-2809 174 7 , , PUNCT taxlaw-2809 174 8 at at ADP taxlaw-2809 174 9 1493 1493 NUM taxlaw-2809 174 10 - - SYM taxlaw-2809 174 11 99 99 NUM taxlaw-2809 174 12 . . PUNCT taxlaw-2809 174 13 see see VERB taxlaw-2809 174 14 also also ADV taxlaw-2809 174 15 staff staff NOUN taxlaw-2809 174 16 of of ADP taxlaw-2809 174 17 joint joint ADJ taxlaw-2809 174 18 comm comm NOUN taxlaw-2809 174 19 . . PUNCT taxlaw-2809 175 1 on on ADP taxlaw-2809 175 2 tax’n tax’n NUM taxlaw-2809 175 3 , , PUNCT taxlaw-2809 175 4 supra supra PROPN taxlaw-2809 175 5 note note NOUN taxlaw-2809 175 6 42 42 NUM taxlaw-2809 175 7 , , PUNCT taxlaw-2809 175 8 at at ADP taxlaw-2809 175 9 23 23 NUM taxlaw-2809 175 10 . . PUNCT taxlaw-2809 176 1 cf cf NOUN taxlaw-2809 176 2 . . PUNCT taxlaw-2809 177 1 robert robert PROPN taxlaw-2809 177 2 k. k. PROPN taxlaw-2809 177 3 lu lu PROPN taxlaw-2809 177 4 , , PUNCT taxlaw-2809 177 5 note note VERB taxlaw-2809 177 6 , , PUNCT taxlaw-2809 177 7 gross gross ADJ taxlaw-2809 177 8 negligence negligence NOUN taxlaw-2809 177 9 and and CCONJ taxlaw-2809 177 10 the the DET taxlaw-2809 177 11 medical medical ADJ taxlaw-2809 177 12 expense expense NOUN taxlaw-2809 177 13 deduction deduction NOUN taxlaw-2809 177 14 , , PUNCT taxlaw-2809 177 15 71 71 NUM taxlaw-2809 177 16 s. s. PROPN taxlaw-2809 177 17 cal cal PROPN taxlaw-2809 177 18 . . PUNCT taxlaw-2809 178 1 l. l. PROPN taxlaw-2809 178 2 rev rev PROPN taxlaw-2809 178 3 . . PROPN taxlaw-2809 179 1 845 845 NUM taxlaw-2809 179 2 ( ( PUNCT taxlaw-2809 179 3 1998 1998 NUM taxlaw-2809 179 4 ) ) PUNCT taxlaw-2809 179 5 ( ( PUNCT taxlaw-2809 179 6 arguing argue VERB taxlaw-2809 179 7 that that SCONJ taxlaw-2809 179 8 barring bar VERB taxlaw-2809 179 9 the the DET taxlaw-2809 179 10 medical medical ADJ taxlaw-2809 179 11 expense expense NOUN taxlaw-2809 179 12 deduction deduction NOUN taxlaw-2809 179 13 in in ADP taxlaw-2809 179 14 cases case NOUN taxlaw-2809 179 15 where where SCONJ taxlaw-2809 179 16 the the DET taxlaw-2809 179 17 taxpayer taxpayer NOUN taxlaw-2809 179 18 is be AUX taxlaw-2809 179 19 grossly grossly ADV taxlaw-2809 179 20 negligent negligent ADJ taxlaw-2809 179 21 would would AUX taxlaw-2809 179 22 increase increase VERB taxlaw-2809 179 23 social social ADJ taxlaw-2809 179 24 welfare welfare NOUN taxlaw-2809 179 25 ) ) PUNCT taxlaw-2809 179 26 . . PUNCT taxlaw-2809 180 1 60 60 NUM taxlaw-2809 180 2 see see VERB taxlaw-2809 180 3 bittker bittker NOUN taxlaw-2809 180 4 , , PUNCT taxlaw-2809 180 5 supra supra PROPN taxlaw-2809 180 6 note note PROPN taxlaw-2809 180 7 41 41 NUM taxlaw-2809 180 8 , , PUNCT taxlaw-2809 180 9 at at ADP taxlaw-2809 180 10 199 199 NUM taxlaw-2809 180 11 ( ( PUNCT taxlaw-2809 180 12 responding respond VERB taxlaw-2809 180 13 to to ADP taxlaw-2809 180 14 a a DET taxlaw-2809 180 15 similar similar ADJ taxlaw-2809 180 16 position position NOUN taxlaw-2809 180 17 in in ADP taxlaw-2809 180 18 james james PROPN taxlaw-2809 180 19 m. m. PROPN taxlaw-2809 180 20 buchanan buchanan PROPN taxlaw-2809 180 21 , , PUNCT taxlaw-2809 180 22 the the DET taxlaw-2809 180 23 public public ADJ taxlaw-2809 180 24 finances finance NOUN taxlaw-2809 180 25 226 226 NUM taxlaw-2809 180 26 ( ( PUNCT taxlaw-2809 180 27 3d 3d NUM taxlaw-2809 180 28 ed ed NOUN taxlaw-2809 180 29 . . PROPN taxlaw-2809 180 30 , , PUNCT taxlaw-2809 180 31 1970 1970 NUM taxlaw-2809 180 32 ) ) PUNCT taxlaw-2809 180 33 ) ) PUNCT taxlaw-2809 180 34 . . PUNCT taxlaw-2809 181 1 61 61 NUM taxlaw-2809 181 2 see see NOUN taxlaw-2809 181 3 bittker bittker NOUN taxlaw-2809 181 4 , , PUNCT taxlaw-2809 181 5 supra supra PROPN taxlaw-2809 181 6 note note PROPN taxlaw-2809 181 7 41 41 NUM taxlaw-2809 181 8 , , PUNCT taxlaw-2809 181 9 at at ADP taxlaw-2809 181 10 199 199 NUM taxlaw-2809 181 11 . . PUNCT taxlaw-2809 181 12 94 94 NUM taxlaw-2809 181 13 columbia columbia PROPN taxlaw-2809 181 14 journal journal PROPN taxlaw-2809 181 15 of of ADP taxlaw-2809 181 16 tax tax NOUN taxlaw-2809 181 17 law law NOUN taxlaw-2809 182 1 [ [ X taxlaw-2809 182 2 vol.3:86 vol.3:86 NOUN taxlaw-2809 182 3 are be AUX taxlaw-2809 182 4 executed execute VERB taxlaw-2809 182 5 via via ADP taxlaw-2809 182 6 the the DET taxlaw-2809 182 7 tax tax NOUN taxlaw-2809 182 8 system system NOUN taxlaw-2809 182 9 comply comply VERB taxlaw-2809 182 10 with with ADP taxlaw-2809 182 11 independent independent ADJ taxlaw-2809 182 12 tax tax NOUN taxlaw-2809 182 13 norms.62 norms.62 NOUN taxlaw-2809 182 14 instead instead ADV taxlaw-2809 182 15 , , PUNCT taxlaw-2809 182 16 they they PRON taxlaw-2809 182 17 contend contend VERB taxlaw-2809 182 18 that that SCONJ taxlaw-2809 182 19 the the DET taxlaw-2809 182 20 decision decision NOUN taxlaw-2809 182 21 to to PART taxlaw-2809 182 22 implement implement VERB taxlaw-2809 182 23 such such ADJ taxlaw-2809 182 24 programs program NOUN taxlaw-2809 182 25 through through ADP taxlaw-2809 182 26 a a DET taxlaw-2809 182 27 tax tax NOUN taxlaw-2809 182 28 expenditure expenditure NOUN taxlaw-2809 182 29 or or CCONJ taxlaw-2809 182 30 a a DET taxlaw-2809 182 31 direct direct ADJ taxlaw-2809 182 32 grant grant NOUN taxlaw-2809 182 33 is be AUX taxlaw-2809 182 34 merely merely ADV taxlaw-2809 182 35 a a DET taxlaw-2809 182 36 matter matter NOUN taxlaw-2809 182 37 of of ADP taxlaw-2809 182 38 institutional institutional ADJ taxlaw-2809 182 39 design.63 design.63 NOUN taxlaw-2809 182 40 the the DET taxlaw-2809 182 41 government government NOUN taxlaw-2809 182 42 will will AUX taxlaw-2809 182 43 inevitably inevitably ADV taxlaw-2809 182 44 decide decide VERB taxlaw-2809 182 45 to to PART taxlaw-2809 182 46 subsidize subsidize VERB taxlaw-2809 182 47 or or CCONJ taxlaw-2809 182 48 encourage encourage VERB taxlaw-2809 182 49 any any DET taxlaw-2809 182 50 number number NOUN taxlaw-2809 182 51 of of ADP taxlaw-2809 182 52 activities.64 activities.64 NOUN taxlaw-2809 182 53 the the DET taxlaw-2809 182 54 point point NOUN taxlaw-2809 182 55 of of ADP taxlaw-2809 182 56 weisbach weisbach NOUN taxlaw-2809 182 57 ’s ’s PART taxlaw-2809 182 58 and and CCONJ taxlaw-2809 182 59 nussim nussim PROPN taxlaw-2809 182 60 ’s ’s PART taxlaw-2809 182 61 analysis analysis NOUN taxlaw-2809 182 62 is be AUX taxlaw-2809 182 63 to to PART taxlaw-2809 182 64 emphasize emphasize VERB taxlaw-2809 182 65 that that SCONJ taxlaw-2809 182 66 the the DET taxlaw-2809 182 67 real real ADJ taxlaw-2809 182 68 concern concern NOUN taxlaw-2809 182 69 is be AUX taxlaw-2809 182 70 whether whether SCONJ taxlaw-2809 182 71 the the DET taxlaw-2809 182 72 form form NOUN taxlaw-2809 182 73 of of ADP taxlaw-2809 182 74 the the DET taxlaw-2809 182 75 subsidy subsidy NOUN taxlaw-2809 182 76 is be AUX taxlaw-2809 182 77 supportable supportable ADJ taxlaw-2809 182 78 given give VERB taxlaw-2809 182 79 overall overall ADJ taxlaw-2809 182 80 government government NOUN taxlaw-2809 182 81 policy policy NOUN taxlaw-2809 182 82 and and CCONJ taxlaw-2809 182 83 structure structure NOUN taxlaw-2809 182 84 , , PUNCT taxlaw-2809 182 85 not not PART taxlaw-2809 182 86 how how SCONJ taxlaw-2809 182 87 the the DET taxlaw-2809 182 88 subsidy subsidy NOUN taxlaw-2809 182 89 fits fit VERB taxlaw-2809 182 90 within within ADP taxlaw-2809 182 91 an an DET taxlaw-2809 182 92 ideal ideal ADJ taxlaw-2809 182 93 income income NOUN taxlaw-2809 182 94 tax.65 tax.65 ADP taxlaw-2809 182 95 in in ADP taxlaw-2809 182 96 other other ADJ taxlaw-2809 182 97 words word NOUN taxlaw-2809 182 98 , , PUNCT taxlaw-2809 182 99 weisbach weisbach NOUN taxlaw-2809 182 100 and and CCONJ taxlaw-2809 182 101 nussim nussim ADJ taxlaw-2809 182 102 embrace embrace NOUN taxlaw-2809 182 103 surrey surrey PROPN taxlaw-2809 182 104 ’s ’s PART taxlaw-2809 182 105 assertion assertion NOUN taxlaw-2809 182 106 that that SCONJ taxlaw-2809 182 107 tax tax NOUN taxlaw-2809 182 108 expenditures expenditure NOUN taxlaw-2809 182 109 are be AUX taxlaw-2809 182 110 nothing nothing PRON taxlaw-2809 182 111 more more ADJ taxlaw-2809 182 112 than than ADP taxlaw-2809 182 113 direct direct ADJ taxlaw-2809 182 114 grants grant NOUN taxlaw-2809 182 115 disguised disguise VERB taxlaw-2809 182 116 . . PUNCT taxlaw-2809 183 1 66 66 NUM taxlaw-2809 184 1 nonetheless nonetheless ADV taxlaw-2809 184 2 , , PUNCT taxlaw-2809 184 3 they they PRON taxlaw-2809 184 4 find find VERB taxlaw-2809 184 5 that that SCONJ taxlaw-2809 184 6 providing provide VERB taxlaw-2809 184 7 for for ADP taxlaw-2809 184 8 these these DET taxlaw-2809 184 9 direct direct ADJ taxlaw-2809 184 10 grants grant NOUN taxlaw-2809 184 11 through through ADP taxlaw-2809 184 12 the the DET taxlaw-2809 184 13 tax tax NOUN taxlaw-2809 184 14 system system NOUN taxlaw-2809 184 15 may may AUX taxlaw-2809 184 16 be be AUX taxlaw-2809 184 17 preferable.67 preferable.67 VERB taxlaw-2809 184 18 direct direct ADJ taxlaw-2809 184 19 subsidies subsidy NOUN taxlaw-2809 184 20 through through ADP taxlaw-2809 184 21 the the DET taxlaw-2809 184 22 tax tax NOUN taxlaw-2809 184 23 system system NOUN taxlaw-2809 184 24 may may AUX taxlaw-2809 184 25 be be AUX taxlaw-2809 184 26 desirable desirable ADJ taxlaw-2809 184 27 because because SCONJ taxlaw-2809 184 28 they they PRON taxlaw-2809 184 29 take take VERB taxlaw-2809 184 30 advantage advantage NOUN taxlaw-2809 184 31 of of ADP taxlaw-2809 184 32 the the DET taxlaw-2809 184 33 preexisting preexist VERB taxlaw-2809 184 34 tax tax NOUN taxlaw-2809 184 35 infrastructure infrastructure NOUN taxlaw-2809 184 36 for for ADP taxlaw-2809 184 37 their their PRON taxlaw-2809 184 38 administration administration NOUN taxlaw-2809 184 39 and and CCONJ taxlaw-2809 184 40 thus thus ADV taxlaw-2809 184 41 are be AUX taxlaw-2809 184 42 arguably arguably ADV taxlaw-2809 184 43 simpler simple ADJ taxlaw-2809 184 44 to to PART taxlaw-2809 184 45 implement.68 implement.68 VERB taxlaw-2809 184 46 the the DET taxlaw-2809 184 47 medical medical ADJ taxlaw-2809 184 48 expense expense NOUN taxlaw-2809 184 49 deduction deduction NOUN taxlaw-2809 184 50 is be AUX taxlaw-2809 184 51 evidence evidence NOUN taxlaw-2809 184 52 of of ADP taxlaw-2809 184 53 a a DET taxlaw-2809 184 54 government government NOUN taxlaw-2809 184 55 spending spending NOUN taxlaw-2809 184 56 policy policy NOUN taxlaw-2809 184 57 to to PART taxlaw-2809 184 58 mitigate mitigate VERB taxlaw-2809 184 59 the the DET taxlaw-2809 184 60 burden burden NOUN taxlaw-2809 184 61 of of ADP taxlaw-2809 184 62 larger large ADJ taxlaw-2809 184 63 - - PUNCT taxlaw-2809 184 64 than than ADP taxlaw-2809 184 65 - - PUNCT taxlaw-2809 184 66 average average ADJ taxlaw-2809 184 67 medical medical ADJ taxlaw-2809 184 68 expenses expense NOUN taxlaw-2809 184 69 for for ADP taxlaw-2809 184 70 taxpayers taxpayer NOUN taxlaw-2809 184 71 for for ADP taxlaw-2809 184 72 whom whom PRON taxlaw-2809 184 73 the the DET taxlaw-2809 184 74 strain strain NOUN taxlaw-2809 184 75 of of ADP taxlaw-2809 184 76 such such DET taxlaw-2809 184 77 a a DET taxlaw-2809 184 78 burden burden NOUN taxlaw-2809 184 79 relates relate VERB taxlaw-2809 184 80 to to PART taxlaw-2809 184 81 disease disease VERB taxlaw-2809 184 82 . . PUNCT taxlaw-2809 185 1 under under ADP taxlaw-2809 185 2 weisbach weisbach NOUN taxlaw-2809 185 3 ’s ’s PART taxlaw-2809 185 4 and and CCONJ taxlaw-2809 185 5 nussim nussim PROPN taxlaw-2809 185 6 ’s ’s PART taxlaw-2809 185 7 analysis analysis NOUN taxlaw-2809 185 8 , , PUNCT taxlaw-2809 185 9 it it PRON taxlaw-2809 185 10 is be AUX taxlaw-2809 185 11 immaterial immaterial ADJ taxlaw-2809 185 12 whether whether SCONJ taxlaw-2809 185 13 it it PRON taxlaw-2809 185 14 is be AUX taxlaw-2809 185 15 a a DET taxlaw-2809 185 16 tax tax NOUN taxlaw-2809 185 17 expenditure.69 expenditure.69 NOUN taxlaw-2809 185 18 instead instead ADV taxlaw-2809 185 19 , , PUNCT taxlaw-2809 185 20 it it PRON taxlaw-2809 185 21 is be AUX taxlaw-2809 185 22 important important ADJ taxlaw-2809 185 23 that that SCONJ taxlaw-2809 185 24 there there PRON taxlaw-2809 185 25 are be VERB taxlaw-2809 185 26 advantages advantage NOUN taxlaw-2809 185 27 to to ADP taxlaw-2809 185 28 spending spend VERB taxlaw-2809 185 29 via via ADP taxlaw-2809 185 30 tax tax NOUN taxlaw-2809 185 31 expenditure expenditure NOUN taxlaw-2809 185 32 rather rather ADV taxlaw-2809 185 33 than than ADP taxlaw-2809 185 34 direct direct VERB taxlaw-2809 185 35 grant.70 grant.70 NOUN taxlaw-2809 185 36 in in ADP taxlaw-2809 185 37 particular particular ADJ taxlaw-2809 185 38 , , PUNCT taxlaw-2809 185 39 the the DET taxlaw-2809 185 40 tax tax NOUN taxlaw-2809 185 41 system system NOUN taxlaw-2809 185 42 and and CCONJ taxlaw-2809 185 43 evaluation evaluation NOUN taxlaw-2809 185 44 of of ADP taxlaw-2809 185 45 the the DET taxlaw-2809 185 46 burden burden NOUN taxlaw-2809 185 47 of of ADP taxlaw-2809 185 48 large large ADJ taxlaw-2809 185 49 medical medical ADJ taxlaw-2809 185 50 expenses expense NOUN taxlaw-2809 185 51 both both PRON taxlaw-2809 185 52 require require VERB taxlaw-2809 185 53 large large ADJ taxlaw-2809 185 54 - - PUNCT taxlaw-2809 185 55 scale scale NOUN taxlaw-2809 185 56 information information NOUN taxlaw-2809 185 57 and and CCONJ taxlaw-2809 185 58 financial financial ADJ taxlaw-2809 185 59 processing processing NOUN taxlaw-2809 185 60 , , PUNCT taxlaw-2809 185 61 reliance reliance NOUN taxlaw-2809 185 62 on on ADP taxlaw-2809 185 63 levels level NOUN taxlaw-2809 185 64 of of ADP taxlaw-2809 185 65 income income NOUN taxlaw-2809 185 66 , , PUNCT taxlaw-2809 185 67 and and CCONJ taxlaw-2809 185 68 some some DET taxlaw-2809 185 69 form form NOUN taxlaw-2809 185 70 of of ADP taxlaw-2809 185 71 wealth wealth NOUN taxlaw-2809 185 72 redistribution.71 redistribution.71 VERB taxlaw-2809 185 73 thus thus ADV taxlaw-2809 185 74 , , PUNCT taxlaw-2809 185 75 there there PRON taxlaw-2809 185 76 are be VERB taxlaw-2809 185 77 significant significant ADJ taxlaw-2809 185 78 benefits benefit NOUN taxlaw-2809 185 79 of of ADP taxlaw-2809 185 80 coordination coordination NOUN taxlaw-2809 185 81 in in ADP taxlaw-2809 185 82 implementing implement VERB taxlaw-2809 185 83 a a DET taxlaw-2809 185 84 subsidy subsidy NOUN taxlaw-2809 185 85 for for ADP taxlaw-2809 185 86 medical medical ADJ taxlaw-2809 185 87 expenses expense NOUN taxlaw-2809 185 88 through through ADP taxlaw-2809 185 89 the the DET taxlaw-2809 185 90 tax tax NOUN taxlaw-2809 185 91 62 62 NUM taxlaw-2809 185 92 weisbach weisbach NOUN taxlaw-2809 185 93 & & CCONJ taxlaw-2809 185 94 nussim nussim PROPN taxlaw-2809 185 95 , , PUNCT taxlaw-2809 185 96 supra supra PROPN taxlaw-2809 185 97 note note NOUN taxlaw-2809 185 98 7 7 NUM taxlaw-2809 185 99 . . SYM taxlaw-2809 185 100 63 63 NUM taxlaw-2809 185 101 see see VERB taxlaw-2809 185 102 i i PRON taxlaw-2809 185 103 d. d. PROPN taxlaw-2809 185 104 at at ADP taxlaw-2809 185 105 958 958 NUM taxlaw-2809 185 106 ( ( PUNCT taxlaw-2809 185 107 “ " PUNCT taxlaw-2809 185 108 if if SCONJ taxlaw-2809 185 109 the the DET taxlaw-2809 185 110 underlying underlying ADJ taxlaw-2809 185 111 policy policy NOUN taxlaw-2809 185 112 is be AUX taxlaw-2809 185 113 held hold VERB taxlaw-2809 185 114 constant constant ADJ taxlaw-2809 185 115 , , PUNCT taxlaw-2809 185 116 there there PRON taxlaw-2809 185 117 are be VERB taxlaw-2809 185 118 no no DET taxlaw-2809 185 119 effects effect NOUN taxlaw-2809 185 120 of of ADP taxlaw-2809 185 121 putting put VERB taxlaw-2809 185 122 a a DET taxlaw-2809 185 123 program program NOUN taxlaw-2809 185 124 into into ADP taxlaw-2809 185 125 or or CCONJ taxlaw-2809 185 126 taking take VERB taxlaw-2809 185 127 a a DET taxlaw-2809 185 128 program program NOUN taxlaw-2809 185 129 out out ADP taxlaw-2809 185 130 of of ADP taxlaw-2809 185 131 the the DET taxlaw-2809 185 132 tax tax NOUN taxlaw-2809 185 133 system system NOUN taxlaw-2809 185 134 even even ADV taxlaw-2809 185 135 if if SCONJ taxlaw-2809 185 136 doing do VERB taxlaw-2809 185 137 so so ADV taxlaw-2809 185 138 hurts hurt VERB taxlaw-2809 185 139 or or CCONJ taxlaw-2809 185 140 enhances enhance VERB taxlaw-2809 185 141 traditional traditional ADJ taxlaw-2809 185 142 notions notion NOUN taxlaw-2809 185 143 of of ADP taxlaw-2809 185 144 tax tax NOUN taxlaw-2809 185 145 policy policy NOUN taxlaw-2809 185 146 . . PUNCT taxlaw-2809 186 1 welfare welfare NOUN taxlaw-2809 186 2 is be AUX taxlaw-2809 186 3 the the DET taxlaw-2809 186 4 same same ADJ taxlaw-2809 186 5 regardless regardless ADV taxlaw-2809 186 6 of of ADP taxlaw-2809 186 7 whether whether SCONJ taxlaw-2809 186 8 the the DET taxlaw-2809 186 9 program program NOUN taxlaw-2809 186 10 is be AUX taxlaw-2809 186 11 formally formally ADV taxlaw-2809 186 12 part part NOUN taxlaw-2809 186 13 of of ADP taxlaw-2809 186 14 the the DET taxlaw-2809 186 15 tax tax NOUN taxlaw-2809 186 16 system system NOUN taxlaw-2809 186 17 or or CCONJ taxlaw-2809 186 18 is be AUX taxlaw-2809 186 19 located locate VERB taxlaw-2809 186 20 somewhere somewhere ADV taxlaw-2809 186 21 else else ADV taxlaw-2809 186 22 in in ADP taxlaw-2809 186 23 the the DET taxlaw-2809 186 24 government government NOUN taxlaw-2809 186 25 . . PUNCT taxlaw-2809 187 1 if if SCONJ taxlaw-2809 187 2 we we PRON taxlaw-2809 187 3 mistakenly mistakenly ADV taxlaw-2809 187 4 look look VERB taxlaw-2809 187 5 only only ADV taxlaw-2809 187 6 at at ADP taxlaw-2809 187 7 the the DET taxlaw-2809 187 8 tax tax NOUN taxlaw-2809 187 9 system system NOUN taxlaw-2809 187 10 instead instead ADV taxlaw-2809 187 11 of of ADP taxlaw-2809 187 12 overall overall ADJ taxlaw-2809 187 13 government government NOUN taxlaw-2809 187 14 policy policy NOUN taxlaw-2809 187 15 , , PUNCT taxlaw-2809 187 16 we we PRON taxlaw-2809 187 17 will will AUX taxlaw-2809 187 18 draw draw VERB taxlaw-2809 187 19 the the DET taxlaw-2809 187 20 wrong wrong ADJ taxlaw-2809 187 21 conclusions conclusion NOUN taxlaw-2809 187 22 . . PUNCT taxlaw-2809 187 23 ” " PUNCT taxlaw-2809 187 24 ) ) PUNCT taxlaw-2809 187 25 . . PUNCT taxlaw-2809 188 1 64 64 NUM taxlaw-2809 188 2 see see VERB taxlaw-2809 188 3 i i PRON taxlaw-2809 188 4 d. d. PROPN taxlaw-2809 188 5 at at ADP taxlaw-2809 188 6 964 964 NUM taxlaw-2809 188 7 . . PUNCT taxlaw-2809 189 1 65 65 NUM taxlaw-2809 189 2 see see VERB taxlaw-2809 189 3 i i PRON taxlaw-2809 189 4 d. d. PROPN taxlaw-2809 189 5 at at ADP taxlaw-2809 189 6 963 963 NUM taxlaw-2809 189 7 - - SYM taxlaw-2809 189 8 64 64 NUM taxlaw-2809 189 9 . . PUNCT taxlaw-2809 190 1 but but CCONJ taxlaw-2809 190 2 see see VERB taxlaw-2809 190 3 j. j. PROPN taxlaw-2809 190 4 clifton clifton PROPN taxlaw-2809 190 5 fleming fleming PROPN taxlaw-2809 190 6 , , PUNCT taxlaw-2809 190 7 jr jr PROPN taxlaw-2809 190 8 . . PROPN taxlaw-2809 190 9 & & CCONJ taxlaw-2809 190 10 robert robert PROPN taxlaw-2809 190 11 j. j. PROPN taxlaw-2809 190 12 peroni peroni PROPN taxlaw-2809 190 13 , , PUNCT taxlaw-2809 190 14 reinvigorating reinvigorate VERB taxlaw-2809 190 15 tax tax NOUN taxlaw-2809 190 16 expenditure expenditure NOUN taxlaw-2809 190 17 analysis analysis NOUN taxlaw-2809 190 18 and and CCONJ taxlaw-2809 190 19 its its PRON taxlaw-2809 190 20 international international ADJ taxlaw-2809 190 21 dimension dimension NOUN taxlaw-2809 190 22 , , PUNCT taxlaw-2809 190 23 27 27 NUM taxlaw-2809 190 24 va va NOUN taxlaw-2809 190 25 . . PUNCT taxlaw-2809 191 1 tax tax PROPN taxlaw-2809 191 2 rev rev AUX taxlaw-2809 191 3 . . PROPN taxlaw-2809 191 4 437 437 NUM taxlaw-2809 191 5 , , PUNCT taxlaw-2809 191 6 468 468 NUM taxlaw-2809 191 7 - - SYM taxlaw-2809 191 8 84 84 NUM taxlaw-2809 191 9 ( ( PUNCT taxlaw-2809 191 10 2008 2008 NUM taxlaw-2809 191 11 ) ) PUNCT taxlaw-2809 191 12 ( ( PUNCT taxlaw-2809 191 13 criticizing criticize VERB taxlaw-2809 191 14 weisbach weisbach NOUN taxlaw-2809 191 15 and and CCONJ taxlaw-2809 191 16 nussim nussim NOUN taxlaw-2809 191 17 for for ADP taxlaw-2809 191 18 disregarding disregard VERB taxlaw-2809 191 19 the the DET taxlaw-2809 191 20 issue issue NOUN taxlaw-2809 191 21 of of ADP taxlaw-2809 191 22 whether whether SCONJ taxlaw-2809 191 23 something something PRON taxlaw-2809 191 24 is be AUX taxlaw-2809 191 25 in in ADP taxlaw-2809 191 26 fact fact NOUN taxlaw-2809 191 27 a a DET taxlaw-2809 191 28 tax tax NOUN taxlaw-2809 191 29 expenditure expenditure NOUN taxlaw-2809 191 30 before before ADP taxlaw-2809 191 31 turning turn VERB taxlaw-2809 191 32 to to ADP taxlaw-2809 191 33 the the DET taxlaw-2809 191 34 benefit benefit NOUN taxlaw-2809 191 35 of of ADP taxlaw-2809 191 36 its its PRON taxlaw-2809 191 37 implementation implementation NOUN taxlaw-2809 191 38 via via ADP taxlaw-2809 191 39 tax tax NOUN taxlaw-2809 191 40 policy policy NOUN taxlaw-2809 191 41 instead instead ADV taxlaw-2809 191 42 of of ADP taxlaw-2809 191 43 with with ADP taxlaw-2809 191 44 a a DET taxlaw-2809 191 45 direct direct ADJ taxlaw-2809 191 46 grant grant NOUN taxlaw-2809 191 47 ) ) PUNCT taxlaw-2809 191 48 . . PUNCT taxlaw-2809 192 1 66 66 NUM taxlaw-2809 192 2 weisbach weisbach NOUN taxlaw-2809 192 3 & & CCONJ taxlaw-2809 192 4 nussim nussim PROPN taxlaw-2809 192 5 , , PUNCT taxlaw-2809 192 6 supra supra PROPN taxlaw-2809 192 7 note note NOUN taxlaw-2809 192 8 7 7 NUM taxlaw-2809 192 9 , , PUNCT taxlaw-2809 192 10 at at ADP taxlaw-2809 192 11 978 978 NUM taxlaw-2809 192 12 - - SYM taxlaw-2809 192 13 82 82 NUM taxlaw-2809 192 14 . . PUNCT taxlaw-2809 193 1 but but CCONJ taxlaw-2809 193 2 see see VERB taxlaw-2809 193 3 daniel daniel PROPN taxlaw-2809 193 4 n. n. PROPN taxlaw-2809 193 5 shaviro shaviro PROPN taxlaw-2809 193 6 , , PUNCT taxlaw-2809 193 7 rethinking rethink VERB taxlaw-2809 193 8 tax tax NOUN taxlaw-2809 193 9 expenditures expenditure NOUN taxlaw-2809 193 10 and and CCONJ taxlaw-2809 193 11 fiscal fiscal ADJ taxlaw-2809 193 12 language language NOUN taxlaw-2809 193 13 , , PUNCT taxlaw-2809 193 14 57 57 NUM taxlaw-2809 193 15 tax tax NOUN taxlaw-2809 193 16 l. l. PROPN taxlaw-2809 193 17 rev rev PROPN taxlaw-2809 193 18 . . PROPN taxlaw-2809 193 19 187 187 NUM taxlaw-2809 193 20 , , PUNCT taxlaw-2809 193 21 207 207 NUM taxlaw-2809 193 22 - - SYM taxlaw-2809 193 23 13 13 NUM taxlaw-2809 193 24 ( ( PUNCT taxlaw-2809 193 25 2004 2004 NUM taxlaw-2809 193 26 ) ) PUNCT taxlaw-2809 193 27 ( ( PUNCT taxlaw-2809 193 28 arguing argue VERB taxlaw-2809 193 29 that that SCONJ taxlaw-2809 193 30 tax tax NOUN taxlaw-2809 193 31 expenditures expenditure NOUN taxlaw-2809 193 32 are be AUX taxlaw-2809 193 33 not not PART taxlaw-2809 193 34 equivalent equivalent ADJ taxlaw-2809 193 35 to to ADP taxlaw-2809 193 36 direct direct ADJ taxlaw-2809 193 37 spending spending NOUN taxlaw-2809 193 38 ) ) PUNCT taxlaw-2809 193 39 . . PUNCT taxlaw-2809 194 1 67 67 NUM taxlaw-2809 194 2 weisbach weisbach NOUN taxlaw-2809 194 3 & & CCONJ taxlaw-2809 194 4 nussim nussim PROPN taxlaw-2809 194 5 , , PUNCT taxlaw-2809 194 6 supra supra PROPN taxlaw-2809 194 7 note note NOUN taxlaw-2809 194 8 7 7 NUM taxlaw-2809 194 9 , , PUNCT taxlaw-2809 194 10 at at ADP taxlaw-2809 194 11 978 978 NUM taxlaw-2809 194 12 - - SYM taxlaw-2809 194 13 82 82 NUM taxlaw-2809 194 14 . . PUNCT taxlaw-2809 194 15 68 68 NUM taxlaw-2809 195 1 i i PRON taxlaw-2809 195 2 d. d. PROPN taxlaw-2809 196 1 but but CCONJ taxlaw-2809 196 2 see see VERB taxlaw-2809 196 3 edward edward PROPN taxlaw-2809 196 4 d. d. PROPN taxlaw-2809 196 5 kleinbard kleinbard PROPN taxlaw-2809 196 6 , , PUNCT taxlaw-2809 196 7 the the DET taxlaw-2809 196 8 congress congress PROPN taxlaw-2809 196 9 within within ADP taxlaw-2809 196 10 the the DET taxlaw-2809 196 11 congress congress NOUN taxlaw-2809 196 12 : : PUNCT taxlaw-2809 196 13 how how SCONJ taxlaw-2809 196 14 tax tax NOUN taxlaw-2809 196 15 expenditures expenditure NOUN taxlaw-2809 196 16 distort distort VERB taxlaw-2809 196 17 our our PRON taxlaw-2809 196 18 budget budget NOUN taxlaw-2809 196 19 and and CCONJ taxlaw-2809 196 20 our our PRON taxlaw-2809 196 21 political political ADJ taxlaw-2809 196 22 processes process NOUN taxlaw-2809 196 23 , , PUNCT taxlaw-2809 196 24 36 36 NUM taxlaw-2809 196 25 ohio ohio PROPN taxlaw-2809 196 26 n.u.l n.u.l PROPN taxlaw-2809 196 27 . . PROPN taxlaw-2809 196 28 rev rev PROPN taxlaw-2809 196 29 . . PROPN taxlaw-2809 196 30 1 1 NUM taxlaw-2809 196 31 , , PUNCT taxlaw-2809 196 32 3 3 NUM taxlaw-2809 196 33 ( ( PUNCT taxlaw-2809 196 34 2010 2010 NUM taxlaw-2809 196 35 ) ) PUNCT taxlaw-2809 196 36 ( ( PUNCT taxlaw-2809 196 37 “ " PUNCT taxlaw-2809 196 38 tax tax NOUN taxlaw-2809 196 39 expenditures expenditure NOUN taxlaw-2809 196 40 have have AUX taxlaw-2809 196 41 grown grow VERB taxlaw-2809 196 42 in in ADP taxlaw-2809 196 43 importance importance NOUN taxlaw-2809 196 44 to to ADP taxlaw-2809 196 45 the the DET taxlaw-2809 196 46 point point NOUN taxlaw-2809 196 47 where where SCONJ taxlaw-2809 196 48 they they PRON taxlaw-2809 196 49 are be AUX taxlaw-2809 196 50 now now ADV taxlaw-2809 196 51 the the DET taxlaw-2809 196 52 dominant dominant ADJ taxlaw-2809 196 53 instruments instrument NOUN taxlaw-2809 196 54 for for ADP taxlaw-2809 196 55 implementing implement VERB taxlaw-2809 196 56 new new ADJ taxlaw-2809 196 57 discretionary discretionary ADJ taxlaw-2809 196 58 spending spending NOUN taxlaw-2809 196 59 policies policy NOUN taxlaw-2809 196 60 . . PUNCT taxlaw-2809 197 1 while while SCONJ taxlaw-2809 197 2 it it PRON taxlaw-2809 197 3 is be AUX taxlaw-2809 197 4 certainly certainly ADV taxlaw-2809 197 5 true true ADJ taxlaw-2809 197 6 that that SCONJ taxlaw-2809 197 7 some some DET taxlaw-2809 197 8 forms form NOUN taxlaw-2809 197 9 of of ADP taxlaw-2809 197 10 government government NOUN taxlaw-2809 197 11 intervention intervention NOUN taxlaw-2809 197 12 are be AUX taxlaw-2809 197 13 best well ADV taxlaw-2809 197 14 delivered deliver VERB taxlaw-2809 197 15 through through ADP taxlaw-2809 197 16 the the DET taxlaw-2809 197 17 tax tax NOUN taxlaw-2809 197 18 system system NOUN taxlaw-2809 197 19 , , PUNCT taxlaw-2809 197 20 it it PRON taxlaw-2809 197 21 can can AUX taxlaw-2809 197 22 not not PART taxlaw-2809 197 23 be be AUX taxlaw-2809 197 24 the the DET taxlaw-2809 197 25 case case NOUN taxlaw-2809 197 26 that that SCONJ taxlaw-2809 197 27 neutral neutral ADJ taxlaw-2809 197 28 design design NOUN taxlaw-2809 197 29 principles principle NOUN taxlaw-2809 197 30 would would AUX taxlaw-2809 197 31 lead lead VERB taxlaw-2809 197 32 to to ADP taxlaw-2809 197 33 the the DET taxlaw-2809 197 34 current current ADJ taxlaw-2809 197 35 situation situation NOUN taxlaw-2809 197 36 , , PUNCT taxlaw-2809 197 37 where where SCONJ taxlaw-2809 197 38 we we PRON taxlaw-2809 197 39 spend spend VERB taxlaw-2809 197 40 more more ADJ taxlaw-2809 197 41 than than ADP taxlaw-2809 197 42 twice twice ADV taxlaw-2809 197 43 as as ADV taxlaw-2809 197 44 much much ADJ taxlaw-2809 197 45 through through ADP taxlaw-2809 197 46 tax tax NOUN taxlaw-2809 197 47 expenditures expenditure NOUN taxlaw-2809 197 48 as as SCONJ taxlaw-2809 197 49 we we PRON taxlaw-2809 197 50 do do VERB taxlaw-2809 197 51 through through ADP taxlaw-2809 197 52 oldfashioned oldfashioned ADJ taxlaw-2809 197 53 explicit explicit ADJ taxlaw-2809 197 54 spending spending NOUN taxlaw-2809 197 55 programs program NOUN taxlaw-2809 197 56 . . PUNCT taxlaw-2809 198 1 as as ADP taxlaw-2809 198 2 a a DET taxlaw-2809 198 3 result result NOUN taxlaw-2809 198 4 , , PUNCT taxlaw-2809 198 5 tax tax NOUN taxlaw-2809 198 6 expenditures expenditure NOUN taxlaw-2809 198 7 are be AUX taxlaw-2809 198 8 filling fill VERB taxlaw-2809 198 9 a a DET taxlaw-2809 198 10 role role NOUN taxlaw-2809 198 11 that that PRON taxlaw-2809 198 12 goes go VERB taxlaw-2809 198 13 well well ADV taxlaw-2809 198 14 beyond beyond ADP taxlaw-2809 198 15 just just ADV taxlaw-2809 198 16 another another DET taxlaw-2809 198 17 available available ADJ taxlaw-2809 198 18 policy policy NOUN taxlaw-2809 198 19 device device NOUN taxlaw-2809 198 20 in in ADP taxlaw-2809 198 21 congress congress PROPN taxlaw-2809 198 22 's 's PART taxlaw-2809 198 23 toolkit toolkit NOUN taxlaw-2809 198 24 . . PUNCT taxlaw-2809 198 25 ” " PUNCT taxlaw-2809 198 26 ) ) PUNCT taxlaw-2809 198 27 . . PUNCT taxlaw-2809 199 1 69 69 NUM taxlaw-2809 199 2 see see VERB taxlaw-2809 199 3 weisbach weisbach NOUN taxlaw-2809 199 4 & & CCONJ taxlaw-2809 199 5 nussim nussim PROPN taxlaw-2809 199 6 , , PUNCT taxlaw-2809 199 7 supra supra PROPN taxlaw-2809 199 8 note note NOUN taxlaw-2809 199 9 7 7 NUM taxlaw-2809 199 10 , , PUNCT taxlaw-2809 199 11 at at ADP taxlaw-2809 199 12 975 975 NUM taxlaw-2809 199 13 ( ( PUNCT taxlaw-2809 199 14 “ " PUNCT taxlaw-2809 199 15 [ [ X taxlaw-2809 199 16 i]f i]f NOUN taxlaw-2809 199 17 we we PRON taxlaw-2809 199 18 are be AUX taxlaw-2809 199 19 going go VERB taxlaw-2809 199 20 to to PART taxlaw-2809 199 21 subsidize subsidize VERB taxlaw-2809 199 22 medical medical ADJ taxlaw-2809 199 23 expenses expense NOUN taxlaw-2809 199 24 , , PUNCT taxlaw-2809 199 25 whether whether SCONJ taxlaw-2809 199 26 it it PRON taxlaw-2809 199 27 is be AUX taxlaw-2809 199 28 desirable desirable ADJ taxlaw-2809 199 29 to to PART taxlaw-2809 199 30 do do VERB taxlaw-2809 199 31 so so ADV taxlaw-2809 199 32 through through ADP taxlaw-2809 199 33 the the DET taxlaw-2809 199 34 tax tax NOUN taxlaw-2809 199 35 system system NOUN taxlaw-2809 199 36 should should AUX taxlaw-2809 199 37 not not PART taxlaw-2809 199 38 depend depend VERB taxlaw-2809 199 39 on on ADP taxlaw-2809 199 40 whether whether SCONJ taxlaw-2809 199 41 a a DET taxlaw-2809 199 42 medical medical ADJ taxlaw-2809 199 43 expense expense NOUN taxlaw-2809 199 44 deduction deduction NOUN taxlaw-2809 199 45 meets meet VERB taxlaw-2809 199 46 the the DET taxlaw-2809 199 47 definition definition NOUN taxlaw-2809 199 48 of of ADP taxlaw-2809 199 49 income income NOUN taxlaw-2809 199 50 . . PUNCT taxlaw-2809 199 51 ” " PUNCT taxlaw-2809 199 52 ) ) PUNCT taxlaw-2809 199 53 . . PUNCT taxlaw-2809 200 1 but but CCONJ taxlaw-2809 200 2 see see VERB taxlaw-2809 200 3 fleming fleming PROPN taxlaw-2809 200 4 & & CCONJ taxlaw-2809 200 5 peroni peroni PROPN taxlaw-2809 200 6 , , PUNCT taxlaw-2809 200 7 supra supra PROPN taxlaw-2809 200 8 note note PROPN taxlaw-2809 200 9 65 65 NUM taxlaw-2809 200 10 , , PUNCT taxlaw-2809 200 11 at at ADP taxlaw-2809 200 12 469 469 NUM taxlaw-2809 200 13 ( ( PUNCT taxlaw-2809 200 14 “ " PUNCT taxlaw-2809 200 15 a a DET taxlaw-2809 200 16 significant significant ADJ taxlaw-2809 200 17 problem problem NOUN taxlaw-2809 200 18 with with ADP taxlaw-2809 200 19 [ [ PUNCT taxlaw-2809 200 20 weisbach weisbach NOUN taxlaw-2809 200 21 ’s ’s NOUN taxlaw-2809 200 22 and and CCONJ taxlaw-2809 200 23 nussim nussim NOUN taxlaw-2809 200 24 ’s ’s PART taxlaw-2809 200 25 ] ] PUNCT taxlaw-2809 200 26 argument argument NOUN taxlaw-2809 200 27 is be AUX taxlaw-2809 200 28 that that PRON taxlaw-2809 200 29 to to PART taxlaw-2809 200 30 determine determine VERB taxlaw-2809 200 31 whether whether SCONJ taxlaw-2809 200 32 a a DET taxlaw-2809 200 33 particular particular ADJ taxlaw-2809 200 34 government government NOUN taxlaw-2809 200 35 subsidy subsidy NOUN taxlaw-2809 200 36 , , PUNCT taxlaw-2809 200 37 such such ADJ taxlaw-2809 200 38 as as ADP taxlaw-2809 200 39 a a DET taxlaw-2809 200 40 deduction deduction NOUN taxlaw-2809 200 41 for for ADP taxlaw-2809 200 42 medical medical ADJ taxlaw-2809 200 43 expenses expense NOUN taxlaw-2809 200 44 , , PUNCT taxlaw-2809 200 45 is be AUX taxlaw-2809 200 46 best well ADV taxlaw-2809 200 47 delivered deliver VERB taxlaw-2809 200 48 as as ADP taxlaw-2809 200 49 a a DET taxlaw-2809 200 50 direct direct ADJ taxlaw-2809 200 51 expenditure expenditure NOUN taxlaw-2809 200 52 or or CCONJ taxlaw-2809 200 53 as as ADP taxlaw-2809 200 54 a a DET taxlaw-2809 200 55 subsidy subsidy NOUN taxlaw-2809 200 56 through through ADP taxlaw-2809 200 57 the the DET taxlaw-2809 200 58 tax tax NOUN taxlaw-2809 200 59 system system NOUN taxlaw-2809 200 60 , , PUNCT taxlaw-2809 200 61 we we PRON taxlaw-2809 200 62 need need VERB taxlaw-2809 200 63 to to PART taxlaw-2809 200 64 know know VERB taxlaw-2809 200 65 the the DET taxlaw-2809 200 66 tax tax NOUN taxlaw-2809 200 67 system system NOUN taxlaw-2809 200 68 's 's PART taxlaw-2809 200 69 content content NOUN taxlaw-2809 200 70 and and CCONJ taxlaw-2809 200 71 structure structure NOUN taxlaw-2809 200 72 so so SCONJ taxlaw-2809 200 73 that that SCONJ taxlaw-2809 200 74 we we PRON taxlaw-2809 200 75 can can AUX taxlaw-2809 200 76 evaluate evaluate VERB taxlaw-2809 200 77 the the DET taxlaw-2809 200 78 effectiveness effectiveness NOUN taxlaw-2809 200 79 of of ADP taxlaw-2809 200 80 the the DET taxlaw-2809 200 81 tax tax NOUN taxlaw-2809 200 82 expenditure expenditure NOUN taxlaw-2809 200 83 alternative alternative NOUN taxlaw-2809 200 84 and and CCONJ taxlaw-2809 200 85 the the DET taxlaw-2809 200 86 costs cost NOUN taxlaw-2809 200 87 it it PRON taxlaw-2809 200 88 imposes impose VERB taxlaw-2809 200 89 on on ADP taxlaw-2809 200 90 the the DET taxlaw-2809 200 91 tax tax NOUN taxlaw-2809 200 92 system system NOUN taxlaw-2809 200 93 . . PUNCT taxlaw-2809 200 94 ” " PUNCT taxlaw-2809 200 95 ) ) PUNCT taxlaw-2809 200 96 . . PUNCT taxlaw-2809 201 1 70 70 NUM taxlaw-2809 201 2 weisbach weisbach NOUN taxlaw-2809 201 3 & & CCONJ taxlaw-2809 201 4 nussim nussim PROPN taxlaw-2809 201 5 , , PUNCT taxlaw-2809 201 6 supra supra PROPN taxlaw-2809 201 7 note note NOUN taxlaw-2809 201 8 7 7 NUM taxlaw-2809 201 9 , , PUNCT taxlaw-2809 201 10 at at ADP taxlaw-2809 201 11 959 959 NUM taxlaw-2809 201 12 . . PUNCT taxlaw-2809 201 13 71 71 NUM taxlaw-2809 201 14 see see VERB taxlaw-2809 201 15 i i PRON taxlaw-2809 201 16 d. d. PROPN taxlaw-2809 201 17 2011 2011 NUM taxlaw-2809 201 18 ] ] PUNCT taxlaw-2809 201 19 deducting deduct VERB taxlaw-2809 201 20 the the DET taxlaw-2809 201 21 cost cost NOUN taxlaw-2809 201 22 of of ADP taxlaw-2809 201 23 sex sex NOUN taxlaw-2809 201 24 reassignment reassignment NOUN taxlaw-2809 201 25 surgery surgery NOUN taxlaw-2809 201 26 95 95 NUM taxlaw-2809 201 27 system.72 system.72 NOUN taxlaw-2809 201 28 the the DET taxlaw-2809 201 29 remaining remain VERB taxlaw-2809 201 30 issue issue NOUN taxlaw-2809 201 31 is be AUX taxlaw-2809 201 32 which which PRON taxlaw-2809 201 33 medical medical ADJ taxlaw-2809 201 34 expenses expense NOUN taxlaw-2809 201 35 are be AUX taxlaw-2809 201 36 appropriately appropriately ADV taxlaw-2809 201 37 mitigated mitigate VERB taxlaw-2809 201 38 through through ADP taxlaw-2809 201 39 this this DET taxlaw-2809 201 40 subsidy subsidy NOUN taxlaw-2809 201 41 . . PUNCT taxlaw-2809 202 1 andrews andrews PROPN taxlaw-2809 202 2 acknowledges acknowledge VERB taxlaw-2809 202 3 that that SCONJ taxlaw-2809 202 4 some some DET taxlaw-2809 202 5 medical medical ADJ taxlaw-2809 202 6 expenses expense NOUN taxlaw-2809 202 7 will will AUX taxlaw-2809 202 8 have have VERB taxlaw-2809 202 9 a a DET taxlaw-2809 202 10 notable notable ADJ taxlaw-2809 202 11 component component NOUN taxlaw-2809 202 12 of of ADP taxlaw-2809 202 13 personal personal ADJ taxlaw-2809 202 14 gratification.73 gratification.73 PROPN taxlaw-2809 202 15 however however ADV taxlaw-2809 202 16 , , PUNCT taxlaw-2809 202 17 it it PRON taxlaw-2809 202 18 is be AUX taxlaw-2809 202 19 not not PART taxlaw-2809 202 20 possible possible ADJ taxlaw-2809 202 21 to to PART taxlaw-2809 202 22 avoid avoid VERB taxlaw-2809 202 23 all all DET taxlaw-2809 202 24 such such ADJ taxlaw-2809 202 25 borderline borderline NOUN taxlaw-2809 202 26 problems.74 problems.74 NOUN taxlaw-2809 202 27 an an DET taxlaw-2809 202 28 apt apt ADJ taxlaw-2809 202 29 comparison comparison NOUN taxlaw-2809 202 30 is be AUX taxlaw-2809 202 31 the the DET taxlaw-2809 202 32 often often ADV taxlaw-2809 202 33 blurry blurry ADJ taxlaw-2809 202 34 line line NOUN taxlaw-2809 202 35 between between ADP taxlaw-2809 202 36 business business NOUN taxlaw-2809 202 37 and and CCONJ taxlaw-2809 202 38 personal personal ADJ taxlaw-2809 202 39 expenses expense NOUN taxlaw-2809 202 40 when when SCONJ taxlaw-2809 202 41 evaluating evaluate VERB taxlaw-2809 202 42 the the DET taxlaw-2809 202 43 business business NOUN taxlaw-2809 202 44 expense expense NOUN taxlaw-2809 202 45 deduction.75 deduction.75 PROPN taxlaw-2809 202 46 just just ADV taxlaw-2809 202 47 as as SCONJ taxlaw-2809 202 48 a a DET taxlaw-2809 202 49 taxpayer taxpayer NOUN taxlaw-2809 202 50 makes make VERB taxlaw-2809 202 51 certain certain ADJ taxlaw-2809 202 52 medical medical ADJ taxlaw-2809 202 53 decisions decision NOUN taxlaw-2809 202 54 influenced influence VERB taxlaw-2809 202 55 by by ADP taxlaw-2809 202 56 personal personal PROPN taxlaw-2809 202 57 rather rather ADV taxlaw-2809 202 58 than than ADP taxlaw-2809 202 59 medical medical ADJ taxlaw-2809 202 60 factors factor NOUN taxlaw-2809 202 61 , , PUNCT taxlaw-2809 202 62 he he PRON taxlaw-2809 202 63 may may AUX taxlaw-2809 202 64 incur incur VERB taxlaw-2809 202 65 business business NOUN taxlaw-2809 202 66 expenses expense NOUN taxlaw-2809 202 67 related relate VERB taxlaw-2809 202 68 to to ADP taxlaw-2809 202 69 his his PRON taxlaw-2809 202 70 personal personal ADJ taxlaw-2809 202 71 values.76 values.76 NOUN taxlaw-2809 202 72 for for ADP taxlaw-2809 202 73 example example NOUN taxlaw-2809 202 74 , , PUNCT taxlaw-2809 202 75 he he PRON taxlaw-2809 202 76 may may AUX taxlaw-2809 202 77 choose choose VERB taxlaw-2809 202 78 a a DET taxlaw-2809 202 79 more more ADV taxlaw-2809 202 80 luxurious luxurious ADJ taxlaw-2809 202 81 office office NOUN taxlaw-2809 202 82 location location NOUN taxlaw-2809 202 83 , , PUNCT taxlaw-2809 202 84 or or CCONJ taxlaw-2809 202 85 first first ADJ taxlaw-2809 202 86 class class NOUN taxlaw-2809 202 87 business business NOUN taxlaw-2809 202 88 travel.77 travel.77 NOUN taxlaw-2809 202 89 nonetheless nonetheless ADV taxlaw-2809 202 90 , , PUNCT taxlaw-2809 202 91 the the DET taxlaw-2809 202 92 element element NOUN taxlaw-2809 202 93 of of ADP taxlaw-2809 202 94 personal personal ADJ taxlaw-2809 202 95 gratification gratification NOUN taxlaw-2809 202 96 does do AUX taxlaw-2809 202 97 not not PART taxlaw-2809 202 98 mean mean VERB taxlaw-2809 202 99 these these PRON taxlaw-2809 202 100 are be AUX taxlaw-2809 202 101 not not PART taxlaw-2809 202 102 real real ADV taxlaw-2809 202 103 medical medical ADJ taxlaw-2809 202 104 expenses.78 expenses.78 PROPN taxlaw-2809 202 105 to to ADP taxlaw-2809 202 106 this this DET taxlaw-2809 202 107 point point NOUN taxlaw-2809 202 108 , , PUNCT taxlaw-2809 202 109 kelman kelman NOUN taxlaw-2809 202 110 answers answer VERB taxlaw-2809 202 111 that that SCONJ taxlaw-2809 202 112 the the DET taxlaw-2809 202 113 comparison comparison NOUN taxlaw-2809 202 114 is be AUX taxlaw-2809 202 115 misleading misleading ADJ taxlaw-2809 202 116 because because SCONJ taxlaw-2809 202 117 the the DET taxlaw-2809 202 118 business business NOUN taxlaw-2809 202 119 expense expense NOUN taxlaw-2809 202 120 deduction deduction NOUN taxlaw-2809 202 121 , , PUNCT taxlaw-2809 202 122 unlike unlike ADP taxlaw-2809 202 123 the the DET taxlaw-2809 202 124 medical medical ADJ taxlaw-2809 202 125 expense expense NOUN taxlaw-2809 202 126 deduction deduction NOUN taxlaw-2809 202 127 , , PUNCT taxlaw-2809 202 128 is be AUX taxlaw-2809 202 129 an an DET taxlaw-2809 202 130 integral integral ADJ taxlaw-2809 202 131 part part NOUN taxlaw-2809 202 132 of of ADP taxlaw-2809 202 133 the the DET taxlaw-2809 202 134 tax tax NOUN taxlaw-2809 202 135 structure.79 structure.79 NOUN taxlaw-2809 202 136 however however ADV taxlaw-2809 202 137 , , PUNCT taxlaw-2809 202 138 kelman kelman NOUN taxlaw-2809 202 139 merely merely ADV taxlaw-2809 202 140 describes describe VERB taxlaw-2809 202 141 administrative administrative ADJ taxlaw-2809 202 142 issues issue NOUN taxlaw-2809 202 143 of of ADP taxlaw-2809 202 144 pinpointing pinpoint VERB taxlaw-2809 202 145 exactly exactly ADV taxlaw-2809 202 146 which which PRON taxlaw-2809 202 147 medical medical ADJ taxlaw-2809 202 148 expenses expense NOUN taxlaw-2809 202 149 are be AUX taxlaw-2809 202 150 appropriately appropriately ADV taxlaw-2809 202 151 deductible deductible ADJ taxlaw-2809 202 152 , , PUNCT taxlaw-2809 202 153 instead instead ADV taxlaw-2809 202 154 of of ADP taxlaw-2809 202 155 problems problem NOUN taxlaw-2809 202 156 with with ADP taxlaw-2809 202 157 the the DET taxlaw-2809 202 158 deduction deduction NOUN taxlaw-2809 202 159 in in ADP taxlaw-2809 202 160 general.80 general.80 NOUN taxlaw-2809 202 161 if if SCONJ taxlaw-2809 202 162 the the DET taxlaw-2809 202 163 problem problem NOUN taxlaw-2809 202 164 is be AUX taxlaw-2809 202 165 that that SCONJ taxlaw-2809 202 166 taxpayers taxpayer NOUN taxlaw-2809 202 167 make make VERB taxlaw-2809 202 168 quasi quasi ADJ taxlaw-2809 202 169 - - ADJ taxlaw-2809 202 170 medical medical ADJ taxlaw-2809 202 171 decisions decision NOUN taxlaw-2809 202 172 because because SCONJ taxlaw-2809 202 173 of of ADP taxlaw-2809 202 174 personal personal ADJ taxlaw-2809 202 175 taste taste NOUN taxlaw-2809 202 176 , , PUNCT taxlaw-2809 202 177 the the DET taxlaw-2809 202 178 suitable suitable ADJ taxlaw-2809 202 179 response response NOUN taxlaw-2809 202 180 to to ADP taxlaw-2809 202 181 this this DET taxlaw-2809 202 182 problem problem NOUN taxlaw-2809 202 183 is be AUX taxlaw-2809 202 184 to to PART taxlaw-2809 202 185 refine refine VERB taxlaw-2809 202 186 the the DET taxlaw-2809 202 187 deduction deduction NOUN taxlaw-2809 202 188 to to PART taxlaw-2809 202 189 account account VERB taxlaw-2809 202 190 as as ADV taxlaw-2809 202 191 accurately accurately ADV taxlaw-2809 202 192 as as ADP taxlaw-2809 202 193 possible possible ADJ taxlaw-2809 202 194 for for SCONJ taxlaw-2809 202 195 only only ADV taxlaw-2809 202 196 those those DET taxlaw-2809 202 197 medical medical ADJ taxlaw-2809 202 198 problems problem NOUN taxlaw-2809 202 199 that that PRON taxlaw-2809 202 200 affect affect VERB taxlaw-2809 202 201 taxpayers taxpayer NOUN taxlaw-2809 202 202 ’ ’ PART taxlaw-2809 202 203 ability ability NOUN taxlaw-2809 202 204 to to PART taxlaw-2809 202 205 pay.81 pay.81 VERB taxlaw-2809 202 206 the the DET taxlaw-2809 202 207 1990 1990 NUM taxlaw-2809 202 208 amendment amendment NOUN taxlaw-2809 202 209 of of ADP taxlaw-2809 202 210 § § PROPN taxlaw-2809 202 211 213 213 NUM taxlaw-2809 202 212 to to PART taxlaw-2809 202 213 exclude exclude VERB taxlaw-2809 202 214 cosmetic cosmetic ADJ taxlaw-2809 202 215 surgery surgery NOUN taxlaw-2809 202 216 expenses expense NOUN taxlaw-2809 202 217 was be AUX taxlaw-2809 202 218 just just ADV taxlaw-2809 202 219 such such DET taxlaw-2809 202 220 a a DET taxlaw-2809 202 221 refinement.82 refinement.82 PROPN taxlaw-2809 202 222 iii iii PROPN taxlaw-2809 202 223 . . PUNCT taxlaw-2809 202 224 structure structure NOUN taxlaw-2809 202 225 and and CCONJ taxlaw-2809 202 226 scope scope NOUN taxlaw-2809 202 227 of of ADP taxlaw-2809 202 228 the the DET taxlaw-2809 202 229 medical medical ADJ taxlaw-2809 202 230 expense expense NOUN taxlaw-2809 202 231 deduction deduction NOUN taxlaw-2809 202 232 a. a. NOUN taxlaw-2809 202 233 general general ADJ taxlaw-2809 202 234 statutory statutory ADJ taxlaw-2809 202 235 scheme scheme NOUN taxlaw-2809 202 236 1 1 NUM taxlaw-2809 202 237 . . PUNCT taxlaw-2809 202 238 mechanics mechanic NOUN taxlaw-2809 202 239 of of ADP taxlaw-2809 202 240 the the DET taxlaw-2809 202 241 deduction deduction NOUN taxlaw-2809 202 242 section section NOUN taxlaw-2809 202 243 213 213 NUM taxlaw-2809 202 244 provides provide VERB taxlaw-2809 202 245 a a DET taxlaw-2809 202 246 deduction deduction NOUN taxlaw-2809 202 247 for for ADP taxlaw-2809 202 248 expenses expense NOUN taxlaw-2809 202 249 paid pay VERB taxlaw-2809 202 250 for for ADP taxlaw-2809 202 251 the the DET taxlaw-2809 202 252 medical medical ADJ taxlaw-2809 202 253 care care NOUN taxlaw-2809 202 254 of of ADP taxlaw-2809 202 255 the the DET taxlaw-2809 202 256 taxpayer taxpayer NOUN taxlaw-2809 202 257 , , PUNCT taxlaw-2809 202 258 his his PRON taxlaw-2809 202 259 or or CCONJ taxlaw-2809 202 260 her her PRON taxlaw-2809 202 261 spouse spouse NOUN taxlaw-2809 202 262 , , PUNCT taxlaw-2809 202 263 and and CCONJ taxlaw-2809 202 264 dependents dependent NOUN taxlaw-2809 202 265 if if SCONJ taxlaw-2809 202 266 the the DET taxlaw-2809 202 267 taxpayer taxpayer NOUN taxlaw-2809 202 268 is be AUX taxlaw-2809 202 269 not not PART taxlaw-2809 202 270 compensated compensate VERB taxlaw-2809 202 271 for for ADP taxlaw-2809 202 272 the the DET taxlaw-2809 202 273 expenses expense NOUN taxlaw-2809 202 274 by by ADP taxlaw-2809 202 275 insurance insurance NOUN taxlaw-2809 202 276 or or CCONJ taxlaw-2809 202 277 otherwise otherwise ADV taxlaw-2809 202 278 ( ( PUNCT taxlaw-2809 202 279 e.g. e.g. ADV taxlaw-2809 202 280 , , PUNCT taxlaw-2809 202 281 by by ADP taxlaw-2809 202 282 a a DET taxlaw-2809 202 283 tortfeasor).83 tortfeasor).83 PROPN taxlaw-2809 202 284 qualified qualified ADJ taxlaw-2809 202 285 expenses expense NOUN taxlaw-2809 202 286 may may AUX taxlaw-2809 202 287 be be AUX taxlaw-2809 202 288 deducted deduct VERB taxlaw-2809 202 289 if if SCONJ taxlaw-2809 202 290 the the DET taxlaw-2809 202 291 taxpayer taxpayer NOUN taxlaw-2809 202 292 elects elect NOUN taxlaw-2809 202 293 to to PART taxlaw-2809 202 294 itemize itemize VERB taxlaw-2809 202 295 deductions deduction NOUN taxlaw-2809 202 296 , , PUNCT taxlaw-2809 202 297 and and CCONJ taxlaw-2809 202 298 only only ADV taxlaw-2809 202 299 to to ADP taxlaw-2809 202 300 the the DET taxlaw-2809 202 301 extent extent NOUN taxlaw-2809 202 302 that that SCONJ taxlaw-2809 202 303 such such ADJ taxlaw-2809 202 304 72 72 NUM taxlaw-2809 202 305 see see VERB taxlaw-2809 202 306 i i PROPN taxlaw-2809 202 307 d. d. PROPN taxlaw-2809 202 308 73 73 PROPN taxlaw-2809 202 309 andrews andrews PROPN taxlaw-2809 202 310 , , PUNCT taxlaw-2809 202 311 supra supra PROPN taxlaw-2809 202 312 note note PROPN taxlaw-2809 202 313 4 4 NUM taxlaw-2809 202 314 , , PUNCT taxlaw-2809 202 315 at at ADP taxlaw-2809 202 316 337 337 NUM taxlaw-2809 202 317 . . PUNCT taxlaw-2809 203 1 74 74 NUM taxlaw-2809 204 1 i i PRON taxlaw-2809 204 2 d. d. PROPN taxlaw-2809 204 3 75 75 NUM taxlaw-2809 204 4 see see VERB taxlaw-2809 204 5 bittker bittker NOUN taxlaw-2809 204 6 , , PUNCT taxlaw-2809 204 7 supra supra PROPN taxlaw-2809 204 8 note note PROPN taxlaw-2809 204 9 41 41 NUM taxlaw-2809 204 10 , , PUNCT taxlaw-2809 204 11 at at ADP taxlaw-2809 204 12 199 199 NUM taxlaw-2809 204 13 ; ; PUNCT taxlaw-2809 204 14 griffith griffith PROPN taxlaw-2809 204 15 , , PUNCT taxlaw-2809 204 16 supra supra PROPN taxlaw-2809 204 17 note note PROPN taxlaw-2809 204 18 11 11 NUM taxlaw-2809 204 19 , , PUNCT taxlaw-2809 204 20 at at ADP taxlaw-2809 204 21 371 371 NUM taxlaw-2809 204 22 n.159 n.159 NOUN taxlaw-2809 204 23 ; ; PUNCT taxlaw-2809 204 24 kelman kelman NOUN taxlaw-2809 204 25 , , PUNCT taxlaw-2809 204 26 supra supra PROPN taxlaw-2809 204 27 note note NOUN taxlaw-2809 204 28 30 30 NUM taxlaw-2809 204 29 , , PUNCT taxlaw-2809 204 30 at at ADP taxlaw-2809 204 31 876 876 NUM taxlaw-2809 204 32 - - SYM taxlaw-2809 204 33 79 79 NUM taxlaw-2809 204 34 . . PUNCT taxlaw-2809 205 1 but but CCONJ taxlaw-2809 205 2 see see VERB taxlaw-2809 205 3 joel joel PROPN taxlaw-2809 205 4 s. s. PROPN taxlaw-2809 205 5 newman newman PROPN taxlaw-2809 205 6 , , PUNCT taxlaw-2809 205 7 the the DET taxlaw-2809 205 8 medical medical ADJ taxlaw-2809 205 9 expense expense NOUN taxlaw-2809 205 10 deduction deduction NOUN taxlaw-2809 205 11 : : PUNCT taxlaw-2809 205 12 a a DET taxlaw-2809 205 13 preliminary preliminary ADJ taxlaw-2809 205 14 postmortem postmortem NOUN taxlaw-2809 205 15 , , PUNCT taxlaw-2809 205 16 53 53 NUM taxlaw-2809 205 17 s. s. PROPN taxlaw-2809 205 18 cal cal PROPN taxlaw-2809 205 19 . . PUNCT taxlaw-2809 206 1 l. l. PROPN taxlaw-2809 206 2 rev rev PROPN taxlaw-2809 206 3 . . PROPN taxlaw-2809 206 4 787 787 NUM taxlaw-2809 206 5 , , PUNCT taxlaw-2809 206 6 788 788 NUM taxlaw-2809 206 7 - - SYM taxlaw-2809 206 8 89 89 NUM taxlaw-2809 206 9 ( ( PUNCT taxlaw-2809 206 10 1979 1979 NUM taxlaw-2809 206 11 ) ) PUNCT taxlaw-2809 206 12 ( ( PUNCT taxlaw-2809 206 13 arguing argue VERB taxlaw-2809 206 14 that that SCONJ taxlaw-2809 206 15 the the DET taxlaw-2809 206 16 medical medical ADJ taxlaw-2809 206 17 expense expense NOUN taxlaw-2809 206 18 deduction deduction NOUN taxlaw-2809 206 19 is be AUX taxlaw-2809 206 20 dissimilar dissimilar ADJ taxlaw-2809 206 21 to to ADP taxlaw-2809 206 22 the the DET taxlaw-2809 206 23 business business NOUN taxlaw-2809 206 24 expense expense NOUN taxlaw-2809 206 25 deduction deduction NOUN taxlaw-2809 206 26 because because SCONJ taxlaw-2809 206 27 the the DET taxlaw-2809 206 28 medical medical ADJ taxlaw-2809 206 29 expense expense NOUN taxlaw-2809 206 30 deduction deduction NOUN taxlaw-2809 206 31 has have VERB taxlaw-2809 206 32 no no DET taxlaw-2809 206 33 inherent inherent ADJ taxlaw-2809 206 34 limiting limiting NOUN taxlaw-2809 206 35 factors factor NOUN taxlaw-2809 206 36 like like ADP taxlaw-2809 206 37 the the DET taxlaw-2809 206 38 profit profit NOUN taxlaw-2809 206 39 maximization maximization NOUN taxlaw-2809 206 40 factor factor NOUN taxlaw-2809 206 41 that that PRON taxlaw-2809 206 42 controls control VERB taxlaw-2809 206 43 business business NOUN taxlaw-2809 206 44 decisions decision NOUN taxlaw-2809 206 45 ) ) PUNCT taxlaw-2809 206 46 . . PUNCT taxlaw-2809 207 1 76 76 NUM taxlaw-2809 207 2 see see VERB taxlaw-2809 207 3 bittker bittker NOUN taxlaw-2809 207 4 , , PUNCT taxlaw-2809 207 5 supra supra PROPN taxlaw-2809 207 6 note note PROPN taxlaw-2809 207 7 41 41 NUM taxlaw-2809 207 8 , , PUNCT taxlaw-2809 207 9 at at ADP taxlaw-2809 207 10 199 199 NUM taxlaw-2809 207 11 . . PUNCT taxlaw-2809 208 1 77 77 NUM taxlaw-2809 208 2 see see VERB taxlaw-2809 208 3 i i PRON taxlaw-2809 208 4 d. d. PROPN taxlaw-2809 208 5 78 78 NUM taxlaw-2809 208 6 see see VERB taxlaw-2809 208 7 i i PRON taxlaw-2809 208 8 d. d. PROPN taxlaw-2809 208 9 79 79 NUM taxlaw-2809 208 10 kelman kelman NOUN taxlaw-2809 208 11 , , PUNCT taxlaw-2809 208 12 supra supra PROPN taxlaw-2809 208 13 note note NOUN taxlaw-2809 208 14 30 30 NUM taxlaw-2809 208 15 , , PUNCT taxlaw-2809 208 16 at at ADP taxlaw-2809 208 17 876 876 NUM taxlaw-2809 208 18 . . PUNCT taxlaw-2809 209 1 80 80 NUM taxlaw-2809 209 2 see see VERB taxlaw-2809 209 3 kahn kahn PROPN taxlaw-2809 209 4 , , PUNCT taxlaw-2809 209 5 supra supra PROPN taxlaw-2809 209 6 note note PROPN taxlaw-2809 209 7 10 10 NUM taxlaw-2809 209 8 , , PUNCT taxlaw-2809 209 9 at at ADP taxlaw-2809 209 10 31 31 NUM taxlaw-2809 209 11 . . PUNCT taxlaw-2809 210 1 even even ADV taxlaw-2809 210 2 kelman kelman NOUN taxlaw-2809 210 3 conceded concede VERB taxlaw-2809 210 4 that that SCONJ taxlaw-2809 210 5 some some DET taxlaw-2809 210 6 deduction deduction NOUN taxlaw-2809 210 7 for for ADP taxlaw-2809 210 8 medical medical ADJ taxlaw-2809 210 9 care care NOUN taxlaw-2809 210 10 might might AUX taxlaw-2809 210 11 be be AUX taxlaw-2809 210 12 supportable supportable ADJ taxlaw-2809 210 13 . . PUNCT taxlaw-2809 211 1 kelman kelman NOUN taxlaw-2809 211 2 , , PUNCT taxlaw-2809 211 3 supra supra PROPN taxlaw-2809 211 4 note note NOUN taxlaw-2809 211 5 30 30 NUM taxlaw-2809 211 6 , , PUNCT taxlaw-2809 211 7 at at ADP taxlaw-2809 211 8 834 834 NUM taxlaw-2809 211 9 . . PUNCT taxlaw-2809 212 1 81 81 NUM taxlaw-2809 212 2 see see VERB taxlaw-2809 212 3 kahn kahn PROPN taxlaw-2809 212 4 , , PUNCT taxlaw-2809 212 5 supra supra PROPN taxlaw-2809 212 6 note note PROPN taxlaw-2809 212 7 10 10 NUM taxlaw-2809 212 8 , , PUNCT taxlaw-2809 212 9 at at ADP taxlaw-2809 212 10 29 29 NUM taxlaw-2809 212 11 - - SYM taxlaw-2809 212 12 31 31 NUM taxlaw-2809 212 13 ( ( PUNCT taxlaw-2809 212 14 suggesting suggest VERB taxlaw-2809 212 15 that that SCONJ taxlaw-2809 212 16 basing base VERB taxlaw-2809 212 17 the the DET taxlaw-2809 212 18 deduction deduction NOUN taxlaw-2809 212 19 on on ADP taxlaw-2809 212 20 a a DET taxlaw-2809 212 21 percentage percentage NOUN taxlaw-2809 212 22 of of ADP taxlaw-2809 212 23 agi agi NOUN taxlaw-2809 212 24 is be AUX taxlaw-2809 212 25 because because SCONJ taxlaw-2809 212 26 of of ADP taxlaw-2809 212 27 congress congress PROPN taxlaw-2809 212 28 ’ ' PUNCT taxlaw-2809 212 29 recognition recognition NOUN taxlaw-2809 212 30 that that SCONJ taxlaw-2809 212 31 medical medical ADJ taxlaw-2809 212 32 expenses expense NOUN taxlaw-2809 212 33 will will AUX taxlaw-2809 212 34 have have AUX taxlaw-2809 212 35 certain certain ADJ taxlaw-2809 212 36 pleasurable pleasurable ADJ taxlaw-2809 212 37 attributes attribute NOUN taxlaw-2809 212 38 , , PUNCT taxlaw-2809 212 39 particularly particularly ADV taxlaw-2809 212 40 in in ADP taxlaw-2809 212 41 the the DET taxlaw-2809 212 42 case case NOUN taxlaw-2809 212 43 of of ADP taxlaw-2809 212 44 wealthy wealthy ADJ taxlaw-2809 212 45 taxpayers taxpayer NOUN taxlaw-2809 212 46 ) ) PUNCT taxlaw-2809 212 47 . . PUNCT taxlaw-2809 213 1 but but CCONJ taxlaw-2809 213 2 cf cf INTJ taxlaw-2809 213 3 . . PUNCT taxlaw-2809 214 1 james james PROPN taxlaw-2809 214 2 w. w. PROPN taxlaw-2809 214 3 colliton colliton PROPN taxlaw-2809 214 4 , , PUNCT taxlaw-2809 214 5 the the DET taxlaw-2809 214 6 medical medical ADJ taxlaw-2809 214 7 expense expense NOUN taxlaw-2809 214 8 deduction deduction NOUN taxlaw-2809 214 9 , , PUNCT taxlaw-2809 214 10 34 34 NUM taxlaw-2809 214 11 wayne wayne PROPN taxlaw-2809 214 12 l. l. PROPN taxlaw-2809 214 13 rev rev PROPN taxlaw-2809 214 14 . . PROPN taxlaw-2809 214 15 1307 1307 NUM taxlaw-2809 214 16 , , PUNCT taxlaw-2809 214 17 1310 1310 NUM taxlaw-2809 214 18 ( ( PUNCT taxlaw-2809 214 19 1988 1988 NUM taxlaw-2809 214 20 ) ) PUNCT taxlaw-2809 214 21 ( ( PUNCT taxlaw-2809 214 22 arguing argue VERB taxlaw-2809 214 23 that that SCONJ taxlaw-2809 214 24 the the DET taxlaw-2809 214 25 7.5 7.5 NUM taxlaw-2809 214 26 % % NOUN taxlaw-2809 214 27 floor floor NOUN taxlaw-2809 214 28 disproportionately disproportionately ADV taxlaw-2809 214 29 advantages advantage VERB taxlaw-2809 214 30 lower low ADJ taxlaw-2809 214 31 income income NOUN taxlaw-2809 214 32 taxpayers taxpayer NOUN taxlaw-2809 214 33 , , PUNCT taxlaw-2809 214 34 who who PRON taxlaw-2809 214 35 can can AUX taxlaw-2809 214 36 exceed exceed VERB taxlaw-2809 214 37 the the DET taxlaw-2809 214 38 floor floor NOUN taxlaw-2809 214 39 by by ADP taxlaw-2809 214 40 spending spend VERB taxlaw-2809 214 41 a a DET taxlaw-2809 214 42 lower low ADJ taxlaw-2809 214 43 amount amount NOUN taxlaw-2809 214 44 ) ) PUNCT taxlaw-2809 214 45 . . PUNCT taxlaw-2809 215 1 82 82 NUM taxlaw-2809 215 2 see see VERB taxlaw-2809 215 3 infra infra NOUN taxlaw-2809 215 4 part part NOUN taxlaw-2809 215 5 iii.b iii.b X taxlaw-2809 215 6 . . NOUN taxlaw-2809 215 7 83 83 NUM taxlaw-2809 215 8 i.r.c i.r.c NOUN taxlaw-2809 215 9 . . PUNCT taxlaw-2809 216 1 § § PROPN taxlaw-2809 216 2 213(a 213(a PROPN taxlaw-2809 216 3 ) ) PUNCT taxlaw-2809 216 4 ( ( PUNCT taxlaw-2809 216 5 west west NOUN taxlaw-2809 216 6 supp supp PROPN taxlaw-2809 216 7 . . PUNCT taxlaw-2809 217 1 2010 2010 NUM taxlaw-2809 217 2 ) ) PUNCT taxlaw-2809 217 3 ( ( PUNCT taxlaw-2809 217 4 “ " PUNCT taxlaw-2809 217 5 there there PRON taxlaw-2809 217 6 shall shall AUX taxlaw-2809 217 7 be be AUX taxlaw-2809 217 8 allowed allow VERB taxlaw-2809 217 9 as as ADP taxlaw-2809 217 10 a a DET taxlaw-2809 217 11 deduction deduction NOUN taxlaw-2809 217 12 the the DET taxlaw-2809 217 13 expenses expense NOUN taxlaw-2809 217 14 paid pay VERB taxlaw-2809 217 15 during during ADP taxlaw-2809 217 16 the the DET taxlaw-2809 217 17 taxable taxable ADJ taxlaw-2809 217 18 year year NOUN taxlaw-2809 217 19 , , PUNCT taxlaw-2809 217 20 not not PART taxlaw-2809 217 21 compensated compensate VERB taxlaw-2809 217 22 for for ADP taxlaw-2809 217 23 by by ADP taxlaw-2809 217 24 insurance insurance NOUN taxlaw-2809 217 25 or or CCONJ taxlaw-2809 217 26 otherwise otherwise ADV taxlaw-2809 217 27 , , PUNCT taxlaw-2809 217 28 for for ADP taxlaw-2809 217 29 medical medical ADJ taxlaw-2809 217 30 care care NOUN taxlaw-2809 217 31 of of ADP taxlaw-2809 217 32 the the DET taxlaw-2809 217 33 taxpayer taxpayer NOUN taxlaw-2809 217 34 , , PUNCT taxlaw-2809 217 35 his his PRON taxlaw-2809 217 36 spouse spouse NOUN taxlaw-2809 217 37 , , PUNCT taxlaw-2809 217 38 or or CCONJ taxlaw-2809 217 39 a a DET taxlaw-2809 217 40 dependent dependent ADJ taxlaw-2809 217 41 . . PUNCT taxlaw-2809 217 42 . . PUNCT taxlaw-2809 218 1 . . PUNCT taxlaw-2809 219 1 to to ADP taxlaw-2809 219 2 the the DET taxlaw-2809 219 3 extent extent NOUN taxlaw-2809 219 4 that that SCONJ taxlaw-2809 219 5 such such ADJ taxlaw-2809 219 6 expenses expense NOUN taxlaw-2809 219 7 exceed exceed VERB taxlaw-2809 219 8 7.5 7.5 NUM taxlaw-2809 219 9 percent percent NOUN taxlaw-2809 219 10 of of ADP taxlaw-2809 219 11 adjusted adjust VERB taxlaw-2809 219 12 gross gross ADJ taxlaw-2809 219 13 income income NOUN taxlaw-2809 219 14 . . PUNCT taxlaw-2809 219 15 ” " PUNCT taxlaw-2809 219 16 ) ) PUNCT taxlaw-2809 219 17 . . PUNCT taxlaw-2809 220 1 96 96 NUM taxlaw-2809 220 2 columbia columbia PROPN taxlaw-2809 220 3 journal journal PROPN taxlaw-2809 220 4 of of ADP taxlaw-2809 220 5 tax tax NOUN taxlaw-2809 220 6 law law NOUN taxlaw-2809 220 7 [ [ X taxlaw-2809 220 8 vol.3:86 vol.3:86 ADJ taxlaw-2809 220 9 expenses expense NOUN taxlaw-2809 220 10 exceed exceed VERB taxlaw-2809 220 11 7.5 7.5 NUM taxlaw-2809 220 12 % % NOUN taxlaw-2809 220 13 of of ADP taxlaw-2809 220 14 the the DET taxlaw-2809 220 15 taxpayer taxpayer NOUN taxlaw-2809 220 16 ’s ’s PART taxlaw-2809 220 17 agi agi NOUN taxlaw-2809 220 18 , , PUNCT taxlaw-2809 220 19 or or CCONJ taxlaw-2809 220 20 10 10 NUM taxlaw-2809 220 21 % % NOUN taxlaw-2809 220 22 of of ADP taxlaw-2809 220 23 his his PRON taxlaw-2809 220 24 agi agi NOUN taxlaw-2809 220 25 for for ADP taxlaw-2809 220 26 the the DET taxlaw-2809 220 27 purposes purpose NOUN taxlaw-2809 220 28 of of ADP taxlaw-2809 220 29 the the PRON taxlaw-2809 220 30 amt.84 amt.84 ADP taxlaw-2809 220 31 the the DET taxlaw-2809 220 32 deduction deduction NOUN taxlaw-2809 220 33 covers cover VERB taxlaw-2809 220 34 “ " PUNCT taxlaw-2809 220 35 medical medical ADJ taxlaw-2809 220 36 care care NOUN taxlaw-2809 220 37 , , PUNCT taxlaw-2809 220 38 ” " PUNCT taxlaw-2809 220 39 defined define VERB taxlaw-2809 220 40 as as ADP taxlaw-2809 220 41 amounts amount NOUN taxlaw-2809 220 42 paid pay VERB taxlaw-2809 220 43 “ " PUNCT taxlaw-2809 220 44 for for ADP taxlaw-2809 220 45 the the DET taxlaw-2809 220 46 diagnosis diagnosis NOUN taxlaw-2809 220 47 , , PUNCT taxlaw-2809 220 48 cure cure NOUN taxlaw-2809 220 49 , , PUNCT taxlaw-2809 220 50 mitigation mitigation NOUN taxlaw-2809 220 51 , , PUNCT taxlaw-2809 220 52 treatment treatment NOUN taxlaw-2809 220 53 , , PUNCT taxlaw-2809 220 54 or or CCONJ taxlaw-2809 220 55 prevention prevention NOUN taxlaw-2809 220 56 of of ADP taxlaw-2809 220 57 disease disease NOUN taxlaw-2809 220 58 , , PUNCT taxlaw-2809 220 59 or or CCONJ taxlaw-2809 220 60 for for ADP taxlaw-2809 220 61 the the DET taxlaw-2809 220 62 purpose purpose NOUN taxlaw-2809 220 63 of of ADP taxlaw-2809 220 64 affecting affect VERB taxlaw-2809 220 65 any any DET taxlaw-2809 220 66 structure structure NOUN taxlaw-2809 220 67 or or CCONJ taxlaw-2809 220 68 function function NOUN taxlaw-2809 220 69 of of ADP taxlaw-2809 220 70 the the DET taxlaw-2809 220 71 body body NOUN taxlaw-2809 220 72 . . PUNCT taxlaw-2809 221 1 ”85 ”85 ADJ taxlaw-2809 221 2 medical medical ADJ taxlaw-2809 221 3 expenses expense NOUN taxlaw-2809 221 4 for for ADP taxlaw-2809 221 5 “ " PUNCT taxlaw-2809 221 6 transportation transportation NOUN taxlaw-2809 221 7 primarily primarily ADV taxlaw-2809 221 8 for for ADP taxlaw-2809 221 9 and and CCONJ taxlaw-2809 221 10 essential essential ADJ taxlaw-2809 221 11 to to ADP taxlaw-2809 221 12 medical medical ADJ taxlaw-2809 221 13 care”86 care”86 PROPN taxlaw-2809 221 14 and and CCONJ taxlaw-2809 221 15 expenses expense NOUN taxlaw-2809 221 16 for for ADP taxlaw-2809 221 17 prescription prescription NOUN taxlaw-2809 221 18 drugs drug NOUN taxlaw-2809 221 19 and and CCONJ taxlaw-2809 221 20 insulin insulin NOUN taxlaw-2809 221 21 also also ADV taxlaw-2809 221 22 qualify.87 qualify.87 VERB taxlaw-2809 221 23 expenses expense NOUN taxlaw-2809 221 24 for for ADP taxlaw-2809 221 25 lodging lodging NOUN taxlaw-2809 221 26 while while NOUN taxlaw-2809 221 27 away away ADV taxlaw-2809 221 28 from from ADP taxlaw-2809 221 29 home home NOUN taxlaw-2809 221 30 receiving receive VERB taxlaw-2809 221 31 medical medical ADJ taxlaw-2809 221 32 care care NOUN taxlaw-2809 221 33 are be AUX taxlaw-2809 221 34 eligible eligible ADJ taxlaw-2809 221 35 for for ADP taxlaw-2809 221 36 the the DET taxlaw-2809 221 37 deduction deduction NOUN taxlaw-2809 221 38 if if SCONJ taxlaw-2809 221 39 the the DET taxlaw-2809 221 40 lodging lodging NOUN taxlaw-2809 221 41 is be AUX taxlaw-2809 221 42 primarily primarily ADV taxlaw-2809 221 43 for for ADP taxlaw-2809 221 44 and and CCONJ taxlaw-2809 221 45 essential essential ADJ taxlaw-2809 221 46 to to ADP taxlaw-2809 221 47 the the DET taxlaw-2809 221 48 medical medical ADJ taxlaw-2809 221 49 care care NOUN taxlaw-2809 221 50 , , PUNCT taxlaw-2809 221 51 if if SCONJ taxlaw-2809 221 52 the the DET taxlaw-2809 221 53 medical medical ADJ taxlaw-2809 221 54 care care NOUN taxlaw-2809 221 55 is be AUX taxlaw-2809 221 56 provided provide VERB taxlaw-2809 221 57 by by ADP taxlaw-2809 221 58 a a DET taxlaw-2809 221 59 physician physician NOUN taxlaw-2809 221 60 in in ADP taxlaw-2809 221 61 a a DET taxlaw-2809 221 62 licensed licensed ADJ taxlaw-2809 221 63 hospital hospital NOUN taxlaw-2809 221 64 or or CCONJ taxlaw-2809 221 65 medical medical ADJ taxlaw-2809 221 66 care care NOUN taxlaw-2809 221 67 facility facility NOUN taxlaw-2809 221 68 , , PUNCT taxlaw-2809 221 69 and and CCONJ taxlaw-2809 221 70 if if SCONJ taxlaw-2809 221 71 the the DET taxlaw-2809 221 72 travel travel NOUN taxlaw-2809 221 73 has have VERB taxlaw-2809 221 74 no no DET taxlaw-2809 221 75 significant significant ADJ taxlaw-2809 221 76 element element NOUN taxlaw-2809 221 77 of of ADP taxlaw-2809 221 78 personal personal ADJ taxlaw-2809 221 79 pleasure.88 pleasure.88 NOUN taxlaw-2809 221 80 no no DET taxlaw-2809 221 81 deduction deduction NOUN taxlaw-2809 221 82 is be AUX taxlaw-2809 221 83 allowed allow VERB taxlaw-2809 221 84 for for ADP taxlaw-2809 221 85 lodging lodging NOUN taxlaw-2809 221 86 that that PRON taxlaw-2809 221 87 is be AUX taxlaw-2809 221 88 lavish lavish ADJ taxlaw-2809 221 89 or or CCONJ taxlaw-2809 221 90 extravagant extravagant ADJ taxlaw-2809 221 91 and and CCONJ taxlaw-2809 221 92 the the DET taxlaw-2809 221 93 deduction deduction NOUN taxlaw-2809 221 94 is be AUX taxlaw-2809 221 95 limited limit VERB taxlaw-2809 221 96 to to ADP taxlaw-2809 221 97 $ $ SYM taxlaw-2809 221 98 50 50 NUM taxlaw-2809 221 99 “ " PUNCT taxlaw-2809 221 100 for for ADP taxlaw-2809 221 101 each each DET taxlaw-2809 221 102 night night NOUN taxlaw-2809 221 103 for for ADP taxlaw-2809 221 104 each each DET taxlaw-2809 221 105 individual individual NOUN taxlaw-2809 221 106 . . PUNCT taxlaw-2809 222 1 ”89 ”89 PROPN taxlaw-2809 222 2 section section PROPN taxlaw-2809 222 3 213(d)(9 213(d)(9 PROPN taxlaw-2809 222 4 ) ) PUNCT taxlaw-2809 222 5 explicitly explicitly ADV taxlaw-2809 222 6 excludes exclude VERB taxlaw-2809 222 7 cosmetic cosmetic ADJ taxlaw-2809 222 8 surgery surgery NOUN taxlaw-2809 222 9 from from ADP taxlaw-2809 222 10 the the DET taxlaw-2809 222 11 definition definition NOUN taxlaw-2809 222 12 of of ADP taxlaw-2809 222 13 medical medical ADJ taxlaw-2809 222 14 care care NOUN taxlaw-2809 222 15 . . PUNCT taxlaw-2809 223 1 “ " PUNCT taxlaw-2809 223 2 cosmetic cosmetic ADJ taxlaw-2809 223 3 surgery surgery NOUN taxlaw-2809 223 4 ” " PUNCT taxlaw-2809 223 5 is be AUX taxlaw-2809 223 6 “ " PUNCT taxlaw-2809 223 7 any any DET taxlaw-2809 223 8 procedure procedure NOUN taxlaw-2809 223 9 which which PRON taxlaw-2809 223 10 is be AUX taxlaw-2809 223 11 directed direct VERB taxlaw-2809 223 12 at at ADP taxlaw-2809 223 13 improving improve VERB taxlaw-2809 223 14 the the DET taxlaw-2809 223 15 patient patient NOUN taxlaw-2809 223 16 ’s ’s PART taxlaw-2809 223 17 appearance appearance NOUN taxlaw-2809 223 18 and and CCONJ taxlaw-2809 223 19 does do AUX taxlaw-2809 223 20 not not PART taxlaw-2809 223 21 meaningfully meaningfully ADV taxlaw-2809 223 22 promote promote VERB taxlaw-2809 223 23 the the DET taxlaw-2809 223 24 proper proper ADJ taxlaw-2809 223 25 function function NOUN taxlaw-2809 223 26 of of ADP taxlaw-2809 223 27 the the DET taxlaw-2809 223 28 body body NOUN taxlaw-2809 223 29 or or CCONJ taxlaw-2809 223 30 prevent prevent VERB taxlaw-2809 223 31 or or CCONJ taxlaw-2809 223 32 treat treat VERB taxlaw-2809 223 33 illness illness NOUN taxlaw-2809 223 34 or or CCONJ taxlaw-2809 223 35 disease disease NOUN taxlaw-2809 223 36 . . PUNCT taxlaw-2809 224 1 ”90 ”90 PUNCT taxlaw-2809 224 2 however however ADV taxlaw-2809 224 3 , , PUNCT taxlaw-2809 224 4 expenses expense NOUN taxlaw-2809 224 5 incurred incur VERB taxlaw-2809 224 6 for for ADP taxlaw-2809 224 7 cosmetic cosmetic ADJ taxlaw-2809 224 8 surgery surgery NOUN taxlaw-2809 224 9 are be AUX taxlaw-2809 224 10 deductible deductible ADJ taxlaw-2809 224 11 if if SCONJ taxlaw-2809 224 12 the the DET taxlaw-2809 224 13 “ " PUNCT taxlaw-2809 224 14 the the DET taxlaw-2809 224 15 surgery surgery NOUN taxlaw-2809 224 16 or or CCONJ taxlaw-2809 224 17 procedure procedure NOUN taxlaw-2809 224 18 is be AUX taxlaw-2809 224 19 necessary necessary ADJ taxlaw-2809 224 20 to to PART taxlaw-2809 224 21 ameliorate ameliorate VERB taxlaw-2809 224 22 a a DET taxlaw-2809 224 23 deformity deformity NOUN taxlaw-2809 224 24 arising arise VERB taxlaw-2809 224 25 from from ADP taxlaw-2809 224 26 , , PUNCT taxlaw-2809 224 27 or or CCONJ taxlaw-2809 224 28 directly directly ADV taxlaw-2809 224 29 related relate VERB taxlaw-2809 224 30 to to ADP taxlaw-2809 224 31 , , PUNCT taxlaw-2809 224 32 a a DET taxlaw-2809 224 33 congenital congenital ADJ taxlaw-2809 224 34 abnormality abnormality NOUN taxlaw-2809 224 35 , , PUNCT taxlaw-2809 224 36 a a DET taxlaw-2809 224 37 personal personal ADJ taxlaw-2809 224 38 injury injury NOUN taxlaw-2809 224 39 resulting result VERB taxlaw-2809 224 40 from from ADP taxlaw-2809 224 41 an an DET taxlaw-2809 224 42 accident accident NOUN taxlaw-2809 224 43 or or CCONJ taxlaw-2809 224 44 trauma trauma NOUN taxlaw-2809 224 45 , , PUNCT taxlaw-2809 224 46 or or CCONJ taxlaw-2809 224 47 disfiguring disfigure VERB taxlaw-2809 224 48 disease disease NOUN taxlaw-2809 224 49 . . PUNCT taxlaw-2809 225 1 ”91 ”91 NOUN taxlaw-2809 226 1 many many ADJ taxlaw-2809 226 2 expenses expense NOUN taxlaw-2809 226 3 toe toe VERB taxlaw-2809 226 4 the the DET taxlaw-2809 226 5 line line NOUN taxlaw-2809 226 6 between between ADP taxlaw-2809 226 7 deductible deductible ADJ taxlaw-2809 226 8 “ " PUNCT taxlaw-2809 226 9 medical medical ADJ taxlaw-2809 226 10 care care NOUN taxlaw-2809 226 11 ” " PUNCT taxlaw-2809 226 12 and and CCONJ taxlaw-2809 226 13 “ " PUNCT taxlaw-2809 226 14 personal personal ADJ taxlaw-2809 226 15 , , PUNCT taxlaw-2809 226 16 living living NOUN taxlaw-2809 226 17 , , PUNCT taxlaw-2809 226 18 or or CCONJ taxlaw-2809 226 19 family family NOUN taxlaw-2809 226 20 expenses expense NOUN taxlaw-2809 226 21 ” " PUNCT taxlaw-2809 226 22 which which PRON taxlaw-2809 226 23 are be AUX taxlaw-2809 226 24 nondeductible nondeductible ADJ taxlaw-2809 226 25 under under ADP taxlaw-2809 226 26 § § PROPN taxlaw-2809 226 27 262 262 NUM taxlaw-2809 226 28 , , PUNCT taxlaw-2809 226 29 unless unless SCONJ taxlaw-2809 226 30 otherwise otherwise ADV taxlaw-2809 226 31 expressly expressly ADV taxlaw-2809 226 32 provided.92 provided.92 VERB taxlaw-2809 226 33 the the DET taxlaw-2809 226 34 regulations regulation NOUN taxlaw-2809 226 35 do do AUX taxlaw-2809 226 36 not not PART taxlaw-2809 226 37 authorize authorize VERB taxlaw-2809 226 38 deductions deduction NOUN taxlaw-2809 226 39 for for ADP taxlaw-2809 226 40 expenditures expenditure NOUN taxlaw-2809 226 41 that that PRON taxlaw-2809 226 42 are be AUX taxlaw-2809 226 43 “ " PUNCT taxlaw-2809 226 44 merely merely ADV taxlaw-2809 226 45 beneficial beneficial ADJ taxlaw-2809 226 46 to to ADP taxlaw-2809 226 47 the the DET taxlaw-2809 226 48 general general ADJ taxlaw-2809 226 49 health health NOUN taxlaw-2809 226 50 of of ADP taxlaw-2809 226 51 an an DET taxlaw-2809 226 52 individual individual NOUN taxlaw-2809 226 53 , , PUNCT taxlaw-2809 226 54 ” " PUNCT taxlaw-2809 226 55 such such ADJ taxlaw-2809 226 56 as as ADP taxlaw-2809 226 57 the the DET taxlaw-2809 226 58 cost cost NOUN taxlaw-2809 226 59 of of ADP taxlaw-2809 226 60 a a DET taxlaw-2809 226 61 vacation vacation NOUN taxlaw-2809 226 62 ; ; PUNCT taxlaw-2809 226 63 deductions deduction NOUN taxlaw-2809 226 64 “ " PUNCT taxlaw-2809 226 65 will will AUX taxlaw-2809 226 66 be be AUX taxlaw-2809 226 67 confined confine VERB taxlaw-2809 226 68 strictly strictly ADV taxlaw-2809 226 69 to to ADP taxlaw-2809 226 70 expenses expense NOUN taxlaw-2809 226 71 incurred incur VERB taxlaw-2809 226 72 primarily primarily ADV taxlaw-2809 226 73 for for ADP taxlaw-2809 226 74 the the DET taxlaw-2809 226 75 84 84 NUM taxlaw-2809 226 76 i i PROPN taxlaw-2809 226 77 d. d. PROPN taxlaw-2809 226 78 ; ; PUNCT taxlaw-2809 226 79 i.r.c i.r.c NOUN taxlaw-2809 226 80 . . PUNCT taxlaw-2809 227 1 § § PROPN taxlaw-2809 227 2 56(b)(1)(b 56(b)(1)(b PROPN taxlaw-2809 227 3 ) ) PUNCT taxlaw-2809 227 4 ( ( PUNCT taxlaw-2809 227 5 west west NOUN taxlaw-2809 227 6 supp supp PROPN taxlaw-2809 227 7 . . PUNCT taxlaw-2809 228 1 2010 2010 NUM taxlaw-2809 228 2 ) ) PUNCT taxlaw-2809 228 3 . . PUNCT taxlaw-2809 229 1 85 85 NUM taxlaw-2809 229 2 i.r.c i.r.c NOUN taxlaw-2809 229 3 . . PUNCT taxlaw-2809 230 1 § § PROPN taxlaw-2809 230 2 213(d)(1)(a 213(d)(1)(a PROPN taxlaw-2809 230 3 ) ) PUNCT taxlaw-2809 230 4 ( ( PUNCT taxlaw-2809 230 5 2006 2006 NUM taxlaw-2809 230 6 ) ) PUNCT taxlaw-2809 230 7 . . PUNCT taxlaw-2809 231 1 86 86 NUM taxlaw-2809 232 1 i i PRON taxlaw-2809 232 2 d. d. PROPN taxlaw-2809 232 3 § § PROPN taxlaw-2809 232 4 213(d)(1)(b 213(d)(1)(b PROPN taxlaw-2809 232 5 ) ) PUNCT taxlaw-2809 232 6 ( ( PUNCT taxlaw-2809 232 7 2006 2006 NUM taxlaw-2809 232 8 ) ) PUNCT taxlaw-2809 232 9 . . PUNCT taxlaw-2809 233 1 see see VERB taxlaw-2809 233 2 , , PUNCT taxlaw-2809 233 3 e.g. e.g. ADV taxlaw-2809 233 4 , , PUNCT taxlaw-2809 233 5 winderman winderman NOUN taxlaw-2809 233 6 v. v. ADP taxlaw-2809 233 7 comm’r comm’r NOUN taxlaw-2809 233 8 , , PUNCT taxlaw-2809 233 9 32 32 NUM taxlaw-2809 233 10 t.c t.c PROPN taxlaw-2809 233 11 . . PROPN taxlaw-2809 233 12 1197 1197 NUM taxlaw-2809 233 13 ( ( PUNCT taxlaw-2809 233 14 1959 1959 NUM taxlaw-2809 233 15 ) ) PUNCT taxlaw-2809 233 16 ( ( PUNCT taxlaw-2809 233 17 allowing allow VERB taxlaw-2809 233 18 deduction deduction NOUN taxlaw-2809 233 19 for for ADP taxlaw-2809 233 20 transportation transportation NOUN taxlaw-2809 233 21 expenses expense NOUN taxlaw-2809 233 22 for for ADP taxlaw-2809 233 23 los los PROPN taxlaw-2809 233 24 angeles angeles PROPN taxlaw-2809 233 25 resident resident NOUN taxlaw-2809 233 26 to to PART taxlaw-2809 233 27 travel travel VERB taxlaw-2809 233 28 to to ADP taxlaw-2809 233 29 new new PROPN taxlaw-2809 233 30 york york PROPN taxlaw-2809 233 31 city city PROPN taxlaw-2809 233 32 to to PART taxlaw-2809 233 33 see see VERB taxlaw-2809 233 34 a a DET taxlaw-2809 233 35 specific specific ADJ taxlaw-2809 233 36 doctor doctor NOUN taxlaw-2809 233 37 in in ADP taxlaw-2809 233 38 whom whom PRON taxlaw-2809 233 39 he he PRON taxlaw-2809 233 40 had have VERB taxlaw-2809 233 41 confidence confidence NOUN taxlaw-2809 233 42 ) ) PUNCT taxlaw-2809 233 43 ; ; PUNCT taxlaw-2809 233 44 rev rev PROPN taxlaw-2809 233 45 . . PROPN taxlaw-2809 233 46 rul rul PROPN taxlaw-2809 233 47 . . PUNCT taxlaw-2809 234 1 58 58 NUM taxlaw-2809 234 2 - - SYM taxlaw-2809 234 3 533 533 NUM taxlaw-2809 234 4 , , PUNCT taxlaw-2809 234 5 1958 1958 NUM taxlaw-2809 234 6 - - SYM taxlaw-2809 234 7 2 2 NUM taxlaw-2809 234 8 c.b c.b PROPN taxlaw-2809 234 9 . . PROPN taxlaw-2809 234 10 108 108 NUM taxlaw-2809 234 11 ( ( PUNCT taxlaw-2809 234 12 allowing allow VERB taxlaw-2809 234 13 deduction deduction NOUN taxlaw-2809 234 14 for for ADP taxlaw-2809 234 15 cost cost NOUN taxlaw-2809 234 16 of of ADP taxlaw-2809 234 17 parents parent NOUN taxlaw-2809 234 18 ’ ’ PART taxlaw-2809 234 19 trip trip NOUN taxlaw-2809 234 20 to to PART taxlaw-2809 234 21 visit visit VERB taxlaw-2809 234 22 institutionalized institutionalized ADJ taxlaw-2809 234 23 child child NOUN taxlaw-2809 234 24 if if SCONJ taxlaw-2809 234 25 the the DET taxlaw-2809 234 26 child child NOUN taxlaw-2809 234 27 ’s ’s PART taxlaw-2809 234 28 doctor doctor NOUN taxlaw-2809 234 29 deemed deem VERB taxlaw-2809 234 30 regular regular ADJ taxlaw-2809 234 31 visits visit NOUN taxlaw-2809 234 32 essential essential ADJ taxlaw-2809 234 33 to to ADP taxlaw-2809 234 34 the the DET taxlaw-2809 234 35 child child NOUN taxlaw-2809 234 36 ’s ’s PART taxlaw-2809 234 37 therapy therapy NOUN taxlaw-2809 234 38 ) ) PUNCT taxlaw-2809 234 39 . . PUNCT taxlaw-2809 235 1 if if SCONJ taxlaw-2809 235 2 required require VERB taxlaw-2809 235 3 for for ADP taxlaw-2809 235 4 the the DET taxlaw-2809 235 5 patient patient NOUN taxlaw-2809 235 6 ’s ’s PART taxlaw-2809 235 7 travel travel NOUN taxlaw-2809 235 8 , , PUNCT taxlaw-2809 235 9 the the DET taxlaw-2809 235 10 transportation transportation NOUN taxlaw-2809 235 11 expenses expense NOUN taxlaw-2809 235 12 of of ADP taxlaw-2809 235 13 an an DET taxlaw-2809 235 14 accompanying accompanying ADJ taxlaw-2809 235 15 nurse nurse NOUN taxlaw-2809 235 16 , , PUNCT taxlaw-2809 235 17 family family NOUN taxlaw-2809 235 18 member member NOUN taxlaw-2809 235 19 or or CCONJ taxlaw-2809 235 20 other other ADJ taxlaw-2809 235 21 attendant attendant NOUN taxlaw-2809 235 22 are be AUX taxlaw-2809 235 23 also also ADV taxlaw-2809 235 24 deductible deductible ADJ taxlaw-2809 235 25 . . PUNCT taxlaw-2809 236 1 rev rev PROPN taxlaw-2809 236 2 . . PUNCT taxlaw-2809 237 1 rul rul PROPN taxlaw-2809 237 2 . . PUNCT taxlaw-2809 238 1 58 58 NUM taxlaw-2809 238 2 - - SYM taxlaw-2809 238 3 110 110 NUM taxlaw-2809 238 4 , , PUNCT taxlaw-2809 238 5 1958 1958 NUM taxlaw-2809 238 6 - - SYM taxlaw-2809 238 7 1 1 NUM taxlaw-2809 238 8 c.b c.b PROPN taxlaw-2809 238 9 . . PROPN taxlaw-2809 238 10 155 155 NUM taxlaw-2809 238 11 ( ( PUNCT taxlaw-2809 238 12 allowing allow VERB taxlaw-2809 238 13 deduction deduction NOUN taxlaw-2809 238 14 for for ADP taxlaw-2809 238 15 transportation transportation NOUN taxlaw-2809 238 16 expenses expense NOUN taxlaw-2809 238 17 of of ADP taxlaw-2809 238 18 an an DET taxlaw-2809 238 19 elderly elderly ADJ taxlaw-2809 238 20 patient patient NOUN taxlaw-2809 238 21 and and CCONJ taxlaw-2809 238 22 her her PRON taxlaw-2809 238 23 required required ADJ taxlaw-2809 238 24 nurse nurse NOUN taxlaw-2809 238 25 to to PART taxlaw-2809 238 26 travel travel VERB taxlaw-2809 238 27 on on ADP taxlaw-2809 238 28 physician physician NOUN taxlaw-2809 238 29 ’s ’s PART taxlaw-2809 238 30 recommendation recommendation NOUN taxlaw-2809 238 31 ) ) PUNCT taxlaw-2809 238 32 . . PUNCT taxlaw-2809 239 1 87 87 NUM taxlaw-2809 239 2 i.r.c i.r.c NOUN taxlaw-2809 239 3 . . PUNCT taxlaw-2809 240 1 § § PROPN taxlaw-2809 240 2 213(b 213(b PROPN taxlaw-2809 240 3 ) ) PUNCT taxlaw-2809 240 4 ( ( PUNCT taxlaw-2809 240 5 2006 2006 NUM taxlaw-2809 240 6 ) ) PUNCT taxlaw-2809 240 7 . . PUNCT taxlaw-2809 241 1 a a DET taxlaw-2809 241 2 prescription prescription NOUN taxlaw-2809 241 3 drug drug NOUN taxlaw-2809 241 4 is be AUX taxlaw-2809 241 5 “ " PUNCT taxlaw-2809 241 6 a a DET taxlaw-2809 241 7 drug drug NOUN taxlaw-2809 241 8 or or CCONJ taxlaw-2809 241 9 biological biological NOUN taxlaw-2809 241 10 which which PRON taxlaw-2809 241 11 requires require VERB taxlaw-2809 241 12 a a DET taxlaw-2809 241 13 prescription prescription NOUN taxlaw-2809 241 14 of of ADP taxlaw-2809 241 15 a a DET taxlaw-2809 241 16 physician physician NOUN taxlaw-2809 241 17 for for ADP taxlaw-2809 241 18 its its PRON taxlaw-2809 241 19 use use NOUN taxlaw-2809 241 20 by by ADP taxlaw-2809 241 21 an an DET taxlaw-2809 241 22 individual individual NOUN taxlaw-2809 241 23 . . PUNCT taxlaw-2809 241 24 ” " PUNCT taxlaw-2809 242 1 i i PRON taxlaw-2809 242 2 d. d. PROPN taxlaw-2809 242 3 § § PROPN taxlaw-2809 242 4 213(d)(3 213(d)(3 PROPN taxlaw-2809 242 5 ) ) PUNCT taxlaw-2809 242 6 . . PUNCT taxlaw-2809 243 1 see see AUX taxlaw-2809 243 2 also also ADV taxlaw-2809 243 3 rev rev VERB taxlaw-2809 243 4 . . PUNCT taxlaw-2809 244 1 rul rul PROPN taxlaw-2809 244 2 . . PUNCT taxlaw-2809 244 3 2003 2003 NUM taxlaw-2809 244 4 - - SYM taxlaw-2809 244 5 58 58 NUM taxlaw-2809 244 6 , , PUNCT taxlaw-2809 244 7 2003 2003 NUM taxlaw-2809 244 8 - - SYM taxlaw-2809 244 9 1 1 NUM taxlaw-2809 244 10 c.b c.b PROPN taxlaw-2809 244 11 . . PROPN taxlaw-2809 244 12 959 959 NUM taxlaw-2809 244 13 ( ( PUNCT taxlaw-2809 244 14 noting note VERB taxlaw-2809 244 15 that that SCONJ taxlaw-2809 244 16 § § PROPN taxlaw-2809 244 17 213(b 213(b PROPN taxlaw-2809 244 18 ) ) PUNCT taxlaw-2809 244 19 does do AUX taxlaw-2809 244 20 not not PART taxlaw-2809 244 21 apply apply VERB taxlaw-2809 244 22 to to ADP taxlaw-2809 244 23 medical medical ADJ taxlaw-2809 244 24 equipment equipment NOUN taxlaw-2809 244 25 , , PUNCT taxlaw-2809 244 26 supplies supply NOUN taxlaw-2809 244 27 , , PUNCT taxlaw-2809 244 28 or or CCONJ taxlaw-2809 244 29 diagnostic diagnostic ADJ taxlaw-2809 244 30 devices device NOUN taxlaw-2809 244 31 – – PUNCT taxlaw-2809 244 32 such such ADJ taxlaw-2809 244 33 as as ADP taxlaw-2809 244 34 crutches crutch NOUN taxlaw-2809 244 35 , , PUNCT taxlaw-2809 244 36 bandages bandage NOUN taxlaw-2809 244 37 , , PUNCT taxlaw-2809 244 38 or or CCONJ taxlaw-2809 244 39 blood blood NOUN taxlaw-2809 244 40 sugar sugar NOUN taxlaw-2809 244 41 test test NOUN taxlaw-2809 244 42 kits kit NOUN taxlaw-2809 244 43 – – PUNCT taxlaw-2809 244 44 that that PRON taxlaw-2809 244 45 may may AUX taxlaw-2809 244 46 be be AUX taxlaw-2809 244 47 purchased purchase VERB taxlaw-2809 244 48 without without ADP taxlaw-2809 244 49 a a DET taxlaw-2809 244 50 physician physician NOUN taxlaw-2809 244 51 ’s ’s PART taxlaw-2809 244 52 prescription prescription NOUN taxlaw-2809 244 53 ) ) PUNCT taxlaw-2809 244 54 . . PUNCT taxlaw-2809 245 1 nonprescription nonprescription NOUN taxlaw-2809 245 2 drugs drug NOUN taxlaw-2809 245 3 other other ADJ taxlaw-2809 245 4 than than ADP taxlaw-2809 245 5 insulin insulin NOUN taxlaw-2809 245 6 are be AUX taxlaw-2809 245 7 nondeductible nondeductible ADJ taxlaw-2809 245 8 in in ADP taxlaw-2809 245 9 part part NOUN taxlaw-2809 245 10 because because SCONJ taxlaw-2809 245 11 “ " PUNCT taxlaw-2809 245 12 non non ADJ taxlaw-2809 245 13 - - ADJ taxlaw-2809 245 14 prescription prescription ADJ taxlaw-2809 245 15 drugs drug NOUN taxlaw-2809 245 16 are be AUX taxlaw-2809 245 17 more more ADV taxlaw-2809 245 18 likely likely ADJ taxlaw-2809 245 19 to to PART taxlaw-2809 245 20 represent represent VERB taxlaw-2809 245 21 expenses expense NOUN taxlaw-2809 245 22 for for ADP taxlaw-2809 245 23 ordinary ordinary ADJ taxlaw-2809 245 24 consumption consumption NOUN taxlaw-2809 245 25 than than ADP taxlaw-2809 245 26 ‘ ' PUNCT taxlaw-2809 245 27 extraordinary extraordinary ADJ taxlaw-2809 245 28 ’ ' PUNCT taxlaw-2809 245 29 medical medical ADJ taxlaw-2809 245 30 costs cost NOUN taxlaw-2809 245 31 that that PRON taxlaw-2809 245 32 should should AUX taxlaw-2809 245 33 be be AUX taxlaw-2809 245 34 deductible deductible ADJ taxlaw-2809 245 35 . . PUNCT taxlaw-2809 245 36 ” " PUNCT taxlaw-2809 246 1 staff staff NOUN taxlaw-2809 246 2 of of ADP taxlaw-2809 246 3 j. j. PROPN taxlaw-2809 246 4 comm comm PROPN taxlaw-2809 246 5 . . PUNCT taxlaw-2809 247 1 on on ADP taxlaw-2809 247 2 tax’n tax’n NUM taxlaw-2809 247 3 , , PUNCT taxlaw-2809 247 4 supra supra ADJ taxlaw-2809 247 5 note note NOUN taxlaw-2809 247 6 43 43 NUM taxlaw-2809 247 7 , , PUNCT taxlaw-2809 247 8 at at ADP taxlaw-2809 247 9 25 25 NUM taxlaw-2809 247 10 . . NOUN taxlaw-2809 247 11 88 88 NUM taxlaw-2809 247 12 i.r.c i.r.c NOUN taxlaw-2809 247 13 . . PUNCT taxlaw-2809 248 1 § § PROPN taxlaw-2809 248 2 213(d)(2 213(d)(2 NUM taxlaw-2809 248 3 ) ) PUNCT taxlaw-2809 248 4 ( ( PUNCT taxlaw-2809 248 5 2006 2006 NUM taxlaw-2809 248 6 ) ) PUNCT taxlaw-2809 248 7 . . PUNCT taxlaw-2809 249 1 89 89 NUM taxlaw-2809 250 1 i i PRON taxlaw-2809 250 2 d. d. PROPN taxlaw-2809 250 3 90 90 NUM taxlaw-2809 251 1 i i PRON taxlaw-2809 251 2 d. d. PROPN taxlaw-2809 251 3 § § PROPN taxlaw-2809 251 4 213(d)(9)(b 213(d)(9)(b PROPN taxlaw-2809 251 5 ) ) PUNCT taxlaw-2809 251 6 ( ( PUNCT taxlaw-2809 251 7 2006 2006 NUM taxlaw-2809 251 8 ) ) PUNCT taxlaw-2809 251 9 ( ( PUNCT taxlaw-2809 251 10 emphasis emphasis NOUN taxlaw-2809 251 11 added add VERB taxlaw-2809 251 12 ) ) PUNCT taxlaw-2809 251 13 . . PUNCT taxlaw-2809 252 1 91 91 NUM taxlaw-2809 253 1 i i PRON taxlaw-2809 253 2 d. d. PROPN taxlaw-2809 253 3 § § PROPN taxlaw-2809 253 4 213(d)(9)(a 213(d)(9)(a PROPN taxlaw-2809 253 5 ) ) PUNCT taxlaw-2809 253 6 ( ( PUNCT taxlaw-2809 253 7 2006 2006 NUM taxlaw-2809 253 8 ) ) PUNCT taxlaw-2809 253 9 . . PUNCT taxlaw-2809 254 1 see see VERB taxlaw-2809 254 2 infra infra NOUN taxlaw-2809 254 3 part part NOUN taxlaw-2809 254 4 iii.b.2 iii.b.2 ADP taxlaw-2809 254 5 for for ADP taxlaw-2809 254 6 further further ADJ taxlaw-2809 254 7 discussion discussion NOUN taxlaw-2809 254 8 of of ADP taxlaw-2809 254 9 the the DET taxlaw-2809 254 10 exclusion exclusion NOUN taxlaw-2809 254 11 of of ADP taxlaw-2809 254 12 cosmetic cosmetic ADJ taxlaw-2809 254 13 surgery surgery NOUN taxlaw-2809 254 14 expenses expense NOUN taxlaw-2809 254 15 . . PUNCT taxlaw-2809 255 1 92 92 NUM taxlaw-2809 255 2 see see VERB taxlaw-2809 255 3 stringham stringham NOUN taxlaw-2809 255 4 v. v. ADP taxlaw-2809 255 5 comm’r comm’r NOUN taxlaw-2809 255 6 , , PUNCT taxlaw-2809 255 7 12 12 NUM taxlaw-2809 255 8 t.c t.c PROPN taxlaw-2809 255 9 . . PROPN taxlaw-2809 255 10 580 580 NUM taxlaw-2809 255 11 , , PUNCT taxlaw-2809 255 12 584 584 NUM taxlaw-2809 255 13 - - SYM taxlaw-2809 255 14 85 85 NUM taxlaw-2809 255 15 ( ( PUNCT taxlaw-2809 255 16 1949 1949 NUM taxlaw-2809 255 17 ) ) PUNCT taxlaw-2809 255 18 ( ( PUNCT taxlaw-2809 255 19 “ " PUNCT taxlaw-2809 255 20 the the DET taxlaw-2809 255 21 real real ADJ taxlaw-2809 255 22 difficulty difficulty NOUN taxlaw-2809 255 23 arises arise VERB taxlaw-2809 255 24 in in ADP taxlaw-2809 255 25 connection connection NOUN taxlaw-2809 255 26 with with ADP taxlaw-2809 255 27 determining determine VERB taxlaw-2809 255 28 the the DET taxlaw-2809 255 29 deductibility deductibility NOUN taxlaw-2809 255 30 of of ADP taxlaw-2809 255 31 expenses expense NOUN taxlaw-2809 255 32 which which PRON taxlaw-2809 255 33 , , PUNCT taxlaw-2809 255 34 depending depend VERB taxlaw-2809 255 35 on on ADP taxlaw-2809 255 36 the the DET taxlaw-2809 255 37 peculiar peculiar ADJ taxlaw-2809 255 38 facts fact NOUN taxlaw-2809 255 39 of of ADP taxlaw-2809 255 40 each each DET taxlaw-2809 255 41 case case NOUN taxlaw-2809 255 42 , , PUNCT taxlaw-2809 255 43 may may AUX taxlaw-2809 255 44 be be AUX taxlaw-2809 255 45 classified classify VERB taxlaw-2809 255 46 as as ADP taxlaw-2809 255 47 either either CCONJ taxlaw-2809 255 48 ‘ ' PUNCT taxlaw-2809 255 49 medical medical ADJ taxlaw-2809 255 50 ’ ' PUNCT taxlaw-2809 255 51 or or CCONJ taxlaw-2809 255 52 ‘ ' PUNCT taxlaw-2809 255 53 personal personal ADJ taxlaw-2809 255 54 ’ ' PUNCT taxlaw-2809 255 55 in in ADP taxlaw-2809 255 56 nature nature NOUN taxlaw-2809 255 57 . . PUNCT taxlaw-2809 255 58 . . PUNCT taxlaw-2809 255 59 . . PUNCT taxlaw-2809 255 60 . . PUNCT taxlaw-2809 256 1 [ [ X taxlaw-2809 256 2 w]here w]here X taxlaw-2809 256 3 the the DET taxlaw-2809 256 4 expenses expense NOUN taxlaw-2809 256 5 sought seek VERB taxlaw-2809 256 6 to to PART taxlaw-2809 256 7 be be AUX taxlaw-2809 256 8 deducted deduct VERB taxlaw-2809 256 9 may may AUX taxlaw-2809 256 10 be be AUX taxlaw-2809 256 11 either either CCONJ taxlaw-2809 256 12 medical medical ADJ taxlaw-2809 256 13 or or CCONJ taxlaw-2809 256 14 personal personal ADJ taxlaw-2809 256 15 in in ADP taxlaw-2809 256 16 nature nature NOUN taxlaw-2809 256 17 , , PUNCT taxlaw-2809 256 18 the the DET taxlaw-2809 256 19 ultimate ultimate ADJ taxlaw-2809 256 20 determination determination NOUN taxlaw-2809 256 21 must must AUX taxlaw-2809 256 22 be be AUX taxlaw-2809 256 23 primarily primarily ADV taxlaw-2809 256 24 one one NUM taxlaw-2809 256 25 of of ADP taxlaw-2809 256 26 fact fact NOUN taxlaw-2809 256 27 . . PUNCT taxlaw-2809 256 28 ” " PUNCT taxlaw-2809 256 29 ) ) PUNCT taxlaw-2809 256 30 . . PUNCT taxlaw-2809 257 1 2011 2011 NUM taxlaw-2809 257 2 ] ] PUNCT taxlaw-2809 258 1 deducting deduct VERB taxlaw-2809 258 2 the the DET taxlaw-2809 258 3 cost cost NOUN taxlaw-2809 258 4 of of ADP taxlaw-2809 258 5 sex sex NOUN taxlaw-2809 258 6 reassignment reassignment NOUN taxlaw-2809 258 7 surgery surgery NOUN taxlaw-2809 258 8 97 97 NUM taxlaw-2809 258 9 prevention prevention NOUN taxlaw-2809 258 10 or or CCONJ taxlaw-2809 258 11 alleviation alleviation NOUN taxlaw-2809 258 12 of of ADP taxlaw-2809 258 13 a a DET taxlaw-2809 258 14 physical physical ADJ taxlaw-2809 258 15 or or CCONJ taxlaw-2809 258 16 mental mental ADJ taxlaw-2809 258 17 defect defect NOUN taxlaw-2809 258 18 or or CCONJ taxlaw-2809 258 19 illness illness NOUN taxlaw-2809 258 20 . . PUNCT taxlaw-2809 259 1 ”93 ”93 ADV taxlaw-2809 259 2 in in ADP taxlaw-2809 259 3 havey havey PROPN taxlaw-2809 259 4 v. v. ADP taxlaw-2809 259 5 commissioner,94 commissioner,94 X taxlaw-2809 259 6 the the DET taxlaw-2809 259 7 tax tax NOUN taxlaw-2809 259 8 court court NOUN taxlaw-2809 259 9 rejected reject VERB taxlaw-2809 259 10 a a DET taxlaw-2809 259 11 deduction deduction NOUN taxlaw-2809 259 12 for for ADP taxlaw-2809 259 13 a a DET taxlaw-2809 259 14 couple couple NOUN taxlaw-2809 259 15 ’s ’s PART taxlaw-2809 259 16 vacation vacation NOUN taxlaw-2809 259 17 expenses expense NOUN taxlaw-2809 259 18 , , PUNCT taxlaw-2809 259 19 even even ADV taxlaw-2809 259 20 though though SCONJ taxlaw-2809 259 21 the the DET taxlaw-2809 259 22 trips trip NOUN taxlaw-2809 259 23 were be AUX taxlaw-2809 259 24 recommended recommend VERB taxlaw-2809 259 25 by by ADP taxlaw-2809 259 26 the the DET taxlaw-2809 259 27 wife wife NOUN taxlaw-2809 259 28 ’s ’s PART taxlaw-2809 259 29 doctor doctor NOUN taxlaw-2809 259 30 after after SCONJ taxlaw-2809 259 31 she she PRON taxlaw-2809 259 32 suffered suffer VERB taxlaw-2809 259 33 a a DET taxlaw-2809 259 34 coronary coronary ADJ taxlaw-2809 259 35 occlusion occlusion NOUN taxlaw-2809 259 36 . . PUNCT taxlaw-2809 260 1 the the DET taxlaw-2809 260 2 court court NOUN taxlaw-2809 260 3 opined opine VERB taxlaw-2809 260 4 that that SCONJ taxlaw-2809 260 5 : : PUNCT taxlaw-2809 260 6 to to PART taxlaw-2809 260 7 be be AUX taxlaw-2809 260 8 deductible deductible ADJ taxlaw-2809 260 9 as as ADP taxlaw-2809 260 10 a a DET taxlaw-2809 260 11 medical medical ADJ taxlaw-2809 260 12 expense expense NOUN taxlaw-2809 260 13 , , PUNCT taxlaw-2809 260 14 there there PRON taxlaw-2809 260 15 must must AUX taxlaw-2809 260 16 be be AUX taxlaw-2809 260 17 a a DET taxlaw-2809 260 18 direct direct ADJ taxlaw-2809 260 19 or or CCONJ taxlaw-2809 260 20 proximate proximate NOUN taxlaw-2809 260 21 relation relation NOUN taxlaw-2809 260 22 between between ADP taxlaw-2809 260 23 the the DET taxlaw-2809 260 24 expenses expense NOUN taxlaw-2809 260 25 and and CCONJ taxlaw-2809 260 26 the the DET taxlaw-2809 260 27 diagnosis diagnosis NOUN taxlaw-2809 260 28 , , PUNCT taxlaw-2809 260 29 cure cure NOUN taxlaw-2809 260 30 , , PUNCT taxlaw-2809 260 31 mitigation mitigation NOUN taxlaw-2809 260 32 , , PUNCT taxlaw-2809 260 33 treatment treatment NOUN taxlaw-2809 260 34 , , PUNCT taxlaw-2809 260 35 or or CCONJ taxlaw-2809 260 36 prevention prevention NOUN taxlaw-2809 260 37 of of ADP taxlaw-2809 260 38 disease disease NOUN taxlaw-2809 260 39 or or CCONJ taxlaw-2809 260 40 the the DET taxlaw-2809 260 41 expense expense NOUN taxlaw-2809 260 42 must must AUX taxlaw-2809 260 43 have have AUX taxlaw-2809 260 44 been be AUX taxlaw-2809 260 45 incurred incur VERB taxlaw-2809 260 46 for for ADP taxlaw-2809 260 47 the the DET taxlaw-2809 260 48 purpose purpose NOUN taxlaw-2809 260 49 of of ADP taxlaw-2809 260 50 affecting affect VERB taxlaw-2809 260 51 some some DET taxlaw-2809 260 52 structure structure NOUN taxlaw-2809 260 53 or or CCONJ taxlaw-2809 260 54 function function NOUN taxlaw-2809 260 55 of of ADP taxlaw-2809 260 56 the the DET taxlaw-2809 260 57 body body NOUN taxlaw-2809 260 58 . . PUNCT taxlaw-2809 260 59 . . PUNCT taxlaw-2809 260 60 . . PUNCT taxlaw-2809 260 61 . . PUNCT taxlaw-2809 261 1 it it PRON taxlaw-2809 261 2 seems seem VERB taxlaw-2809 261 3 clear clear ADJ taxlaw-2809 261 4 to to ADP taxlaw-2809 261 5 us we PRON taxlaw-2809 261 6 that that SCONJ taxlaw-2809 261 7 the the DET taxlaw-2809 261 8 deduction deduction NOUN taxlaw-2809 261 9 in in ADP taxlaw-2809 261 10 question question NOUN taxlaw-2809 261 11 may may AUX taxlaw-2809 261 12 be be AUX taxlaw-2809 261 13 claimed claim VERB taxlaw-2809 261 14 only only ADV taxlaw-2809 261 15 where where SCONJ taxlaw-2809 261 16 there there PRON taxlaw-2809 261 17 is be VERB taxlaw-2809 261 18 a a DET taxlaw-2809 261 19 health health NOUN taxlaw-2809 261 20 or or CCONJ taxlaw-2809 261 21 body body NOUN taxlaw-2809 261 22 condition condition NOUN taxlaw-2809 261 23 coming come VERB taxlaw-2809 261 24 within within ADP taxlaw-2809 261 25 the the DET taxlaw-2809 261 26 statutory statutory ADJ taxlaw-2809 261 27 concept concept NOUN taxlaw-2809 261 28 and and CCONJ taxlaw-2809 261 29 where where SCONJ taxlaw-2809 261 30 the the DET taxlaw-2809 261 31 expense expense NOUN taxlaw-2809 261 32 was be AUX taxlaw-2809 261 33 incurred incur VERB taxlaw-2809 261 34 primarily primarily ADV taxlaw-2809 261 35 for for ADP taxlaw-2809 261 36 the the DET taxlaw-2809 261 37 prevention prevention NOUN taxlaw-2809 261 38 or or CCONJ taxlaw-2809 261 39 alleviation alleviation NOUN taxlaw-2809 261 40 of of ADP taxlaw-2809 261 41 such such ADJ taxlaw-2809 261 42 condition condition NOUN taxlaw-2809 261 43 . . PUNCT taxlaw-2809 262 1 an an DET taxlaw-2809 262 2 incidental incidental ADJ taxlaw-2809 262 3 benefit benefit NOUN taxlaw-2809 262 4 is be AUX taxlaw-2809 262 5 not not PART taxlaw-2809 262 6 enough.95 enough.95 NOUN taxlaw-2809 262 7 thus thus ADV taxlaw-2809 262 8 , , PUNCT taxlaw-2809 262 9 even even ADV taxlaw-2809 262 10 if if SCONJ taxlaw-2809 262 11 the the DET taxlaw-2809 262 12 taxpayer taxpayer NOUN taxlaw-2809 262 13 is be AUX taxlaw-2809 262 14 ill ill ADJ taxlaw-2809 262 15 , , PUNCT taxlaw-2809 262 16 expenses expense NOUN taxlaw-2809 262 17 on on ADP taxlaw-2809 262 18 the the DET taxlaw-2809 262 19 boundary boundary NOUN taxlaw-2809 262 20 between between ADP taxlaw-2809 262 21 medical medical ADJ taxlaw-2809 262 22 and and CCONJ taxlaw-2809 262 23 personal personal ADJ taxlaw-2809 262 24 are be AUX taxlaw-2809 262 25 not not PART taxlaw-2809 262 26 deductible deductible ADJ taxlaw-2809 262 27 if if SCONJ taxlaw-2809 262 28 the the DET taxlaw-2809 262 29 medical medical ADJ taxlaw-2809 262 30 benefit benefit NOUN taxlaw-2809 262 31 is be AUX taxlaw-2809 262 32 remote remote ADJ taxlaw-2809 262 33 or or CCONJ taxlaw-2809 262 34 incidental.96 incidental.96 VERB taxlaw-2809 262 35 the the DET taxlaw-2809 262 36 tax tax NOUN taxlaw-2809 262 37 court court NOUN taxlaw-2809 262 38 developed develop VERB taxlaw-2809 262 39 the the DET taxlaw-2809 262 40 prevailing prevail VERB taxlaw-2809 262 41 test test NOUN taxlaw-2809 262 42 for for ADP taxlaw-2809 262 43 deductibility deductibility NOUN taxlaw-2809 262 44 in in ADP taxlaw-2809 262 45 jacobs jacobs PROPN taxlaw-2809 262 46 v. v. PROPN taxlaw-2809 262 47 commissioner commissioner PROPN taxlaw-2809 262 48 , , PUNCT taxlaw-2809 262 49 holding hold VERB taxlaw-2809 262 50 that that SCONJ taxlaw-2809 262 51 a a DET taxlaw-2809 262 52 taxpayer taxpayer NOUN taxlaw-2809 262 53 seeking seek VERB taxlaw-2809 262 54 a a DET taxlaw-2809 262 55 § § NOUN taxlaw-2809 262 56 213 213 NUM taxlaw-2809 262 57 deduction deduction NOUN taxlaw-2809 262 58 must must AUX taxlaw-2809 262 59 show show VERB taxlaw-2809 262 60 : : PUNCT taxlaw-2809 262 61 ( ( PUNCT taxlaw-2809 262 62 1 1 X taxlaw-2809 262 63 ) ) PUNCT taxlaw-2809 262 64 “ " PUNCT taxlaw-2809 262 65 the the DET taxlaw-2809 262 66 present present ADJ taxlaw-2809 262 67 existence existence NOUN taxlaw-2809 262 68 or or CCONJ taxlaw-2809 262 69 imminent imminent ADJ taxlaw-2809 262 70 probability probability NOUN taxlaw-2809 262 71 of of ADP taxlaw-2809 262 72 a a DET taxlaw-2809 262 73 disease disease NOUN taxlaw-2809 262 74 , , PUNCT taxlaw-2809 262 75 defect defect NOUN taxlaw-2809 262 76 or or CCONJ taxlaw-2809 262 77 illness illness NOUN taxlaw-2809 262 78 – – PUNCT taxlaw-2809 262 79 mental mental ADJ taxlaw-2809 262 80 or or CCONJ taxlaw-2809 262 81 physical,”97 physical,”97 NOUN taxlaw-2809 262 82 and and CCONJ taxlaw-2809 262 83 ( ( PUNCT taxlaw-2809 262 84 2 2 NUM taxlaw-2809 262 85 ) ) PUNCT taxlaw-2809 262 86 that that SCONJ taxlaw-2809 262 87 the the DET taxlaw-2809 262 88 expenses expense NOUN taxlaw-2809 262 89 incurred incur VERB taxlaw-2809 262 90 are be AUX taxlaw-2809 262 91 “ " PUNCT taxlaw-2809 262 92 directly directly ADV taxlaw-2809 262 93 or or CCONJ taxlaw-2809 262 94 proximately proximately ADV taxlaw-2809 262 95 related relate VERB taxlaw-2809 262 96 to to ADP taxlaw-2809 262 97 the the DET taxlaw-2809 262 98 diagnosis diagnosis NOUN taxlaw-2809 262 99 , , PUNCT taxlaw-2809 262 100 cure cure NOUN taxlaw-2809 262 101 , , PUNCT taxlaw-2809 262 102 mitigation mitigation NOUN taxlaw-2809 262 103 , , PUNCT taxlaw-2809 262 104 treatment treatment NOUN taxlaw-2809 262 105 , , PUNCT taxlaw-2809 262 106 or or CCONJ taxlaw-2809 262 107 prevention prevention NOUN taxlaw-2809 262 108 of of ADP taxlaw-2809 262 109 the the DET taxlaw-2809 262 110 disease disease NOUN taxlaw-2809 262 111 or or CCONJ taxlaw-2809 262 112 illness illness NOUN taxlaw-2809 262 113 . . PUNCT taxlaw-2809 263 1 ”98 ”98 ADV taxlaw-2809 263 2 when when SCONJ taxlaw-2809 263 3 the the DET taxlaw-2809 263 4 expenses expense NOUN taxlaw-2809 263 5 provide provide VERB taxlaw-2809 263 6 both both CCONJ taxlaw-2809 263 7 medical medical ADJ taxlaw-2809 263 8 and and CCONJ taxlaw-2809 263 9 personal personal ADJ taxlaw-2809 263 10 benefits benefit NOUN taxlaw-2809 263 11 , , PUNCT taxlaw-2809 263 12 the the DET taxlaw-2809 263 13 taxpayer taxpayer NOUN taxlaw-2809 263 14 must must AUX taxlaw-2809 263 15 also also ADV taxlaw-2809 263 16 pass pass VERB taxlaw-2809 263 17 a a DET taxlaw-2809 263 18 “ " PUNCT taxlaw-2809 263 19 but but CCONJ taxlaw-2809 263 20 for for ADP taxlaw-2809 263 21 ” " PUNCT taxlaw-2809 263 22 test test NOUN taxlaw-2809 263 23 and and CCONJ taxlaw-2809 263 24 show show VERB taxlaw-2809 263 25 93 93 NUM taxlaw-2809 263 26 treas trea NOUN taxlaw-2809 263 27 . . PUNCT taxlaw-2809 264 1 reg reg PROPN taxlaw-2809 264 2 . . PUNCT taxlaw-2809 265 1 § § PROPN taxlaw-2809 265 2 1.213 1.213 NUM taxlaw-2809 265 3 - - SYM taxlaw-2809 265 4 1(e)(1)(ii 1(e)(1)(ii NUM taxlaw-2809 265 5 ) ) PUNCT taxlaw-2809 265 6 ( ( PUNCT taxlaw-2809 265 7 1979 1979 NUM taxlaw-2809 265 8 ) ) PUNCT taxlaw-2809 265 9 . . PUNCT taxlaw-2809 266 1 see see VERB taxlaw-2809 266 2 brown brown PROPN taxlaw-2809 266 3 v. v. ADP taxlaw-2809 266 4 comm’r comm’r NOUN taxlaw-2809 266 5 , , PUNCT taxlaw-2809 266 6 62 62 NUM taxlaw-2809 266 7 t.c t.c PROPN taxlaw-2809 266 8 . . PROPN taxlaw-2809 266 9 551 551 NUM taxlaw-2809 266 10 ( ( PUNCT taxlaw-2809 266 11 1974 1974 NUM taxlaw-2809 266 12 ) ) PUNCT taxlaw-2809 266 13 ( ( PUNCT taxlaw-2809 266 14 finding find VERB taxlaw-2809 266 15 amounts amount NOUN taxlaw-2809 266 16 paid pay VERB taxlaw-2809 266 17 for for ADP taxlaw-2809 266 18 scientology scientology NOUN taxlaw-2809 266 19 processing processing NOUN taxlaw-2809 266 20 and and CCONJ taxlaw-2809 266 21 auditing auditing NOUN taxlaw-2809 266 22 and and CCONJ taxlaw-2809 266 23 related related ADJ taxlaw-2809 266 24 travel travel NOUN taxlaw-2809 266 25 expenses expense NOUN taxlaw-2809 266 26 not not PART taxlaw-2809 266 27 deductible deductible ADJ taxlaw-2809 266 28 because because SCONJ taxlaw-2809 266 29 the the DET taxlaw-2809 266 30 nature nature NOUN taxlaw-2809 266 31 of of ADP taxlaw-2809 266 32 the the DET taxlaw-2809 266 33 services service NOUN taxlaw-2809 266 34 was be AUX taxlaw-2809 266 35 that that PRON taxlaw-2809 266 36 of of ADP taxlaw-2809 266 37 personal personal ADJ taxlaw-2809 266 38 counseling counseling NOUN taxlaw-2809 266 39 for for ADP taxlaw-2809 266 40 general general ADJ taxlaw-2809 266 41 well well ADV taxlaw-2809 266 42 - - PUNCT taxlaw-2809 266 43 being be AUX taxlaw-2809 266 44 rather rather ADV taxlaw-2809 266 45 than than ADP taxlaw-2809 266 46 psychotherapy psychotherapy NOUN taxlaw-2809 266 47 ) ) PUNCT taxlaw-2809 266 48 . . PUNCT taxlaw-2809 267 1 but but CCONJ taxlaw-2809 267 2 see see VERB taxlaw-2809 267 3 rev rev PROPN taxlaw-2809 267 4 . . PROPN taxlaw-2809 267 5 rul rul PROPN taxlaw-2809 267 6 . . PUNCT taxlaw-2809 268 1 62 62 NUM taxlaw-2809 268 2 - - SYM taxlaw-2809 268 3 210 210 NUM taxlaw-2809 268 4 , , PUNCT taxlaw-2809 268 5 1962 1962 NUM taxlaw-2809 268 6 - - SYM taxlaw-2809 268 7 2 2 NUM taxlaw-2809 268 8 c.b c.b PROPN taxlaw-2809 268 9 . . PROPN taxlaw-2809 268 10 89 89 NUM taxlaw-2809 268 11 ( ( PUNCT taxlaw-2809 268 12 allowing allow VERB taxlaw-2809 268 13 deduction deduction NOUN taxlaw-2809 268 14 for for ADP taxlaw-2809 268 15 clarinet clarinet NOUN taxlaw-2809 268 16 lessons lesson NOUN taxlaw-2809 268 17 to to PART taxlaw-2809 268 18 ameliorate ameliorate VERB taxlaw-2809 268 19 child child NOUN taxlaw-2809 268 20 ’s ’s PART taxlaw-2809 268 21 malocclusion malocclusion NOUN taxlaw-2809 268 22 ) ) PUNCT taxlaw-2809 268 23 . . PUNCT taxlaw-2809 269 1 expenses expense NOUN taxlaw-2809 269 2 incurred incur VERB taxlaw-2809 269 3 for for ADP taxlaw-2809 269 4 exercise exercise NOUN taxlaw-2809 269 5 , , PUNCT taxlaw-2809 269 6 such such ADJ taxlaw-2809 269 7 as as ADP taxlaw-2809 269 8 for for ADP taxlaw-2809 269 9 athletic athletic ADJ taxlaw-2809 269 10 devices device NOUN taxlaw-2809 269 11 , , PUNCT taxlaw-2809 269 12 lessons lesson NOUN taxlaw-2809 269 13 , , PUNCT taxlaw-2809 269 14 or or CCONJ taxlaw-2809 269 15 club club NOUN taxlaw-2809 269 16 memberships membership NOUN taxlaw-2809 269 17 are be AUX taxlaw-2809 269 18 often often ADV taxlaw-2809 269 19 denied deny VERB taxlaw-2809 269 20 deductibility deductibility NOUN taxlaw-2809 269 21 because because SCONJ taxlaw-2809 269 22 of of ADP taxlaw-2809 269 23 this this DET taxlaw-2809 269 24 principle principle NOUN taxlaw-2809 269 25 . . PUNCT taxlaw-2809 270 1 see see VERB taxlaw-2809 270 2 , , PUNCT taxlaw-2809 270 3 e.g. e.g. ADV taxlaw-2809 270 4 , , PUNCT taxlaw-2809 270 5 france france PROPN taxlaw-2809 270 6 v. v. CCONJ taxlaw-2809 270 7 comm’r comm’r NOUN taxlaw-2809 270 8 , , PUNCT taxlaw-2809 270 9 40 40 NUM taxlaw-2809 270 10 t.c.m t.c.m NOUN taxlaw-2809 270 11 . . PUNCT taxlaw-2809 271 1 ( ( PUNCT taxlaw-2809 271 2 cch cch NOUN taxlaw-2809 271 3 ) ) PUNCT taxlaw-2809 271 4 508 508 NUM taxlaw-2809 271 5 ( ( PUNCT taxlaw-2809 271 6 1980 1980 NUM taxlaw-2809 271 7 ) ) PUNCT taxlaw-2809 271 8 , , PUNCT taxlaw-2809 271 9 aff’d aff’d VERB taxlaw-2809 271 10 per per ADP taxlaw-2809 271 11 curiam curiam NOUN taxlaw-2809 271 12 , , PUNCT taxlaw-2809 271 13 690 690 NUM taxlaw-2809 271 14 f.2d f.2d X taxlaw-2809 271 15 68 68 NUM taxlaw-2809 271 16 ( ( PUNCT taxlaw-2809 271 17 6th 6th ADJ taxlaw-2809 271 18 cir cir NOUN taxlaw-2809 271 19 . . PROPN taxlaw-2809 271 20 1982 1982 NUM taxlaw-2809 271 21 ) ) PUNCT taxlaw-2809 271 22 ( ( PUNCT taxlaw-2809 271 23 disallowing disallow VERB taxlaw-2809 271 24 expenses expense NOUN taxlaw-2809 271 25 incurred incur VERB taxlaw-2809 271 26 for for ADP taxlaw-2809 271 27 dancing dancing NOUN taxlaw-2809 271 28 lessons lesson NOUN taxlaw-2809 271 29 recommended recommend VERB taxlaw-2809 271 30 by by ADP taxlaw-2809 271 31 physician physician NOUN taxlaw-2809 271 32 ) ) PUNCT taxlaw-2809 271 33 ; ; PUNCT taxlaw-2809 271 34 altman altman PROPN taxlaw-2809 271 35 v. v. CCONJ taxlaw-2809 271 36 comm’r comm’r PROPN taxlaw-2809 271 37 , , PUNCT taxlaw-2809 271 38 53 53 NUM taxlaw-2809 271 39 t.c t.c PROPN taxlaw-2809 271 40 . . PROPN taxlaw-2809 271 41 487 487 NUM taxlaw-2809 271 42 ( ( PUNCT taxlaw-2809 271 43 1969 1969 NUM taxlaw-2809 271 44 ) ) PUNCT taxlaw-2809 271 45 ( ( PUNCT taxlaw-2809 271 46 holding hold VERB taxlaw-2809 271 47 the the DET taxlaw-2809 271 48 cost cost NOUN taxlaw-2809 271 49 of of ADP taxlaw-2809 271 50 getting get VERB taxlaw-2809 271 51 to to ADP taxlaw-2809 271 52 and and CCONJ taxlaw-2809 271 53 from from ADP taxlaw-2809 271 54 a a DET taxlaw-2809 271 55 golf golf NOUN taxlaw-2809 271 56 course course NOUN taxlaw-2809 271 57 not not PART taxlaw-2809 271 58 deductible deductible ADJ taxlaw-2809 271 59 because because SCONJ taxlaw-2809 271 60 the the DET taxlaw-2809 271 61 taxpayer taxpayer NOUN taxlaw-2809 271 62 , , PUNCT taxlaw-2809 271 63 an an DET taxlaw-2809 271 64 emphysema emphysema NOUN taxlaw-2809 271 65 sufferer sufferer NOUN taxlaw-2809 271 66 , , PUNCT taxlaw-2809 271 67 could could AUX taxlaw-2809 271 68 get get VERB taxlaw-2809 271 69 exercise exercise NOUN taxlaw-2809 271 70 otherwise otherwise ADV taxlaw-2809 271 71 ) ) PUNCT taxlaw-2809 271 72 ; ; PUNCT taxlaw-2809 271 73 adler adler PROPN taxlaw-2809 271 74 v. v. CCONJ taxlaw-2809 271 75 comm’r comm’r NOUN taxlaw-2809 271 76 , , PUNCT taxlaw-2809 271 77 330 330 NUM taxlaw-2809 271 78 f.2d f.2d SYM taxlaw-2809 271 79 91 91 NUM taxlaw-2809 271 80 ( ( PUNCT taxlaw-2809 271 81 9th 9th ADJ taxlaw-2809 271 82 cir cir NOUN taxlaw-2809 271 83 . . PROPN taxlaw-2809 271 84 1964 1964 NUM taxlaw-2809 271 85 ) ) PUNCT taxlaw-2809 271 86 ( ( PUNCT taxlaw-2809 271 87 finding find VERB taxlaw-2809 271 88 dancing dancing NOUN taxlaw-2809 271 89 lessons lesson NOUN taxlaw-2809 271 90 for for ADP taxlaw-2809 271 91 taxpayer taxpayer NOUN taxlaw-2809 271 92 with with ADP taxlaw-2809 271 93 varicose varicose NOUN taxlaw-2809 271 94 veins vein NOUN taxlaw-2809 271 95 nondeductible nondeductible ADJ taxlaw-2809 271 96 ) ) PUNCT taxlaw-2809 271 97 . . PUNCT taxlaw-2809 272 1 nonetheless nonetheless ADV taxlaw-2809 272 2 , , PUNCT taxlaw-2809 272 3 some some DET taxlaw-2809 272 4 taxpayers taxpayer NOUN taxlaw-2809 272 5 have have AUX taxlaw-2809 272 6 been be AUX taxlaw-2809 272 7 successful successful ADJ taxlaw-2809 272 8 in in ADP taxlaw-2809 272 9 deducting deduct VERB taxlaw-2809 272 10 the the DET taxlaw-2809 272 11 costs cost NOUN taxlaw-2809 272 12 of of ADP taxlaw-2809 272 13 therapeutic therapeutic ADJ taxlaw-2809 272 14 swimming swimming NOUN taxlaw-2809 272 15 pools pool NOUN taxlaw-2809 272 16 . . PUNCT taxlaw-2809 273 1 compare compare VERB taxlaw-2809 273 2 cherry cherry NOUN taxlaw-2809 273 3 v. v. ADP taxlaw-2809 273 4 comm’r comm’r NOUN taxlaw-2809 273 5 , , PUNCT taxlaw-2809 273 6 46 46 NUM taxlaw-2809 273 7 t.c.m t.c.m NOUN taxlaw-2809 273 8 . . PUNCT taxlaw-2809 274 1 ( ( PUNCT taxlaw-2809 274 2 cch cch NOUN taxlaw-2809 274 3 ) ) PUNCT taxlaw-2809 274 4 1031 1031 NUM taxlaw-2809 274 5 ( ( PUNCT taxlaw-2809 274 6 1983 1983 NUM taxlaw-2809 274 7 ) ) PUNCT taxlaw-2809 274 8 ( ( PUNCT taxlaw-2809 274 9 allowing allow VERB taxlaw-2809 274 10 deduction deduction NOUN taxlaw-2809 274 11 for for ADP taxlaw-2809 274 12 operating operating NOUN taxlaw-2809 274 13 expenses expense NOUN taxlaw-2809 274 14 of of ADP taxlaw-2809 274 15 swimming swimming NOUN taxlaw-2809 274 16 pool pool NOUN taxlaw-2809 274 17 used use VERB taxlaw-2809 274 18 by by ADP taxlaw-2809 274 19 taxpayer taxpayer NOUN taxlaw-2809 274 20 to to PART taxlaw-2809 274 21 alleviate alleviate VERB taxlaw-2809 274 22 emphysema emphysema NOUN taxlaw-2809 274 23 and and CCONJ taxlaw-2809 274 24 bronchitis bronchitis NOUN taxlaw-2809 274 25 ) ) PUNCT taxlaw-2809 274 26 with with ADP taxlaw-2809 274 27 haines haine NOUN taxlaw-2809 274 28 v. v. CCONJ taxlaw-2809 274 29 comm’r comm’r NOUN taxlaw-2809 274 30 , , PUNCT taxlaw-2809 274 31 71 71 NUM taxlaw-2809 274 32 t.c t.c PROPN taxlaw-2809 274 33 . . PROPN taxlaw-2809 274 34 644 644 NUM taxlaw-2809 274 35 ( ( PUNCT taxlaw-2809 274 36 1979 1979 NUM taxlaw-2809 274 37 ) ) PUNCT taxlaw-2809 274 38 ( ( PUNCT taxlaw-2809 274 39 denying deny VERB taxlaw-2809 274 40 deduction deduction NOUN taxlaw-2809 274 41 for for ADP taxlaw-2809 274 42 the the DET taxlaw-2809 274 43 cost cost NOUN taxlaw-2809 274 44 of of ADP taxlaw-2809 274 45 a a DET taxlaw-2809 274 46 swimming swimming NOUN taxlaw-2809 274 47 pool pool NOUN taxlaw-2809 274 48 used use VERB taxlaw-2809 274 49 by by ADP taxlaw-2809 274 50 taxpayer taxpayer NOUN taxlaw-2809 274 51 with with ADP taxlaw-2809 274 52 a a DET taxlaw-2809 274 53 fractured fractured ADJ taxlaw-2809 274 54 leg leg NOUN taxlaw-2809 274 55 requiring require VERB taxlaw-2809 274 56 physical physical ADJ taxlaw-2809 274 57 therapy therapy NOUN taxlaw-2809 274 58 because because SCONJ taxlaw-2809 274 59 of of ADP taxlaw-2809 274 60 lack lack NOUN taxlaw-2809 274 61 of of ADP taxlaw-2809 274 62 showing show VERB taxlaw-2809 274 63 that that SCONJ taxlaw-2809 274 64 the the DET taxlaw-2809 274 65 primary primary ADJ taxlaw-2809 274 66 purpose purpose NOUN taxlaw-2809 274 67 for for ADP taxlaw-2809 274 68 the the DET taxlaw-2809 274 69 pool pool NOUN taxlaw-2809 274 70 was be AUX taxlaw-2809 274 71 medically medically ADV taxlaw-2809 274 72 therapeutic therapeutic ADJ taxlaw-2809 274 73 rather rather ADV taxlaw-2809 274 74 than than ADP taxlaw-2809 274 75 for for ADP taxlaw-2809 274 76 general general ADJ taxlaw-2809 274 77 health health NOUN taxlaw-2809 274 78 and and CCONJ taxlaw-2809 274 79 convenience convenience NOUN taxlaw-2809 274 80 ) ) PUNCT taxlaw-2809 274 81 . . PUNCT taxlaw-2809 275 1 94 94 NUM taxlaw-2809 275 2 12 12 NUM taxlaw-2809 275 3 t.c t.c PROPN taxlaw-2809 275 4 . . PROPN taxlaw-2809 275 5 409 409 NUM taxlaw-2809 275 6 ( ( PUNCT taxlaw-2809 275 7 1949 1949 NUM taxlaw-2809 275 8 ) ) PUNCT taxlaw-2809 275 9 . . PUNCT taxlaw-2809 276 1 95 95 NUM taxlaw-2809 277 1 i i PRON taxlaw-2809 277 2 d. d. PROPN taxlaw-2809 277 3 at at ADP taxlaw-2809 277 4 412 412 NUM taxlaw-2809 277 5 - - SYM taxlaw-2809 277 6 13 13 NUM taxlaw-2809 277 7 . . PUNCT taxlaw-2809 278 1 96 96 NUM taxlaw-2809 278 2 see see NOUN taxlaw-2809 278 3 , , PUNCT taxlaw-2809 278 4 e.g. e.g. ADV taxlaw-2809 278 5 , , PUNCT taxlaw-2809 278 6 jacobs jacobs PROPN taxlaw-2809 278 7 v. v. PROPN taxlaw-2809 278 8 comm’r comm’r PROPN taxlaw-2809 278 9 , , PUNCT taxlaw-2809 278 10 62 62 NUM taxlaw-2809 278 11 t.c t.c PROPN taxlaw-2809 278 12 . . PROPN taxlaw-2809 278 13 813 813 NUM taxlaw-2809 278 14 ( ( PUNCT taxlaw-2809 278 15 1974 1974 NUM taxlaw-2809 278 16 ) ) PUNCT taxlaw-2809 278 17 ( ( PUNCT taxlaw-2809 278 18 finding find VERB taxlaw-2809 278 19 that that SCONJ taxlaw-2809 278 20 expenses expense NOUN taxlaw-2809 278 21 of of ADP taxlaw-2809 278 22 divorce divorce NOUN taxlaw-2809 278 23 are be AUX taxlaw-2809 278 24 not not PART taxlaw-2809 278 25 deductible deductible ADJ taxlaw-2809 278 26 , , PUNCT taxlaw-2809 278 27 even even ADV taxlaw-2809 278 28 though though SCONJ taxlaw-2809 278 29 recommended recommend VERB taxlaw-2809 278 30 by by ADP taxlaw-2809 278 31 psychiatrist psychiatrist NOUN taxlaw-2809 278 32 because because SCONJ taxlaw-2809 278 33 of of ADP taxlaw-2809 278 34 the the DET taxlaw-2809 278 35 negative negative ADJ taxlaw-2809 278 36 repercussions repercussion NOUN taxlaw-2809 278 37 of of ADP taxlaw-2809 278 38 marriage marriage NOUN taxlaw-2809 278 39 on on ADP taxlaw-2809 278 40 taxpayer taxpayer NOUN taxlaw-2809 278 41 ’s ’s PART taxlaw-2809 278 42 mental mental ADJ taxlaw-2809 278 43 health health NOUN taxlaw-2809 278 44 ) ) PUNCT taxlaw-2809 278 45 ; ; PUNCT taxlaw-2809 278 46 rabb rabb PROPN taxlaw-2809 278 47 v. v. ADP taxlaw-2809 278 48 comm’r comm’r NOUN taxlaw-2809 278 49 , , PUNCT taxlaw-2809 278 50 31 31 NUM taxlaw-2809 278 51 t.c.m t.c.m NOUN taxlaw-2809 278 52 . . PUNCT taxlaw-2809 279 1 ( ( PUNCT taxlaw-2809 279 2 cch cch NOUN taxlaw-2809 279 3 ) ) PUNCT taxlaw-2809 279 4 476 476 NUM taxlaw-2809 279 5 ( ( PUNCT taxlaw-2809 279 6 1972 1972 NUM taxlaw-2809 279 7 ) ) PUNCT taxlaw-2809 279 8 ( ( PUNCT taxlaw-2809 279 9 denying deny VERB taxlaw-2809 279 10 deduction deduction NOUN taxlaw-2809 279 11 for for ADP taxlaw-2809 279 12 shopping shopping NOUN taxlaw-2809 279 13 trips trip NOUN taxlaw-2809 279 14 as as ADP taxlaw-2809 279 15 “ " PUNCT taxlaw-2809 279 16 milieu milieu NOUN taxlaw-2809 279 17 therapy therapy NOUN taxlaw-2809 279 18 ” " PUNCT taxlaw-2809 279 19 ) ) PUNCT taxlaw-2809 279 20 . . PUNCT taxlaw-2809 280 1 97 97 NUM taxlaw-2809 280 2 jacobs jacobs PROPN taxlaw-2809 280 3 , , PUNCT taxlaw-2809 280 4 62 62 NUM taxlaw-2809 280 5 t.c t.c PROPN taxlaw-2809 280 6 . . PUNCT taxlaw-2809 281 1 at at ADP taxlaw-2809 281 2 818 818 NUM taxlaw-2809 281 3 . . PUNCT taxlaw-2809 282 1 98 98 NUM taxlaw-2809 283 1 i i PRON taxlaw-2809 283 2 d. d. PROPN taxlaw-2809 283 3 see see VERB taxlaw-2809 283 4 , , PUNCT taxlaw-2809 283 5 e.g. e.g. ADV taxlaw-2809 283 6 , , PUNCT taxlaw-2809 283 7 rev rev PROPN taxlaw-2809 283 8 . . PROPN taxlaw-2809 284 1 rul rul PROPN taxlaw-2809 284 2 . . PUNCT taxlaw-2809 284 3 2002 2002 NUM taxlaw-2809 284 4 - - SYM taxlaw-2809 284 5 19 19 NUM taxlaw-2809 284 6 , , PUNCT taxlaw-2809 284 7 2002 2002 NUM taxlaw-2809 284 8 - - SYM taxlaw-2809 284 9 16 16 NUM taxlaw-2809 284 10 i.r.b i.r.b NOUN taxlaw-2809 284 11 . . PUNCT taxlaw-2809 285 1 778 778 NUM taxlaw-2809 285 2 ( ( PUNCT taxlaw-2809 285 3 finding find VERB taxlaw-2809 285 4 that that SCONJ taxlaw-2809 285 5 expenses expense NOUN taxlaw-2809 285 6 paid pay VERB taxlaw-2809 285 7 for for ADP taxlaw-2809 285 8 a a DET taxlaw-2809 285 9 weight weight NOUN taxlaw-2809 285 10 - - PUNCT taxlaw-2809 285 11 loss loss NOUN taxlaw-2809 285 12 program program NOUN taxlaw-2809 285 13 as as ADP taxlaw-2809 285 14 treatment treatment NOUN taxlaw-2809 285 15 for for ADP taxlaw-2809 285 16 a a DET taxlaw-2809 285 17 specific specific ADJ taxlaw-2809 285 18 disease disease NOUN taxlaw-2809 285 19 , , PUNCT taxlaw-2809 285 20 including include VERB taxlaw-2809 285 21 obesity obesity NOUN taxlaw-2809 285 22 or or CCONJ taxlaw-2809 285 23 hypertension hypertension NOUN taxlaw-2809 285 24 diagnosed diagnose VERB taxlaw-2809 285 25 by by ADP taxlaw-2809 285 26 a a DET taxlaw-2809 285 27 physician physician NOUN taxlaw-2809 285 28 , , PUNCT taxlaw-2809 285 29 are be AUX taxlaw-2809 285 30 deductible deductible ADJ taxlaw-2809 285 31 if if SCONJ taxlaw-2809 285 32 the the DET taxlaw-2809 285 33 taxpayer taxpayer NOUN taxlaw-2809 285 34 has have AUX taxlaw-2809 285 35 been be AUX taxlaw-2809 285 36 directed direct VERB taxlaw-2809 285 37 by by ADP taxlaw-2809 285 38 a a DET taxlaw-2809 285 39 physician physician NOUN taxlaw-2809 285 40 to to PART taxlaw-2809 285 41 lose lose VERB taxlaw-2809 285 42 weight weight NOUN taxlaw-2809 285 43 as as ADP taxlaw-2809 285 44 treatment treatment NOUN taxlaw-2809 285 45 , , PUNCT taxlaw-2809 285 46 but but CCONJ taxlaw-2809 285 47 that that SCONJ taxlaw-2809 285 48 diet diet NOUN taxlaw-2809 285 49 food food NOUN taxlaw-2809 285 50 is be AUX taxlaw-2809 285 51 not not PART taxlaw-2809 285 52 deductible deductible ADJ taxlaw-2809 285 53 ) ) PUNCT taxlaw-2809 286 1 ; ; PUNCT taxlaw-2809 286 2 rev rev PROPN taxlaw-2809 286 3 . . PROPN taxlaw-2809 287 1 rul rul PROPN taxlaw-2809 287 2 . . PUNCT taxlaw-2809 288 1 99 99 NUM taxlaw-2809 288 2 - - SYM taxlaw-2809 288 3 28 28 NUM taxlaw-2809 288 4 , , PUNCT taxlaw-2809 288 5 1999 1999 NUM taxlaw-2809 288 6 - - SYM taxlaw-2809 288 7 1 1 NUM taxlaw-2809 288 8 c.b c.b PROPN taxlaw-2809 288 9 . . PROPN taxlaw-2809 288 10 1269 1269 NUM taxlaw-2809 288 11 ( ( PUNCT taxlaw-2809 288 12 allowing allow VERB taxlaw-2809 288 13 a a DET taxlaw-2809 288 14 deduction deduction NOUN taxlaw-2809 288 15 for for ADP taxlaw-2809 288 16 expenses expense NOUN taxlaw-2809 288 17 incurred incur VERB taxlaw-2809 288 18 to to PART taxlaw-2809 288 19 stop stop VERB taxlaw-2809 288 20 smoking smoke VERB taxlaw-2809 288 21 , , PUNCT taxlaw-2809 288 22 including include VERB taxlaw-2809 288 23 smoking smoking NOUN taxlaw-2809 288 24 - - PUNCT taxlaw-2809 288 25 cession cession NOUN taxlaw-2809 288 26 programs program NOUN taxlaw-2809 288 27 and and CCONJ taxlaw-2809 288 28 prescription prescription NOUN taxlaw-2809 288 29 drugs drug NOUN taxlaw-2809 288 30 to to PART taxlaw-2809 288 31 alleviate alleviate VERB taxlaw-2809 288 32 the the DET taxlaw-2809 288 33 effects effect NOUN taxlaw-2809 288 34 of of ADP taxlaw-2809 288 35 nicotine nicotine NOUN taxlaw-2809 288 36 withdrawal withdrawal NOUN taxlaw-2809 288 37 , , PUNCT taxlaw-2809 288 38 because because SCONJ taxlaw-2809 288 39 nicotine nicotine NOUN taxlaw-2809 288 40 is be AUX taxlaw-2809 288 41 addictive addictive ADJ taxlaw-2809 288 42 and and CCONJ taxlaw-2809 288 43 smoking smoking NOUN taxlaw-2809 288 44 is be AUX taxlaw-2809 288 45 detrimental detrimental ADJ taxlaw-2809 288 46 to to ADP taxlaw-2809 288 47 the the DET taxlaw-2809 288 48 health health NOUN taxlaw-2809 288 49 of of ADP taxlaw-2809 288 50 the the DET taxlaw-2809 288 51 smoker smoker NOUN taxlaw-2809 288 52 ) ) PUNCT taxlaw-2809 288 53 . . PUNCT taxlaw-2809 289 1 98 98 NUM taxlaw-2809 289 2 columbia columbia PROPN taxlaw-2809 289 3 journal journal PROPN taxlaw-2809 289 4 of of ADP taxlaw-2809 289 5 tax tax NOUN taxlaw-2809 289 6 law law NOUN taxlaw-2809 290 1 [ [ X taxlaw-2809 290 2 vol.3:86 vol.3:86 ADJ taxlaw-2809 290 3 “ " PUNCT taxlaw-2809 290 4 both both PRON taxlaw-2809 290 5 that that SCONJ taxlaw-2809 290 6 the the DET taxlaw-2809 290 7 expenditures expenditure NOUN taxlaw-2809 290 8 were be AUX taxlaw-2809 290 9 an an DET taxlaw-2809 290 10 essential essential ADJ taxlaw-2809 290 11 element element NOUN taxlaw-2809 290 12 of of ADP taxlaw-2809 290 13 the the DET taxlaw-2809 290 14 treatment treatment NOUN taxlaw-2809 290 15 and and CCONJ taxlaw-2809 290 16 that that SCONJ taxlaw-2809 290 17 they they PRON taxlaw-2809 290 18 would would AUX taxlaw-2809 290 19 not not PART taxlaw-2809 290 20 have have AUX taxlaw-2809 290 21 otherwise otherwise ADV taxlaw-2809 290 22 been be AUX taxlaw-2809 290 23 incurred incur VERB taxlaw-2809 290 24 for for ADP taxlaw-2809 290 25 nonmedical nonmedical ADJ taxlaw-2809 290 26 reasons reason NOUN taxlaw-2809 290 27 . . PUNCT taxlaw-2809 291 1 ”99 ”99 PROPN taxlaw-2809 292 1 2 2 NUM taxlaw-2809 292 2 . . X taxlaw-2809 292 3 relationship relationship NOUN taxlaw-2809 292 4 to to ADP taxlaw-2809 292 5 health health NOUN taxlaw-2809 292 6 insurance insurance NOUN taxlaw-2809 292 7 section section NOUN taxlaw-2809 292 8 213(d)(1)(d 213(d)(1)(d PROPN taxlaw-2809 292 9 ) ) PUNCT taxlaw-2809 292 10 provides provide VERB taxlaw-2809 292 11 that that SCONJ taxlaw-2809 292 12 the the DET taxlaw-2809 292 13 term term NOUN taxlaw-2809 292 14 “ " PUNCT taxlaw-2809 292 15 medical medical ADJ taxlaw-2809 292 16 care care NOUN taxlaw-2809 292 17 ” " PUNCT taxlaw-2809 292 18 covers cover VERB taxlaw-2809 292 19 “ " PUNCT taxlaw-2809 292 20 insurance insurance NOUN taxlaw-2809 292 21 . . PUNCT taxlaw-2809 292 22 . . PUNCT taxlaw-2809 292 23 . . PUNCT taxlaw-2809 293 1 covering cover VERB taxlaw-2809 293 2 medical medical ADJ taxlaw-2809 293 3 care care NOUN taxlaw-2809 293 4 . . PUNCT taxlaw-2809 293 5 ” " PUNCT taxlaw-2809 294 1 under under ADP taxlaw-2809 294 2 this this DET taxlaw-2809 294 3 provision provision NOUN taxlaw-2809 294 4 , , PUNCT taxlaw-2809 294 5 taxpayers taxpayer NOUN taxlaw-2809 294 6 may may AUX taxlaw-2809 294 7 deduct deduct VERB taxlaw-2809 294 8 premium premium NOUN taxlaw-2809 294 9 payments payment NOUN taxlaw-2809 294 10 for for ADP taxlaw-2809 294 11 insurance insurance NOUN taxlaw-2809 294 12 that that PRON taxlaw-2809 294 13 covers cover VERB taxlaw-2809 294 14 any any DET taxlaw-2809 294 15 items item NOUN taxlaw-2809 294 16 that that PRON taxlaw-2809 294 17 would would AUX taxlaw-2809 294 18 qualify qualify VERB taxlaw-2809 294 19 as as ADP taxlaw-2809 294 20 “ " PUNCT taxlaw-2809 294 21 medical medical ADJ taxlaw-2809 294 22 care care NOUN taxlaw-2809 294 23 ” " PUNCT taxlaw-2809 294 24 within within ADP taxlaw-2809 294 25 the the DET taxlaw-2809 294 26 meanings meaning NOUN taxlaw-2809 294 27 of of ADP taxlaw-2809 294 28 § § PROPN taxlaw-2809 294 29 § § NOUN taxlaw-2809 294 30 213(d)(1)(a 213(d)(1)(a PROPN taxlaw-2809 294 31 ) ) PUNCT taxlaw-2809 294 32 and and CCONJ taxlaw-2809 294 33 213(d)(1)(b 213(d)(1)(b PROPN taxlaw-2809 294 34 ) ) PUNCT taxlaw-2809 294 35 . . PUNCT taxlaw-2809 295 1 insurance insurance NOUN taxlaw-2809 295 2 premiums premium NOUN taxlaw-2809 295 3 deductible deductible ADJ taxlaw-2809 295 4 under under ADP taxlaw-2809 295 5 § § PROPN taxlaw-2809 295 6 213 213 NUM taxlaw-2809 295 7 are be AUX taxlaw-2809 295 8 combined combine VERB taxlaw-2809 295 9 with with ADP taxlaw-2809 295 10 other other ADJ taxlaw-2809 295 11 qualified qualified ADJ taxlaw-2809 295 12 medical medical ADJ taxlaw-2809 295 13 costs cost NOUN taxlaw-2809 295 14 in in ADP taxlaw-2809 295 15 applying apply VERB taxlaw-2809 295 16 the the DET taxlaw-2809 295 17 nondeductible nondeductible ADJ taxlaw-2809 295 18 floor.100 floor.100 NOUN taxlaw-2809 295 19 the the DET taxlaw-2809 295 20 cost cost NOUN taxlaw-2809 295 21 of of ADP taxlaw-2809 295 22 employer employer NOUN taxlaw-2809 295 23 - - PUNCT taxlaw-2809 295 24 provided provide VERB taxlaw-2809 295 25 health health NOUN taxlaw-2809 295 26 insurance insurance NOUN taxlaw-2809 295 27 is be AUX taxlaw-2809 295 28 deductible deductible ADJ taxlaw-2809 295 29 as as ADP taxlaw-2809 295 30 a a DET taxlaw-2809 295 31 business business NOUN taxlaw-2809 295 32 expense expense NOUN taxlaw-2809 295 33 for for ADP taxlaw-2809 295 34 employers employer NOUN taxlaw-2809 295 35 and and CCONJ taxlaw-2809 295 36 excludable excludable ADJ taxlaw-2809 295 37 as as ADP taxlaw-2809 295 38 a a DET taxlaw-2809 295 39 fringe fringe NOUN taxlaw-2809 295 40 benefit benefit NOUN taxlaw-2809 295 41 for for ADP taxlaw-2809 295 42 employees.101 employees.101 NOUN taxlaw-2809 295 43 selfemployed selfemploye VERB taxlaw-2809 295 44 taxpayers taxpayer NOUN taxlaw-2809 295 45 may may AUX taxlaw-2809 295 46 deduct deduct VERB taxlaw-2809 295 47 some some PRON taxlaw-2809 295 48 or or CCONJ taxlaw-2809 295 49 all all PRON taxlaw-2809 295 50 of of ADP taxlaw-2809 295 51 the the DET taxlaw-2809 295 52 insurance insurance NOUN taxlaw-2809 295 53 expenses expense NOUN taxlaw-2809 295 54 incurred incur VERB taxlaw-2809 295 55 for for ADP taxlaw-2809 295 56 the the DET taxlaw-2809 295 57 taxpayer taxpayer NOUN taxlaw-2809 295 58 , , PUNCT taxlaw-2809 295 59 his his PRON taxlaw-2809 295 60 spouse spouse NOUN taxlaw-2809 295 61 , , PUNCT taxlaw-2809 295 62 and and CCONJ taxlaw-2809 295 63 his his PRON taxlaw-2809 295 64 dependents dependent NOUN taxlaw-2809 295 65 under under ADP taxlaw-2809 295 66 § § PROPN taxlaw-2809 295 67 162(l 162(l NOUN taxlaw-2809 295 68 ) ) PUNCT taxlaw-2809 295 69 , , PUNCT taxlaw-2809 295 70 to to ADP taxlaw-2809 295 71 the the DET taxlaw-2809 295 72 extent extent NOUN taxlaw-2809 295 73 that that SCONJ taxlaw-2809 295 74 the the DET taxlaw-2809 295 75 deduction deduction NOUN taxlaw-2809 295 76 does do AUX taxlaw-2809 295 77 not not PART taxlaw-2809 295 78 exceed exceed VERB taxlaw-2809 295 79 the the DET taxlaw-2809 295 80 taxpayer taxpayer NOUN taxlaw-2809 295 81 ’s ’s PART taxlaw-2809 295 82 earned earn VERB taxlaw-2809 295 83 income income NOUN taxlaw-2809 295 84 from from ADP taxlaw-2809 295 85 the the DET taxlaw-2809 295 86 trade trade NOUN taxlaw-2809 295 87 or or CCONJ taxlaw-2809 295 88 business business NOUN taxlaw-2809 295 89 providing provide VERB taxlaw-2809 295 90 the the DET taxlaw-2809 295 91 insurance insurance NOUN taxlaw-2809 295 92 . . PUNCT taxlaw-2809 296 1 this this PRON taxlaw-2809 296 2 is be AUX taxlaw-2809 296 3 allowed allow VERB taxlaw-2809 296 4 as as ADP taxlaw-2809 296 5 a a DET taxlaw-2809 296 6 business business NOUN taxlaw-2809 296 7 expense expense NOUN taxlaw-2809 296 8 deduction deduction NOUN taxlaw-2809 296 9 and and CCONJ taxlaw-2809 296 10 corresponds correspond VERB taxlaw-2809 296 11 to to ADP taxlaw-2809 296 12 the the DET taxlaw-2809 296 13 exclusion exclusion NOUN taxlaw-2809 296 14 of of ADP taxlaw-2809 296 15 employer employer NOUN taxlaw-2809 296 16 - - PUNCT taxlaw-2809 296 17 sponsored sponsor VERB taxlaw-2809 296 18 insurance insurance NOUN taxlaw-2809 296 19 from from ADP taxlaw-2809 296 20 employee employee NOUN taxlaw-2809 296 21 gross gross ADJ taxlaw-2809 296 22 income.102 income.102 NOUN taxlaw-2809 296 23 because because SCONJ taxlaw-2809 296 24 premiums premium NOUN taxlaw-2809 296 25 paid pay VERB taxlaw-2809 296 26 by by ADP taxlaw-2809 296 27 families family NOUN taxlaw-2809 296 28 are be AUX taxlaw-2809 296 29 deductible deductible ADJ taxlaw-2809 296 30 subject subject ADJ taxlaw-2809 296 31 to to ADP taxlaw-2809 296 32 the the DET taxlaw-2809 296 33 nondeductible nondeductible ADJ taxlaw-2809 296 34 floor floor NOUN taxlaw-2809 296 35 , , PUNCT taxlaw-2809 296 36 whereas whereas SCONJ taxlaw-2809 296 37 employer employer NOUN taxlaw-2809 296 38 - - PUNCT taxlaw-2809 296 39 provided provide VERB taxlaw-2809 296 40 ( ( PUNCT taxlaw-2809 296 41 including include VERB taxlaw-2809 296 42 self self NOUN taxlaw-2809 296 43 - - PUNCT taxlaw-2809 296 44 employed employ VERB taxlaw-2809 296 45 ) ) PUNCT taxlaw-2809 296 46 insurance insurance NOUN taxlaw-2809 296 47 is be AUX taxlaw-2809 296 48 fully fully ADV taxlaw-2809 296 49 deductible deductible ADJ taxlaw-2809 296 50 , , PUNCT taxlaw-2809 296 51 there there PRON taxlaw-2809 296 52 are be VERB taxlaw-2809 296 53 some some DET taxlaw-2809 296 54 inconsistencies inconsistency NOUN taxlaw-2809 296 55 in in ADP taxlaw-2809 296 56 the the DET taxlaw-2809 296 57 tax tax NOUN taxlaw-2809 296 58 treatment treatment NOUN taxlaw-2809 296 59 of of ADP taxlaw-2809 296 60 health health NOUN taxlaw-2809 296 61 insurance insurance NOUN taxlaw-2809 296 62 between between ADP taxlaw-2809 296 63 different different ADJ taxlaw-2809 296 64 groups group NOUN taxlaw-2809 296 65 of of ADP taxlaw-2809 296 66 taxpayers taxpayer NOUN taxlaw-2809 296 67 . . PUNCT taxlaw-2809 297 1 in in ADP taxlaw-2809 297 2 many many ADJ taxlaw-2809 297 3 ways way NOUN taxlaw-2809 297 4 , , PUNCT taxlaw-2809 297 5 § § NOUN taxlaw-2809 297 6 213 213 NUM taxlaw-2809 297 7 acts act NOUN taxlaw-2809 297 8 as as ADP taxlaw-2809 297 9 a a DET taxlaw-2809 297 10 government government NOUN taxlaw-2809 297 11 - - PUNCT taxlaw-2809 297 12 funded fund VERB taxlaw-2809 297 13 alternative alternative NOUN taxlaw-2809 297 14 to to ADP taxlaw-2809 297 15 private private ADJ taxlaw-2809 297 16 insurance.103 insurance.103 NOUN taxlaw-2809 297 17 however however ADV taxlaw-2809 297 18 , , PUNCT taxlaw-2809 297 19 the the DET taxlaw-2809 297 20 scope scope NOUN taxlaw-2809 297 21 of of ADP taxlaw-2809 297 22 coverage coverage NOUN taxlaw-2809 297 23 under under ADP taxlaw-2809 297 24 § § PROPN taxlaw-2809 297 25 213 213 NUM taxlaw-2809 297 26 is be AUX taxlaw-2809 297 27 considerably considerably ADV taxlaw-2809 297 28 broader broad ADJ taxlaw-2809 297 29 than than ADP taxlaw-2809 297 30 that that PRON taxlaw-2809 297 31 of of ADP taxlaw-2809 297 32 private private ADJ taxlaw-2809 297 33 health health NOUN taxlaw-2809 297 34 insurance insurance NOUN taxlaw-2809 297 35 or or CCONJ taxlaw-2809 297 36 traditional traditional ADJ taxlaw-2809 297 37 government government NOUN taxlaw-2809 297 38 - - PUNCT taxlaw-2809 297 39 funded fund VERB taxlaw-2809 297 40 health health NOUN taxlaw-2809 297 41 insurance insurance NOUN taxlaw-2809 297 42 ( ( PUNCT taxlaw-2809 297 43 e.g. e.g. ADV taxlaw-2809 297 44 , , PUNCT taxlaw-2809 297 45 medicare medicare PROPN taxlaw-2809 297 46 and and CCONJ taxlaw-2809 297 47 medicaid).104 medicaid).104 PROPN taxlaw-2809 297 48 for for ADP taxlaw-2809 297 49 example example NOUN taxlaw-2809 297 50 , , PUNCT taxlaw-2809 297 51 medicare medicare PROPN taxlaw-2809 297 52 and and CCONJ taxlaw-2809 297 53 medicaid medicaid PROPN taxlaw-2809 297 54 , , PUNCT taxlaw-2809 297 55 as as ADV taxlaw-2809 297 56 well well ADV taxlaw-2809 297 57 as as ADP taxlaw-2809 297 58 many many ADJ taxlaw-2809 297 59 private private ADJ taxlaw-2809 297 60 insurers insurer NOUN taxlaw-2809 297 61 , , PUNCT taxlaw-2809 297 62 deny deny VERB taxlaw-2809 297 63 coverage coverage NOUN taxlaw-2809 297 64 for for ADP taxlaw-2809 297 65 medical medical ADJ taxlaw-2809 297 66 services service NOUN taxlaw-2809 297 67 that that PRON taxlaw-2809 297 68 are be AUX taxlaw-2809 297 69 not not PART taxlaw-2809 297 70 medically medically ADV taxlaw-2809 297 71 necessary.105 necessary.105 ADV taxlaw-2809 297 72 conversely conversely ADV taxlaw-2809 297 73 , , PUNCT taxlaw-2809 297 74 § § PROPN taxlaw-2809 297 75 213 213 NUM taxlaw-2809 297 76 does do AUX taxlaw-2809 297 77 not not PART taxlaw-2809 297 78 require require VERB taxlaw-2809 297 79 that that PRON taxlaw-2809 297 80 treatment treatment NOUN taxlaw-2809 297 81 be be AUX taxlaw-2809 297 82 medically medically ADV taxlaw-2809 297 83 necessary necessary ADJ taxlaw-2809 297 84 . . PUNCT taxlaw-2809 298 1 instead instead ADV taxlaw-2809 298 2 , , PUNCT taxlaw-2809 298 3 it it PRON taxlaw-2809 298 4 allows allow VERB taxlaw-2809 298 5 a a DET taxlaw-2809 298 6 deduction deduction NOUN taxlaw-2809 298 7 for for ADP taxlaw-2809 298 8 medical medical ADJ taxlaw-2809 298 9 care care NOUN taxlaw-2809 298 10 that that PRON taxlaw-2809 298 11 is be AUX taxlaw-2809 298 12 primarily primarily ADV taxlaw-2809 298 13 for for ADP taxlaw-2809 298 14 the the DET taxlaw-2809 298 15 prevention prevention NOUN taxlaw-2809 298 16 or or CCONJ taxlaw-2809 298 17 alleviation alleviation NOUN taxlaw-2809 298 18 of of ADP taxlaw-2809 298 19 a a DET taxlaw-2809 298 20 disease disease NOUN taxlaw-2809 298 21 , , PUNCT taxlaw-2809 298 22 even even ADV taxlaw-2809 298 23 if if SCONJ taxlaw-2809 298 24 medical medical ADJ taxlaw-2809 298 25 insurers insurer NOUN taxlaw-2809 298 26 would would AUX taxlaw-2809 298 27 not not PART taxlaw-2809 298 28 find find VERB taxlaw-2809 298 29 the the DET taxlaw-2809 298 30 treatment treatment NOUN taxlaw-2809 298 31 necessary.106 necessary.106 ADP taxlaw-2809 298 32 the the DET taxlaw-2809 298 33 medical medical ADJ taxlaw-2809 298 34 99 99 NUM taxlaw-2809 298 35 jacobs jacob NOUN taxlaw-2809 298 36 , , PUNCT taxlaw-2809 298 37 62 62 NUM taxlaw-2809 298 38 t.c t.c PROPN taxlaw-2809 298 39 . . PUNCT taxlaw-2809 299 1 at at ADP taxlaw-2809 299 2 819 819 NUM taxlaw-2809 299 3 ( ( PUNCT taxlaw-2809 299 4 emphasis emphasis NOUN taxlaw-2809 299 5 omitted omit VERB taxlaw-2809 299 6 ) ) PUNCT taxlaw-2809 299 7 . . PUNCT taxlaw-2809 300 1 see see VERB taxlaw-2809 300 2 , , PUNCT taxlaw-2809 300 3 e.g. e.g. ADV taxlaw-2809 300 4 , , PUNCT taxlaw-2809 300 5 ende ende NOUN taxlaw-2809 300 6 v. v. CCONJ taxlaw-2809 300 7 comm’r comm’r NOUN taxlaw-2809 300 8 , , PUNCT taxlaw-2809 300 9 34 34 NUM taxlaw-2809 300 10 t.c.m t.c.m NOUN taxlaw-2809 300 11 . . PUNCT taxlaw-2809 301 1 ( ( PUNCT taxlaw-2809 301 2 cch cch NOUN taxlaw-2809 301 3 ) ) PUNCT taxlaw-2809 301 4 1096 1096 NUM taxlaw-2809 301 5 ( ( PUNCT taxlaw-2809 301 6 1975 1975 NUM taxlaw-2809 301 7 ) ) PUNCT taxlaw-2809 301 8 ( ( PUNCT taxlaw-2809 301 9 denying deny VERB taxlaw-2809 301 10 deduction deduction NOUN taxlaw-2809 301 11 for for ADP taxlaw-2809 301 12 cost cost NOUN taxlaw-2809 301 13 of of ADP taxlaw-2809 301 14 attending attend VERB taxlaw-2809 301 15 ballet ballet NOUN taxlaw-2809 301 16 school school NOUN taxlaw-2809 301 17 for for ADP taxlaw-2809 301 18 child child NOUN taxlaw-2809 301 19 with with ADP taxlaw-2809 301 20 scoliosis scoliosis NOUN taxlaw-2809 301 21 in in ADP taxlaw-2809 301 22 the the DET taxlaw-2809 301 23 absence absence NOUN taxlaw-2809 301 24 of of ADP taxlaw-2809 301 25 evidence evidence NOUN taxlaw-2809 301 26 that that SCONJ taxlaw-2809 301 27 the the DET taxlaw-2809 301 28 child child NOUN taxlaw-2809 301 29 would would AUX taxlaw-2809 301 30 not not PART taxlaw-2809 301 31 have have AUX taxlaw-2809 301 32 taken take VERB taxlaw-2809 301 33 ballet ballet NOUN taxlaw-2809 301 34 lessons lesson NOUN taxlaw-2809 301 35 without without ADP taxlaw-2809 301 36 the the DET taxlaw-2809 301 37 disorder disorder NOUN taxlaw-2809 301 38 ) ) PUNCT taxlaw-2809 301 39 . . PUNCT taxlaw-2809 302 1 100 100 NUM taxlaw-2809 302 2 see see VERB taxlaw-2809 302 3 i.r.c i.r.c NOUN taxlaw-2809 302 4 . . PUNCT taxlaw-2809 303 1 § § PROPN taxlaw-2809 303 2 213(a 213(a PROPN taxlaw-2809 303 3 ) ) PUNCT taxlaw-2809 303 4 ( ( PUNCT taxlaw-2809 303 5 west west NOUN taxlaw-2809 303 6 supp supp PROPN taxlaw-2809 303 7 . . PUNCT taxlaw-2809 304 1 2010 2010 NUM taxlaw-2809 304 2 ) ) PUNCT taxlaw-2809 304 3 . . PUNCT taxlaw-2809 305 1 101 101 NUM taxlaw-2809 305 2 see see VERB taxlaw-2809 305 3 i i PROPN taxlaw-2809 305 4 d. d. PROPN taxlaw-2809 305 5 § § PROPN taxlaw-2809 305 6 106(a 106(a PROPN taxlaw-2809 305 7 ) ) PUNCT taxlaw-2809 305 8 ( ( PUNCT taxlaw-2809 305 9 2006 2006 NUM taxlaw-2809 305 10 ) ) PUNCT taxlaw-2809 305 11 ( ( PUNCT taxlaw-2809 305 12 “ " PUNCT taxlaw-2809 305 13 [ [ X taxlaw-2809 305 14 g]ross g]ross ADP taxlaw-2809 305 15 income income NOUN taxlaw-2809 305 16 of of ADP taxlaw-2809 305 17 an an DET taxlaw-2809 305 18 employee employee NOUN taxlaw-2809 305 19 does do AUX taxlaw-2809 305 20 not not PART taxlaw-2809 305 21 include include VERB taxlaw-2809 305 22 employer employer NOUN taxlaw-2809 305 23 - - PUNCT taxlaw-2809 305 24 provided provide VERB taxlaw-2809 305 25 coverage coverage NOUN taxlaw-2809 305 26 under under ADP taxlaw-2809 305 27 an an DET taxlaw-2809 305 28 accident accident NOUN taxlaw-2809 305 29 or or CCONJ taxlaw-2809 305 30 health health NOUN taxlaw-2809 305 31 plan plan NOUN taxlaw-2809 305 32 . . PUNCT taxlaw-2809 305 33 ” " PUNCT taxlaw-2809 305 34 ) ) PUNCT taxlaw-2809 305 35 ; ; PUNCT taxlaw-2809 306 1 treas treas PROPN taxlaw-2809 306 2 . . PUNCT taxlaw-2809 307 1 reg reg PROPN taxlaw-2809 307 2 . . PUNCT taxlaw-2809 308 1 § § PROPN taxlaw-2809 308 2 1.106 1.106 NUM taxlaw-2809 308 3 - - SYM taxlaw-2809 308 4 1 1 NUM taxlaw-2809 308 5 ( ( PUNCT taxlaw-2809 308 6 1960 1960 NUM taxlaw-2809 308 7 ) ) PUNCT taxlaw-2809 308 8 ( ( PUNCT taxlaw-2809 308 9 “ " PUNCT taxlaw-2809 308 10 the the DET taxlaw-2809 308 11 gross gross ADJ taxlaw-2809 308 12 income income NOUN taxlaw-2809 308 13 of of ADP taxlaw-2809 308 14 an an DET taxlaw-2809 308 15 employee employee NOUN taxlaw-2809 308 16 does do AUX taxlaw-2809 308 17 not not PART taxlaw-2809 308 18 include include VERB taxlaw-2809 308 19 contributions contribution NOUN taxlaw-2809 308 20 which which PRON taxlaw-2809 308 21 his his PRON taxlaw-2809 308 22 employer employer NOUN taxlaw-2809 308 23 makes make VERB taxlaw-2809 308 24 to to ADP taxlaw-2809 308 25 an an DET taxlaw-2809 308 26 accident accident NOUN taxlaw-2809 308 27 or or CCONJ taxlaw-2809 308 28 health health NOUN taxlaw-2809 308 29 plan plan NOUN taxlaw-2809 308 30 for for ADP taxlaw-2809 308 31 compensation compensation NOUN taxlaw-2809 308 32 ( ( PUNCT taxlaw-2809 308 33 through through ADP taxlaw-2809 308 34 insurance insurance NOUN taxlaw-2809 308 35 or or CCONJ taxlaw-2809 308 36 otherwise otherwise ADV taxlaw-2809 308 37 ) ) PUNCT taxlaw-2809 308 38 to to ADP taxlaw-2809 308 39 the the DET taxlaw-2809 308 40 employee employee NOUN taxlaw-2809 308 41 for for ADP taxlaw-2809 308 42 personal personal ADJ taxlaw-2809 308 43 injuries injury NOUN taxlaw-2809 308 44 or or CCONJ taxlaw-2809 308 45 sickness sickness NOUN taxlaw-2809 308 46 incurred incur VERB taxlaw-2809 308 47 by by ADP taxlaw-2809 308 48 him he PRON taxlaw-2809 308 49 , , PUNCT taxlaw-2809 308 50 his his PRON taxlaw-2809 308 51 spouse spouse NOUN taxlaw-2809 308 52 , , PUNCT taxlaw-2809 308 53 or or CCONJ taxlaw-2809 308 54 his his PRON taxlaw-2809 308 55 dependents dependent NOUN taxlaw-2809 308 56 . . PUNCT taxlaw-2809 308 57 . . PUNCT taxlaw-2809 308 58 . . PUNCT taxlaw-2809 308 59 . . PUNCT taxlaw-2809 308 60 ” " PUNCT taxlaw-2809 308 61 ) ) PUNCT taxlaw-2809 308 62 . . PUNCT taxlaw-2809 309 1 102 102 NUM taxlaw-2809 309 2 to to PART taxlaw-2809 309 3 prevent prevent VERB taxlaw-2809 309 4 the the DET taxlaw-2809 309 5 self self NOUN taxlaw-2809 309 6 - - PUNCT taxlaw-2809 309 7 employed employ VERB taxlaw-2809 309 8 taxpayer taxpayer NOUN taxlaw-2809 309 9 from from ADP taxlaw-2809 309 10 benefitting benefit VERB taxlaw-2809 309 11 twice twice ADV taxlaw-2809 309 12 , , PUNCT taxlaw-2809 309 13 he he PRON taxlaw-2809 309 14 is be AUX taxlaw-2809 309 15 denied deny VERB taxlaw-2809 309 16 the the DET taxlaw-2809 309 17 deduction deduction NOUN taxlaw-2809 309 18 if if SCONJ taxlaw-2809 309 19 he he PRON taxlaw-2809 309 20 or or CCONJ taxlaw-2809 309 21 his his PRON taxlaw-2809 309 22 spouse spouse NOUN taxlaw-2809 309 23 is be AUX taxlaw-2809 309 24 eligible eligible ADJ taxlaw-2809 309 25 to to PART taxlaw-2809 309 26 participate participate VERB taxlaw-2809 309 27 in in ADP taxlaw-2809 309 28 an an DET taxlaw-2809 309 29 employer employer NOUN taxlaw-2809 309 30 - - PUNCT taxlaw-2809 309 31 subsidized subsidize VERB taxlaw-2809 309 32 health health NOUN taxlaw-2809 309 33 plan plan NOUN taxlaw-2809 309 34 . . PUNCT taxlaw-2809 310 1 i.r.c i.r.c NOUN taxlaw-2809 310 2 . . PUNCT taxlaw-2809 311 1 § § PROPN taxlaw-2809 311 2 162(l)(2)(b 162(l)(2)(b PROPN taxlaw-2809 311 3 ) ) PUNCT taxlaw-2809 311 4 ( ( PUNCT taxlaw-2809 311 5 west west NOUN taxlaw-2809 311 6 supp supp PROPN taxlaw-2809 311 7 . . PUNCT taxlaw-2809 312 1 2010 2010 NUM taxlaw-2809 312 2 ) ) PUNCT taxlaw-2809 312 3 . . PUNCT taxlaw-2809 313 1 103 103 NUM taxlaw-2809 313 2 see see VERB taxlaw-2809 313 3 supra supra PROPN taxlaw-2809 313 4 notes note VERB taxlaw-2809 313 5 58 58 NUM taxlaw-2809 313 6 - - SYM taxlaw-2809 313 7 61 61 NUM taxlaw-2809 313 8 and and CCONJ taxlaw-2809 313 9 accompanying accompany VERB taxlaw-2809 313 10 text text NOUN taxlaw-2809 313 11 ( ( PUNCT taxlaw-2809 313 12 discussing discuss VERB taxlaw-2809 313 13 criticism criticism NOUN taxlaw-2809 313 14 of of ADP taxlaw-2809 313 15 the the DET taxlaw-2809 313 16 medical medical ADJ taxlaw-2809 313 17 expense expense NOUN taxlaw-2809 313 18 deduction deduction NOUN taxlaw-2809 313 19 on on ADP taxlaw-2809 313 20 this this DET taxlaw-2809 313 21 account account NOUN taxlaw-2809 313 22 ) ) PUNCT taxlaw-2809 313 23 . . PUNCT taxlaw-2809 314 1 104 104 NUM taxlaw-2809 314 2 see see VERB taxlaw-2809 314 3 katherine katherine PROPN taxlaw-2809 314 4 t. t. PROPN taxlaw-2809 314 5 pratt pratt PROPN taxlaw-2809 314 6 , , PUNCT taxlaw-2809 314 7 inconceivable inconceivable ADJ taxlaw-2809 314 8 ? ? PUNCT taxlaw-2809 315 1 deducting deduct VERB taxlaw-2809 315 2 the the DET taxlaw-2809 315 3 costs cost NOUN taxlaw-2809 315 4 of of ADP taxlaw-2809 315 5 fertility fertility NOUN taxlaw-2809 315 6 treatment treatment NOUN taxlaw-2809 315 7 , , PUNCT taxlaw-2809 315 8 89 89 NUM taxlaw-2809 315 9 cornell cornell PROPN taxlaw-2809 315 10 l. l. PROPN taxlaw-2809 315 11 rev rev PROPN taxlaw-2809 315 12 . . PROPN taxlaw-2809 315 13 1121 1121 NUM taxlaw-2809 315 14 , , PUNCT taxlaw-2809 315 15 1170 1170 NUM taxlaw-2809 315 16 - - SYM taxlaw-2809 315 17 71 71 NUM taxlaw-2809 315 18 ( ( PUNCT taxlaw-2809 315 19 2004 2004 NUM taxlaw-2809 315 20 ) ) PUNCT taxlaw-2809 315 21 . . PUNCT taxlaw-2809 316 1 105 105 NUM taxlaw-2809 316 2 see see VERB taxlaw-2809 316 3 i i PROPN taxlaw-2809 316 4 d. d. PROPN taxlaw-2809 316 5 medical medical PROPN taxlaw-2809 316 6 services service NOUN taxlaw-2809 316 7 that that PRON taxlaw-2809 316 8 are be AUX taxlaw-2809 316 9 not not PART taxlaw-2809 316 10 “ " PUNCT taxlaw-2809 316 11 reasonable reasonable ADJ taxlaw-2809 316 12 and and CCONJ taxlaw-2809 316 13 necessary necessary ADJ taxlaw-2809 316 14 ” " PUNCT taxlaw-2809 316 15 for for ADP taxlaw-2809 316 16 the the DET taxlaw-2809 316 17 treatment treatment NOUN taxlaw-2809 316 18 or or CCONJ taxlaw-2809 316 19 prevention prevention NOUN taxlaw-2809 316 20 of of ADP taxlaw-2809 316 21 illness illness NOUN taxlaw-2809 316 22 , , PUNCT taxlaw-2809 316 23 42 42 NUM taxlaw-2809 316 24 u.s.c u.s.c ADJ taxlaw-2809 316 25 . . PUNCT taxlaw-2809 317 1 § § PROPN taxlaw-2809 317 2 1395y(a)(1)(a 1395y(a)(1)(a NUM taxlaw-2809 317 3 ) ) PUNCT taxlaw-2809 317 4 , , PUNCT taxlaw-2809 317 5 ( ( PUNCT taxlaw-2809 317 6 b b X taxlaw-2809 317 7 ) ) PUNCT taxlaw-2809 317 8 ( ( PUNCT taxlaw-2809 317 9 2000 2000 NUM taxlaw-2809 317 10 ) ) PUNCT taxlaw-2809 317 11 , , PUNCT taxlaw-2809 317 12 are be AUX taxlaw-2809 317 13 excluded exclude VERB taxlaw-2809 317 14 from from ADP taxlaw-2809 317 15 federal federal PROPN taxlaw-2809 317 16 medicare medicare PROPN taxlaw-2809 317 17 . . PUNCT taxlaw-2809 318 1 medicaid medicaid PROPN taxlaw-2809 318 2 similarly similarly ADV taxlaw-2809 318 3 limits limit VERB taxlaw-2809 318 4 coverage coverage NOUN taxlaw-2809 318 5 . . PUNCT taxlaw-2809 319 1 see see VERB taxlaw-2809 319 2 42 42 NUM taxlaw-2809 319 3 c.f.r c.f.r NOUN taxlaw-2809 319 4 . . PUNCT taxlaw-2809 320 1 § § PROPN taxlaw-2809 320 2 440.230(d 440.230(d PROPN taxlaw-2809 320 3 ) ) PUNCT taxlaw-2809 320 4 ( ( PUNCT taxlaw-2809 320 5 1981 1981 NUM taxlaw-2809 320 6 ) ) PUNCT taxlaw-2809 320 7 ( ( PUNCT taxlaw-2809 320 8 “ " PUNCT taxlaw-2809 320 9 the the DET taxlaw-2809 320 10 agency agency NOUN taxlaw-2809 320 11 may may AUX taxlaw-2809 320 12 place place VERB taxlaw-2809 320 13 appropriate appropriate ADJ taxlaw-2809 320 14 limits limit NOUN taxlaw-2809 320 15 on on ADP taxlaw-2809 320 16 a a DET taxlaw-2809 320 17 service service NOUN taxlaw-2809 320 18 based base VERB taxlaw-2809 320 19 on on ADP taxlaw-2809 320 20 such such ADJ taxlaw-2809 320 21 criteria criterion NOUN taxlaw-2809 320 22 as as ADP taxlaw-2809 320 23 medical medical ADJ taxlaw-2809 320 24 necessity necessity NOUN taxlaw-2809 320 25 . . PUNCT taxlaw-2809 320 26 ” " PUNCT taxlaw-2809 320 27 ) ) PUNCT taxlaw-2809 320 28 . . PUNCT taxlaw-2809 321 1 cf cf X taxlaw-2809 321 2 . . PUNCT taxlaw-2809 322 1 mark mark PROPN taxlaw-2809 322 2 a. a. PROPN taxlaw-2809 322 3 hall hall PROPN taxlaw-2809 322 4 & & CCONJ taxlaw-2809 322 5 gerard gerard PROPN taxlaw-2809 322 6 f. f. PROPN taxlaw-2809 322 7 anderson anderson PROPN taxlaw-2809 322 8 , , PUNCT taxlaw-2809 322 9 health health NOUN taxlaw-2809 322 10 insurers insurer NOUN taxlaw-2809 322 11 ’ ' PUNCT taxlaw-2809 322 12 assessment assessment NOUN taxlaw-2809 322 13 of of ADP taxlaw-2809 322 14 medical medical ADJ taxlaw-2809 322 15 necessity necessity NOUN taxlaw-2809 322 16 , , PUNCT taxlaw-2809 322 17 140 140 NUM taxlaw-2809 322 18 u. u. PROPN taxlaw-2809 322 19 pa pa PROPN taxlaw-2809 322 20 . . PUNCT taxlaw-2809 322 21 l. l. PROPN taxlaw-2809 322 22 rev rev PROPN taxlaw-2809 322 23 . . PROPN taxlaw-2809 322 24 , , PUNCT taxlaw-2809 322 25 1637 1637 NUM taxlaw-2809 322 26 , , PUNCT taxlaw-2809 322 27 1638 1638 NUM taxlaw-2809 322 28 n.4 n.4 NOUN taxlaw-2809 322 29 ( ( PUNCT taxlaw-2809 322 30 1992 1992 NUM taxlaw-2809 322 31 ) ) PUNCT taxlaw-2809 322 32 ( ( PUNCT taxlaw-2809 322 33 explaining explain VERB taxlaw-2809 322 34 that that SCONJ taxlaw-2809 322 35 the the DET taxlaw-2809 322 36 term term NOUN taxlaw-2809 322 37 “ " PUNCT taxlaw-2809 322 38 medically medically ADV taxlaw-2809 322 39 necessary necessary ADJ taxlaw-2809 322 40 ” " PUNCT taxlaw-2809 322 41 is be AUX taxlaw-2809 322 42 generally generally ADV taxlaw-2809 322 43 used use VERB taxlaw-2809 322 44 by by ADP taxlaw-2809 322 45 health health NOUN taxlaw-2809 322 46 insurers insurer NOUN taxlaw-2809 322 47 to to PART taxlaw-2809 322 48 mean mean VERB taxlaw-2809 322 49 medically medically ADV taxlaw-2809 322 50 appropriate appropriate ADJ taxlaw-2809 322 51 rather rather ADV taxlaw-2809 322 52 than than ADP taxlaw-2809 322 53 strictly strictly ADV taxlaw-2809 322 54 necessary necessary ADJ taxlaw-2809 322 55 , , PUNCT taxlaw-2809 322 56 and and CCONJ taxlaw-2809 322 57 incorporates incorporate VERB taxlaw-2809 322 58 concepts concept NOUN taxlaw-2809 322 59 such such ADJ taxlaw-2809 322 60 as as ADP taxlaw-2809 322 61 cost cost NOUN taxlaw-2809 322 62 effective effective ADJ taxlaw-2809 322 63 care care NOUN taxlaw-2809 322 64 and and CCONJ taxlaw-2809 322 65 accepted accept VERB taxlaw-2809 322 66 medical medical ADJ taxlaw-2809 322 67 practice practice NOUN taxlaw-2809 322 68 ) ) PUNCT taxlaw-2809 322 69 . . PUNCT taxlaw-2809 323 1 106 106 NUM taxlaw-2809 323 2 see see VERB taxlaw-2809 323 3 supra supra PROPN taxlaw-2809 323 4 note note PROPN taxlaw-2809 323 5 93 93 NUM taxlaw-2809 323 6 and and CCONJ taxlaw-2809 323 7 accompanying accompany VERB taxlaw-2809 323 8 text text NOUN taxlaw-2809 323 9 . . PUNCT taxlaw-2809 324 1 2011 2011 NUM taxlaw-2809 324 2 ] ] PUNCT taxlaw-2809 325 1 deducting deduct VERB taxlaw-2809 325 2 the the DET taxlaw-2809 325 3 cost cost NOUN taxlaw-2809 325 4 of of ADP taxlaw-2809 325 5 sex sex NOUN taxlaw-2809 325 6 reassignment reassignment NOUN taxlaw-2809 325 7 surgery surgery NOUN taxlaw-2809 325 8 99 99 NUM taxlaw-2809 325 9 expense expense NOUN taxlaw-2809 325 10 deduction deduction NOUN taxlaw-2809 325 11 is be AUX taxlaw-2809 325 12 rather rather ADV taxlaw-2809 325 13 comprehensive comprehensive ADJ taxlaw-2809 325 14 in in ADP taxlaw-2809 325 15 its its PRON taxlaw-2809 325 16 embrace embrace NOUN taxlaw-2809 325 17 of of ADP taxlaw-2809 325 18 most most ADJ taxlaw-2809 325 19 expenses expense NOUN taxlaw-2809 325 20 that that PRON taxlaw-2809 325 21 can can AUX taxlaw-2809 325 22 be be AUX taxlaw-2809 325 23 legitimately legitimately ADV taxlaw-2809 325 24 tied tie VERB taxlaw-2809 325 25 to to ADP taxlaw-2809 325 26 specific specific ADJ taxlaw-2809 325 27 health health NOUN taxlaw-2809 325 28 conditions condition NOUN taxlaw-2809 325 29 , , PUNCT taxlaw-2809 325 30 including include VERB taxlaw-2809 325 31 many many ADJ taxlaw-2809 325 32 categories category NOUN taxlaw-2809 325 33 of of ADP taxlaw-2809 325 34 expenses expense NOUN taxlaw-2809 325 35 that that PRON taxlaw-2809 325 36 are be AUX taxlaw-2809 325 37 not not PART taxlaw-2809 325 38 covered cover VERB taxlaw-2809 325 39 by by ADP taxlaw-2809 325 40 traditional traditional ADJ taxlaw-2809 325 41 health health NOUN taxlaw-2809 325 42 insurance insurance NOUN taxlaw-2809 325 43 . . PUNCT taxlaw-2809 326 1 for for ADP taxlaw-2809 326 2 example example NOUN taxlaw-2809 326 3 , , PUNCT taxlaw-2809 326 4 § § PROPN taxlaw-2809 326 5 213 213 NUM taxlaw-2809 326 6 covers cover VERB taxlaw-2809 326 7 expenses expense NOUN taxlaw-2809 326 8 for for ADP taxlaw-2809 326 9 transportation transportation NOUN taxlaw-2809 326 10 , , PUNCT taxlaw-2809 326 11 as as ADV taxlaw-2809 326 12 well well ADV taxlaw-2809 326 13 as as ADP taxlaw-2809 326 14 meals meal NOUN taxlaw-2809 326 15 and and CCONJ taxlaw-2809 326 16 lodging lodging NOUN taxlaw-2809 326 17 , , PUNCT taxlaw-2809 326 18 when when SCONJ taxlaw-2809 326 19 they they PRON taxlaw-2809 326 20 are be AUX taxlaw-2809 326 21 essential essential ADJ taxlaw-2809 326 22 to to ADP taxlaw-2809 326 23 the the DET taxlaw-2809 326 24 medical medical ADJ taxlaw-2809 326 25 care care NOUN taxlaw-2809 326 26 . . PUNCT taxlaw-2809 327 1 107 107 NUM taxlaw-2809 327 2 taxpayers taxpayer NOUN taxlaw-2809 327 3 have have AUX taxlaw-2809 327 4 successfully successfully ADV taxlaw-2809 327 5 deducted deduct VERB taxlaw-2809 327 6 the the DET taxlaw-2809 327 7 cost cost NOUN taxlaw-2809 327 8 of of ADP taxlaw-2809 327 9 playing play VERB taxlaw-2809 327 10 a a DET taxlaw-2809 327 11 musical musical ADJ taxlaw-2809 327 12 instrument,108 instrument,108 ADJ taxlaw-2809 327 13 legal legal ADJ taxlaw-2809 327 14 fees fee NOUN taxlaw-2809 327 15 to to PART taxlaw-2809 327 16 commit commit VERB taxlaw-2809 327 17 a a DET taxlaw-2809 327 18 mentally mentally ADV taxlaw-2809 327 19 ill ill ADJ taxlaw-2809 327 20 person,109 person,109 ADJ taxlaw-2809 327 21 and and CCONJ taxlaw-2809 327 22 the the DET taxlaw-2809 327 23 excess excess ADJ taxlaw-2809 327 24 cost cost NOUN taxlaw-2809 327 25 of of ADP taxlaw-2809 327 26 food food NOUN taxlaw-2809 327 27 taken take VERB taxlaw-2809 327 28 solely solely ADV taxlaw-2809 327 29 to to PART taxlaw-2809 327 30 alleviate alleviate VERB taxlaw-2809 327 31 or or CCONJ taxlaw-2809 327 32 treat treat VERB taxlaw-2809 327 33 illness illness NOUN taxlaw-2809 327 34 . . PUNCT taxlaw-2809 328 1 110 110 NUM taxlaw-2809 328 2 many many ADJ taxlaw-2809 328 3 kinds kind NOUN taxlaw-2809 328 4 of of ADP taxlaw-2809 328 5 health health NOUN taxlaw-2809 328 6 - - PUNCT taxlaw-2809 328 7 related relate VERB taxlaw-2809 328 8 capital capital NOUN taxlaw-2809 328 9 expenditures expenditure NOUN taxlaw-2809 328 10 are be AUX taxlaw-2809 328 11 treated treat VERB taxlaw-2809 328 12 favorably favorably ADV taxlaw-2809 328 13 under under ADP taxlaw-2809 328 14 § § PROPN taxlaw-2809 328 15 213 213 NUM taxlaw-2809 328 16 . . PUNCT taxlaw-2809 329 1 notably notably ADV taxlaw-2809 329 2 , , PUNCT taxlaw-2809 329 3 taxpayers taxpayer NOUN taxlaw-2809 329 4 have have AUX taxlaw-2809 329 5 successfully successfully ADV taxlaw-2809 329 6 deducted deduct VERB taxlaw-2809 329 7 the the DET taxlaw-2809 329 8 cost cost NOUN taxlaw-2809 329 9 of of ADP taxlaw-2809 329 10 therapeutic therapeutic ADJ taxlaw-2809 329 11 swimming swimming NOUN taxlaw-2809 329 12 pools111 pools111 PROPN taxlaw-2809 329 13 in in ADP taxlaw-2809 329 14 addition addition NOUN taxlaw-2809 329 15 to to ADP taxlaw-2809 329 16 various various ADJ taxlaw-2809 329 17 medicallyrequired medicallyrequire VERB taxlaw-2809 329 18 residence residence NOUN taxlaw-2809 329 19 alterations alteration NOUN taxlaw-2809 329 20 , , PUNCT taxlaw-2809 329 21 including include VERB taxlaw-2809 329 22 “ " PUNCT taxlaw-2809 329 23 expenses expense NOUN taxlaw-2809 329 24 incurred incur VERB taxlaw-2809 329 25 by by ADP taxlaw-2809 329 26 a a DET taxlaw-2809 329 27 physically physically ADV taxlaw-2809 329 28 handicapped handicapped ADJ taxlaw-2809 329 29 individual individual NOUN taxlaw-2809 329 30 for for ADP taxlaw-2809 329 31 removing remove VERB taxlaw-2809 329 32 structural structural ADJ taxlaw-2809 329 33 barriers barrier NOUN taxlaw-2809 329 34 in in ADP taxlaw-2809 329 35 his his PRON taxlaw-2809 329 36 or or CCONJ taxlaw-2809 329 37 her her PRON taxlaw-2809 329 38 personal personal ADJ taxlaw-2809 329 39 residence residence NOUN taxlaw-2809 329 40 for for ADP taxlaw-2809 329 41 the the DET taxlaw-2809 329 42 purpose purpose NOUN taxlaw-2809 329 43 of of ADP taxlaw-2809 329 44 accommodating accommodate VERB taxlaw-2809 329 45 his his PRON taxlaw-2809 329 46 or or CCONJ taxlaw-2809 329 47 her her PRON taxlaw-2809 329 48 handicapped handicapped ADJ taxlaw-2809 329 49 condition condition NOUN taxlaw-2809 329 50 . . PUNCT taxlaw-2809 330 1 ”112 ”112 PROPN taxlaw-2809 330 2 the the DET taxlaw-2809 330 3 cost cost NOUN taxlaw-2809 330 4 of of ADP taxlaw-2809 330 5 servicing service VERB taxlaw-2809 330 6 such such ADJ taxlaw-2809 330 7 items item NOUN taxlaw-2809 330 8 is be AUX taxlaw-2809 330 9 deductible deductible ADJ taxlaw-2809 330 10 as as SCONJ taxlaw-2809 330 11 well.113 well.113 PROPN taxlaw-2809 330 12 deductible deductible PROPN taxlaw-2809 330 13 medical medical ADJ taxlaw-2809 330 14 care care NOUN taxlaw-2809 330 15 may may AUX taxlaw-2809 330 16 also also ADV taxlaw-2809 330 17 be be AUX taxlaw-2809 330 18 provided provide VERB taxlaw-2809 330 19 by by ADP taxlaw-2809 330 20 a a DET taxlaw-2809 330 21 non non ADJ taxlaw-2809 330 22 - - ADJ taxlaw-2809 330 23 medical medical ADJ taxlaw-2809 330 24 professional professional NOUN taxlaw-2809 330 25 , , PUNCT taxlaw-2809 330 26 such such ADJ taxlaw-2809 330 27 as as ADP taxlaw-2809 330 28 an an DET taxlaw-2809 330 29 acupuncturist,114 acupuncturist,114 ADV taxlaw-2809 330 30 unlicensed unlicensed ADJ taxlaw-2809 330 31 chiropractor,115 chiropractor,115 NOUN taxlaw-2809 330 32 or or CCONJ taxlaw-2809 330 33 christian christian ADJ taxlaw-2809 330 34 science science NOUN taxlaw-2809 330 35 practitioner.116 practitioner.116 ADV taxlaw-2809 330 36 thus thus ADV taxlaw-2809 330 37 , , PUNCT taxlaw-2809 330 38 the the DET taxlaw-2809 330 39 purview purview NOUN taxlaw-2809 330 40 of of ADP taxlaw-2809 330 41 § § PROPN taxlaw-2809 330 42 213 213 NUM taxlaw-2809 330 43 is be AUX taxlaw-2809 330 44 significantly significantly ADV taxlaw-2809 330 45 broader broad ADJ taxlaw-2809 330 46 than than ADP taxlaw-2809 330 47 that that PRON taxlaw-2809 330 48 of of ADP taxlaw-2809 330 49 traditional traditional ADJ taxlaw-2809 330 50 health health NOUN taxlaw-2809 330 51 insurance insurance NOUN taxlaw-2809 330 52 . . PUNCT taxlaw-2809 331 1 b. b. PROPN taxlaw-2809 331 2 cosmetic cosmetic ADJ taxlaw-2809 331 3 surgery surgery NOUN taxlaw-2809 331 4 1 1 NUM taxlaw-2809 331 5 . . PUNCT taxlaw-2809 332 1 early early ADJ taxlaw-2809 332 2 treatment treatment NOUN taxlaw-2809 332 3 of of ADP taxlaw-2809 332 4 cosmetic cosmetic ADJ taxlaw-2809 332 5 surgery surgery NOUN taxlaw-2809 332 6 expenses expense NOUN taxlaw-2809 332 7 incurred incur VERB taxlaw-2809 332 8 for for ADP taxlaw-2809 332 9 cosmetic cosmetic ADJ taxlaw-2809 332 10 surgery surgery NOUN taxlaw-2809 332 11 that that PRON taxlaw-2809 332 12 is be AUX taxlaw-2809 332 13 not not PART taxlaw-2809 332 14 necessary necessary ADJ taxlaw-2809 332 15 to to PART taxlaw-2809 332 16 ameliorate ameliorate VERB taxlaw-2809 332 17 a a DET taxlaw-2809 332 18 deformity deformity NOUN taxlaw-2809 332 19 arising arise VERB taxlaw-2809 332 20 from from ADP taxlaw-2809 332 21 or or CCONJ taxlaw-2809 332 22 directly directly ADV taxlaw-2809 332 23 related relate VERB taxlaw-2809 332 24 to to ADP taxlaw-2809 332 25 a a DET taxlaw-2809 332 26 congenital congenital ADJ taxlaw-2809 332 27 abnormality abnormality NOUN taxlaw-2809 332 28 , , PUNCT taxlaw-2809 332 29 personal personal ADJ taxlaw-2809 332 30 injury injury NOUN taxlaw-2809 332 31 resulting result VERB taxlaw-2809 332 32 from from ADP taxlaw-2809 332 33 accident accident NOUN taxlaw-2809 332 34 or or CCONJ taxlaw-2809 332 35 trauma trauma NOUN taxlaw-2809 332 36 , , PUNCT taxlaw-2809 332 37 or or CCONJ taxlaw-2809 332 38 disfiguring disfigure VERB taxlaw-2809 332 39 disease disease NOUN taxlaw-2809 332 40 are be AUX taxlaw-2809 332 41 nondeductible nondeductible ADJ taxlaw-2809 332 42 under under ADP taxlaw-2809 332 43 § § PROPN taxlaw-2809 332 44 213(d 213(d PROPN taxlaw-2809 332 45 ) ) PUNCT taxlaw-2809 332 46 . . PUNCT taxlaw-2809 333 1 however however ADV taxlaw-2809 333 2 , , PUNCT taxlaw-2809 333 3 before before ADP taxlaw-2809 333 4 § § PROPN taxlaw-2809 333 5 213(d 213(d PROPN taxlaw-2809 333 6 ) ) PUNCT taxlaw-2809 333 7 was be AUX taxlaw-2809 333 8 added add VERB taxlaw-2809 333 9 in in ADP taxlaw-2809 333 10 1990 1990 NUM taxlaw-2809 333 11 , , PUNCT taxlaw-2809 333 12 the the DET taxlaw-2809 333 13 courts court NOUN taxlaw-2809 333 14 and and CCONJ taxlaw-2809 333 15 the the DET taxlaw-2809 333 16 i.r.s i.r.s NOUN taxlaw-2809 333 17 . . PUNCT taxlaw-2809 334 1 had have AUX taxlaw-2809 334 2 allowed allow VERB taxlaw-2809 334 3 deductions deduction NOUN taxlaw-2809 334 4 for for ADP taxlaw-2809 334 5 cosmetic cosmetic ADJ taxlaw-2809 334 6 procedures procedure NOUN taxlaw-2809 334 7 , , PUNCT taxlaw-2809 334 8 due due ADP taxlaw-2809 334 9 to to ADP taxlaw-2809 334 10 the the DET taxlaw-2809 334 11 statutory statutory ADJ taxlaw-2809 334 12 definition definition NOUN taxlaw-2809 334 13 of of ADP taxlaw-2809 334 14 “ " PUNCT taxlaw-2809 334 15 medical medical ADJ taxlaw-2809 334 16 care care NOUN taxlaw-2809 334 17 ” " PUNCT taxlaw-2809 334 18 including include VERB taxlaw-2809 334 19 procedures procedure NOUN taxlaw-2809 334 20 “ " PUNCT taxlaw-2809 334 21 for for ADP taxlaw-2809 334 22 the the DET taxlaw-2809 334 23 purpose purpose NOUN taxlaw-2809 334 24 of of ADP taxlaw-2809 334 25 affecting affect VERB taxlaw-2809 334 26 any any DET taxlaw-2809 334 27 structure structure NOUN taxlaw-2809 334 28 or or CCONJ taxlaw-2809 334 29 function function NOUN taxlaw-2809 334 30 of of ADP taxlaw-2809 334 31 the the DET taxlaw-2809 334 32 body body NOUN taxlaw-2809 334 33 . . PUNCT taxlaw-2809 334 34 ” " PUNCT taxlaw-2809 335 1 in in ADP taxlaw-2809 335 2 mattes mattes PROPN taxlaw-2809 335 3 v. v. ADP taxlaw-2809 335 4 commissioner commissioner PROPN taxlaw-2809 335 5 , , PUNCT taxlaw-2809 335 6 the the DET taxlaw-2809 335 7 taxpayer taxpayer NOUN taxlaw-2809 335 8 was be AUX taxlaw-2809 335 9 permitted permit VERB taxlaw-2809 335 10 to to PART taxlaw-2809 335 11 deduct deduct VERB taxlaw-2809 335 12 the the DET taxlaw-2809 335 13 cost cost NOUN taxlaw-2809 335 14 of of ADP taxlaw-2809 335 15 a a DET taxlaw-2809 335 16 surgical surgical ADJ taxlaw-2809 335 17 hair hair NOUN taxlaw-2809 335 18 transplant transplant NOUN taxlaw-2809 335 19 performed perform VERB taxlaw-2809 335 20 by by ADP taxlaw-2809 335 21 a a DET taxlaw-2809 335 22 physician physician NOUN taxlaw-2809 335 23 as as ADP taxlaw-2809 335 24 a a DET taxlaw-2809 335 25 purely purely ADV taxlaw-2809 335 26 cosmetic cosmetic ADJ taxlaw-2809 335 27 remedy remedy NOUN taxlaw-2809 335 28 for for ADP taxlaw-2809 335 29 the the DET taxlaw-2809 335 30 taxpayer taxpayer NOUN taxlaw-2809 335 31 ’s ’s PART taxlaw-2809 335 32 baldness.117 baldness.117 VERB taxlaw-2809 335 33 although although SCONJ taxlaw-2809 335 34 the the DET taxlaw-2809 335 35 court court NOUN taxlaw-2809 335 36 acknowledged acknowledge VERB taxlaw-2809 335 37 that that SCONJ taxlaw-2809 335 38 baldness baldness NOUN taxlaw-2809 335 39 is be AUX taxlaw-2809 335 40 not not PART taxlaw-2809 335 41 a a DET taxlaw-2809 335 42 health health NOUN taxlaw-2809 335 43 risk,118 risk,118 VERB taxlaw-2809 335 44 it it PRON taxlaw-2809 335 45 reasoned reason VERB taxlaw-2809 335 46 that that SCONJ taxlaw-2809 335 47 , , PUNCT taxlaw-2809 335 48 “ " PUNCT taxlaw-2809 335 49 since since SCONJ taxlaw-2809 335 50 the the DET taxlaw-2809 335 51 expense expense NOUN taxlaw-2809 335 52 is be AUX taxlaw-2809 335 53 for for ADP taxlaw-2809 335 54 a a DET taxlaw-2809 335 55 medical medical ADJ taxlaw-2809 335 56 surgical surgical ADJ taxlaw-2809 335 57 treatment treatment NOUN taxlaw-2809 335 58 to to PART taxlaw-2809 335 59 correct correct VERB taxlaw-2809 335 60 a a DET taxlaw-2809 335 61 specific specific ADJ taxlaw-2809 335 62 physiological physiological ADJ taxlaw-2809 335 63 condition condition NOUN taxlaw-2809 335 64 . . PUNCT taxlaw-2809 335 65 . . PUNCT taxlaw-2809 336 1 . . PUNCT taxlaw-2809 337 1 it it PRON taxlaw-2809 337 2 is be AUX taxlaw-2809 337 3 deductible deductible ADJ taxlaw-2809 337 4 under under ADP taxlaw-2809 337 5 section section NOUN taxlaw-2809 337 6 213 213 NUM taxlaw-2809 337 7 without without ADP taxlaw-2809 337 8 the the DET taxlaw-2809 337 9 107 107 NUM taxlaw-2809 337 10 see see NOUN taxlaw-2809 337 11 supra supra PROPN taxlaw-2809 337 12 notes note VERB taxlaw-2809 337 13 86 86 NUM taxlaw-2809 337 14 - - SYM taxlaw-2809 337 15 89 89 NUM taxlaw-2809 337 16 and and CCONJ taxlaw-2809 337 17 accompanying accompany VERB taxlaw-2809 337 18 text text NOUN taxlaw-2809 337 19 . . PUNCT taxlaw-2809 338 1 108 108 NUM taxlaw-2809 338 2 rev rev VERB taxlaw-2809 338 3 . . PUNCT taxlaw-2809 338 4 rul rul NOUN taxlaw-2809 338 5 . . PUNCT taxlaw-2809 339 1 62 62 NUM taxlaw-2809 339 2 - - SYM taxlaw-2809 339 3 210 210 NUM taxlaw-2809 339 4 , , PUNCT taxlaw-2809 339 5 1962 1962 NUM taxlaw-2809 339 6 - - SYM taxlaw-2809 339 7 2 2 NUM taxlaw-2809 339 8 c.b c.b PROPN taxlaw-2809 339 9 . . PROPN taxlaw-2809 339 10 89 89 NUM taxlaw-2809 339 11 ( ( PUNCT taxlaw-2809 339 12 allowing allow VERB taxlaw-2809 339 13 deduction deduction NOUN taxlaw-2809 339 14 for for ADP taxlaw-2809 339 15 clarinet clarinet NOUN taxlaw-2809 339 16 lessons lesson NOUN taxlaw-2809 339 17 to to PART taxlaw-2809 339 18 ameliorate ameliorate VERB taxlaw-2809 339 19 a a DET taxlaw-2809 339 20 child child NOUN taxlaw-2809 339 21 ’s ’s PART taxlaw-2809 339 22 malocclusion malocclusion NOUN taxlaw-2809 339 23 ) ) PUNCT taxlaw-2809 339 24 . . PUNCT taxlaw-2809 340 1 109 109 NUM taxlaw-2809 340 2 gerstacker gerstacker NOUN taxlaw-2809 340 3 v. v. ADP taxlaw-2809 340 4 comm’r comm’r NOUN taxlaw-2809 340 5 , , PUNCT taxlaw-2809 340 6 414 414 NUM taxlaw-2809 340 7 f.2d f.2d NOUN taxlaw-2809 340 8 448 448 NUM taxlaw-2809 340 9 ( ( PUNCT taxlaw-2809 340 10 6th 6th ADJ taxlaw-2809 340 11 cir cir NOUN taxlaw-2809 340 12 . . PROPN taxlaw-2809 340 13 1969 1969 NUM taxlaw-2809 340 14 ) ) PUNCT taxlaw-2809 340 15 ( ( PUNCT taxlaw-2809 340 16 finding find VERB taxlaw-2809 340 17 legal legal ADJ taxlaw-2809 340 18 expenses expense NOUN taxlaw-2809 340 19 of of ADP taxlaw-2809 340 20 obtaining obtain VERB taxlaw-2809 340 21 guardianship guardianship NOUN taxlaw-2809 340 22 for for ADP taxlaw-2809 340 23 a a DET taxlaw-2809 340 24 mental mental ADJ taxlaw-2809 340 25 patient patient NOUN taxlaw-2809 340 26 unwilling unwilling ADJ taxlaw-2809 340 27 to to PART taxlaw-2809 340 28 seek seek VERB taxlaw-2809 340 29 treatment treatment NOUN taxlaw-2809 340 30 deductible deductible ADJ taxlaw-2809 340 31 ) ) PUNCT taxlaw-2809 340 32 . . PUNCT taxlaw-2809 341 1 110 110 NUM taxlaw-2809 341 2 kalb kalb PROPN taxlaw-2809 341 3 v. v. ADP taxlaw-2809 341 4 comm’r comm’r PROPN taxlaw-2809 341 5 , , PUNCT taxlaw-2809 341 6 37 37 NUM taxlaw-2809 341 7 t.c.m t.c.m NOUN taxlaw-2809 341 8 . . PUNCT taxlaw-2809 342 1 ( ( PUNCT taxlaw-2809 342 2 cch cch NOUN taxlaw-2809 342 3 ) ) PUNCT taxlaw-2809 342 4 1511 1511 NUM taxlaw-2809 342 5 ( ( PUNCT taxlaw-2809 342 6 1978 1978 NUM taxlaw-2809 342 7 ) ) PUNCT taxlaw-2809 342 8 ( ( PUNCT taxlaw-2809 342 9 permitting permit VERB taxlaw-2809 342 10 deduction deduction NOUN taxlaw-2809 342 11 for for ADP taxlaw-2809 342 12 the the DET taxlaw-2809 342 13 excess excess ADJ taxlaw-2809 342 14 cost cost NOUN taxlaw-2809 342 15 of of ADP taxlaw-2809 342 16 high high ADJ taxlaw-2809 342 17 - - PUNCT taxlaw-2809 342 18 protein protein NOUN taxlaw-2809 342 19 food food NOUN taxlaw-2809 342 20 medically medically ADV taxlaw-2809 342 21 required require VERB taxlaw-2809 342 22 due due ADJ taxlaw-2809 342 23 to to ADP taxlaw-2809 342 24 abnormally abnormally ADV taxlaw-2809 342 25 low low ADJ taxlaw-2809 342 26 blood blood NOUN taxlaw-2809 342 27 sugar sugar NOUN taxlaw-2809 342 28 ) ) PUNCT taxlaw-2809 342 29 ; ; PUNCT taxlaw-2809 343 1 cohn cohn PROPN taxlaw-2809 343 2 v. v. PROPN taxlaw-2809 343 3 comm’r comm’r PROPN taxlaw-2809 343 4 , , PUNCT taxlaw-2809 343 5 38 38 NUM taxlaw-2809 343 6 t.c t.c PROPN taxlaw-2809 343 7 . . PROPN taxlaw-2809 343 8 387 387 NUM taxlaw-2809 343 9 ( ( PUNCT taxlaw-2809 343 10 1962 1962 NUM taxlaw-2809 343 11 ) ) PUNCT taxlaw-2809 343 12 , , PUNCT taxlaw-2809 343 13 nonacq nonacq PROPN taxlaw-2809 343 14 . . PUNCT taxlaw-2809 343 15 1963 1963 NUM taxlaw-2809 343 16 - - SYM taxlaw-2809 343 17 2 2 NUM taxlaw-2809 343 18 c.b c.b PROPN taxlaw-2809 343 19 . . PROPN taxlaw-2809 343 20 6 6 NUM taxlaw-2809 343 21 ( ( PUNCT taxlaw-2809 343 22 allowing allow VERB taxlaw-2809 343 23 deduction deduction NOUN taxlaw-2809 343 24 for for ADP taxlaw-2809 343 25 the the DET taxlaw-2809 343 26 additional additional ADJ taxlaw-2809 343 27 cost cost NOUN taxlaw-2809 343 28 of of ADP taxlaw-2809 343 29 restaurant restaurant NOUN taxlaw-2809 343 30 - - PUNCT taxlaw-2809 343 31 prepared prepare VERB taxlaw-2809 343 32 salt salt NOUN taxlaw-2809 343 33 - - PUNCT taxlaw-2809 343 34 free free ADJ taxlaw-2809 343 35 meals meal NOUN taxlaw-2809 343 36 for for ADP taxlaw-2809 343 37 a a DET taxlaw-2809 343 38 taxpayer taxpayer NOUN taxlaw-2809 343 39 with with ADP taxlaw-2809 343 40 heart heart NOUN taxlaw-2809 343 41 problems problem NOUN taxlaw-2809 343 42 ) ) PUNCT taxlaw-2809 343 43 . . PUNCT taxlaw-2809 344 1 but but CCONJ taxlaw-2809 344 2 see see VERB taxlaw-2809 344 3 becher becher PROPN taxlaw-2809 344 4 v. v. ADP taxlaw-2809 344 5 comm’r comm’r NOUN taxlaw-2809 344 6 , , PUNCT taxlaw-2809 344 7 53 53 NUM taxlaw-2809 344 8 t.c.m t.c.m NOUN taxlaw-2809 344 9 . . PUNCT taxlaw-2809 345 1 ( ( PUNCT taxlaw-2809 345 2 cch cch NOUN taxlaw-2809 345 3 ) ) PUNCT taxlaw-2809 345 4 683 683 NUM taxlaw-2809 345 5 ( ( PUNCT taxlaw-2809 345 6 1987 1987 NUM taxlaw-2809 345 7 ) ) PUNCT taxlaw-2809 345 8 ( ( PUNCT taxlaw-2809 345 9 denying deny VERB taxlaw-2809 345 10 deduction deduction NOUN taxlaw-2809 345 11 for for ADP taxlaw-2809 345 12 the the DET taxlaw-2809 345 13 excess excess ADJ taxlaw-2809 345 14 cost cost NOUN taxlaw-2809 345 15 of of ADP taxlaw-2809 345 16 organic organic ADJ taxlaw-2809 345 17 food food NOUN taxlaw-2809 345 18 , , PUNCT taxlaw-2809 345 19 despite despite SCONJ taxlaw-2809 345 20 taxpayer taxpayer NOUN taxlaw-2809 345 21 ’s ’s PART taxlaw-2809 345 22 physician physician NOUN taxlaw-2809 345 23 ’s ’s PART taxlaw-2809 345 24 recommendation recommendation NOUN taxlaw-2809 345 25 that that SCONJ taxlaw-2809 345 26 taxpayer taxpayer NOUN taxlaw-2809 345 27 eat eat VERB taxlaw-2809 345 28 such such ADJ taxlaw-2809 345 29 food food NOUN taxlaw-2809 345 30 due due ADP taxlaw-2809 345 31 to to ADP taxlaw-2809 345 32 various various ADJ taxlaw-2809 345 33 chemical chemical NOUN taxlaw-2809 345 34 allergies allergy NOUN taxlaw-2809 345 35 ) ) PUNCT taxlaw-2809 345 36 . . PUNCT taxlaw-2809 346 1 111 111 NUM taxlaw-2809 346 2 see see VERB taxlaw-2809 346 3 supra supra PROPN taxlaw-2809 346 4 note note PROPN taxlaw-2809 346 5 93 93 NUM taxlaw-2809 346 6 . . PUNCT taxlaw-2809 347 1 112 112 NUM taxlaw-2809 347 2 s. s. PROPN taxlaw-2809 347 3 rep rep PROPN taxlaw-2809 347 4 . . PROPN taxlaw-2809 347 5 no no PROPN taxlaw-2809 347 6 . . NOUN taxlaw-2809 347 7 99 99 NUM taxlaw-2809 347 8 - - SYM taxlaw-2809 347 9 313 313 NUM taxlaw-2809 347 10 , , PUNCT taxlaw-2809 347 11 at at ADP taxlaw-2809 347 12 59 59 NUM taxlaw-2809 347 13 , , PUNCT taxlaw-2809 347 14 reprinted reprint VERB taxlaw-2809 347 15 in in ADP taxlaw-2809 347 16 1986 1986 NUM taxlaw-2809 347 17 - - SYM taxlaw-2809 347 18 3 3 NUM taxlaw-2809 347 19 c.b c.b PROPN taxlaw-2809 347 20 . . PUNCT taxlaw-2809 348 1 ( ( PUNCT taxlaw-2809 348 2 vol vol NOUN taxlaw-2809 348 3 . . NOUN taxlaw-2809 348 4 3 3 NUM taxlaw-2809 348 5 ) ) PUNCT taxlaw-2809 348 6 1 1 NUM taxlaw-2809 348 7 , , PUNCT taxlaw-2809 348 8 59 59 NUM taxlaw-2809 348 9 . . NOUN taxlaw-2809 348 10 113 113 NUM taxlaw-2809 348 11 treas trea NOUN taxlaw-2809 348 12 . . PUNCT taxlaw-2809 349 1 reg reg PROPN taxlaw-2809 349 2 . . PUNCT taxlaw-2809 350 1 § § PROPN taxlaw-2809 350 2 1.213 1.213 NUM taxlaw-2809 350 3 - - SYM taxlaw-2809 350 4 1(e)(1)(iii 1(e)(1)(iii NUM taxlaw-2809 350 5 ) ) PUNCT taxlaw-2809 350 6 ( ( PUNCT taxlaw-2809 350 7 1979 1979 NUM taxlaw-2809 350 8 ) ) PUNCT taxlaw-2809 350 9 . . PUNCT taxlaw-2809 351 1 see see AUX taxlaw-2809 351 2 also also ADV taxlaw-2809 351 3 rev rev VERB taxlaw-2809 351 4 . . PUNCT taxlaw-2809 352 1 rul rul PROPN taxlaw-2809 352 2 . . PUNCT taxlaw-2809 353 1 83 83 NUM taxlaw-2809 353 2 - - SYM taxlaw-2809 353 3 33 33 NUM taxlaw-2809 353 4 , , PUNCT taxlaw-2809 353 5 1983 1983 NUM taxlaw-2809 353 6 - - SYM taxlaw-2809 353 7 1 1 NUM taxlaw-2809 353 8 c.b c.b PROPN taxlaw-2809 353 9 . . PROPN taxlaw-2809 353 10 70 70 NUM taxlaw-2809 353 11 ( ( PUNCT taxlaw-2809 353 12 permitting permit VERB taxlaw-2809 353 13 deduction deduction NOUN taxlaw-2809 353 14 for for ADP taxlaw-2809 353 15 the the DET taxlaw-2809 353 16 cost cost NOUN taxlaw-2809 353 17 of of ADP taxlaw-2809 353 18 maintaining maintain VERB taxlaw-2809 353 19 a a DET taxlaw-2809 353 20 medically medically ADV taxlaw-2809 353 21 therapeutic therapeutic ADJ taxlaw-2809 353 22 swimming swimming NOUN taxlaw-2809 353 23 pool pool NOUN taxlaw-2809 353 24 ) ) PUNCT taxlaw-2809 353 25 . . PUNCT taxlaw-2809 354 1 114 114 NUM taxlaw-2809 354 2 rev rev X taxlaw-2809 354 3 . . PUNCT taxlaw-2809 354 4 rul rul NOUN taxlaw-2809 354 5 . . PUNCT taxlaw-2809 354 6 72 72 NUM taxlaw-2809 354 7 - - SYM taxlaw-2809 354 8 593 593 NUM taxlaw-2809 354 9 , , PUNCT taxlaw-2809 354 10 1972 1972 NUM taxlaw-2809 354 11 - - SYM taxlaw-2809 354 12 2 2 NUM taxlaw-2809 354 13 c.b c.b PROPN taxlaw-2809 354 14 . . PROPN taxlaw-2809 354 15 180 180 NUM taxlaw-2809 354 16 . . NOUN taxlaw-2809 354 17 115 115 NUM taxlaw-2809 354 18 rev rev X taxlaw-2809 354 19 . . PUNCT taxlaw-2809 355 1 rul rul NOUN taxlaw-2809 355 2 . . PUNCT taxlaw-2809 356 1 63 63 NUM taxlaw-2809 356 2 - - SYM taxlaw-2809 356 3 91 91 NUM taxlaw-2809 356 4 , , PUNCT taxlaw-2809 356 5 1963 1963 NUM taxlaw-2809 356 6 - - SYM taxlaw-2809 356 7 1 1 NUM taxlaw-2809 356 8 c.b c.b PROPN taxlaw-2809 356 9 . . PROPN taxlaw-2809 356 10 54 54 NUM taxlaw-2809 356 11 . . X taxlaw-2809 356 12 116 116 NUM taxlaw-2809 356 13 rev rev X taxlaw-2809 356 14 . . PUNCT taxlaw-2809 356 15 rul rul NOUN taxlaw-2809 356 16 . . PUNCT taxlaw-2809 357 1 55 55 NUM taxlaw-2809 357 2 - - SYM taxlaw-2809 357 3 261 261 NUM taxlaw-2809 357 4 , , PUNCT taxlaw-2809 357 5 1955 1955 NUM taxlaw-2809 357 6 - - SYM taxlaw-2809 357 7 1 1 NUM taxlaw-2809 357 8 c.b c.b PROPN taxlaw-2809 357 9 . . PROPN taxlaw-2809 357 10 307 307 NUM taxlaw-2809 357 11 . . PUNCT taxlaw-2809 358 1 but but CCONJ taxlaw-2809 358 2 see see VERB taxlaw-2809 358 3 tautolo tautolo INTJ taxlaw-2809 358 4 v. v. ADP taxlaw-2809 358 5 comm’r comm’r NOUN taxlaw-2809 358 6 , , PUNCT taxlaw-2809 358 7 34 34 NUM taxlaw-2809 358 8 t.c.m t.c.m NOUN taxlaw-2809 358 9 . . PUNCT taxlaw-2809 359 1 ( ( PUNCT taxlaw-2809 359 2 cch cch NOUN taxlaw-2809 359 3 ) ) PUNCT taxlaw-2809 359 4 1198 1198 NUM taxlaw-2809 359 5 ( ( PUNCT taxlaw-2809 359 6 1975 1975 NUM taxlaw-2809 359 7 ) ) PUNCT taxlaw-2809 359 8 ( ( PUNCT taxlaw-2809 359 9 disallowing disallow VERB taxlaw-2809 359 10 deduction deduction NOUN taxlaw-2809 359 11 for for ADP taxlaw-2809 359 12 treatment treatment NOUN taxlaw-2809 359 13 by by ADP taxlaw-2809 359 14 native native ADJ taxlaw-2809 359 15 samoan samoan ADJ taxlaw-2809 359 16 healers healer NOUN taxlaw-2809 359 17 because because SCONJ taxlaw-2809 359 18 it it PRON taxlaw-2809 359 19 was be AUX taxlaw-2809 359 20 for for ADP taxlaw-2809 359 21 general general ADJ taxlaw-2809 359 22 health health NOUN taxlaw-2809 359 23 ) ) PUNCT taxlaw-2809 359 24 ; ; PUNCT taxlaw-2809 359 25 ring ring NOUN taxlaw-2809 359 26 v. v. ADP taxlaw-2809 359 27 comm’r comm’r NOUN taxlaw-2809 359 28 , , PUNCT taxlaw-2809 359 29 23 23 NUM taxlaw-2809 359 30 t.c t.c PROPN taxlaw-2809 359 31 . . PROPN taxlaw-2809 359 32 950 950 NUM taxlaw-2809 359 33 ( ( PUNCT taxlaw-2809 359 34 1955 1955 NUM taxlaw-2809 359 35 ) ) PUNCT taxlaw-2809 359 36 ( ( PUNCT taxlaw-2809 359 37 denying deny VERB taxlaw-2809 359 38 deduction deduction NOUN taxlaw-2809 359 39 for for ADP taxlaw-2809 359 40 trip trip NOUN taxlaw-2809 359 41 to to ADP taxlaw-2809 359 42 a a DET taxlaw-2809 359 43 shrine shrine NOUN taxlaw-2809 359 44 ) ) PUNCT taxlaw-2809 359 45 . . PUNCT taxlaw-2809 360 1 117 117 NUM taxlaw-2809 360 2 mattes matte NOUN taxlaw-2809 360 3 v. v. CCONJ taxlaw-2809 360 4 comm’r comm’r NOUN taxlaw-2809 360 5 , , PUNCT taxlaw-2809 360 6 77 77 NUM taxlaw-2809 360 7 t.c t.c PROPN taxlaw-2809 360 8 . . PROPN taxlaw-2809 360 9 650 650 NUM taxlaw-2809 360 10 ( ( PUNCT taxlaw-2809 360 11 1981 1981 NUM taxlaw-2809 360 12 ) ) PUNCT taxlaw-2809 360 13 . . PUNCT taxlaw-2809 361 1 118 118 NUM taxlaw-2809 362 1 i i PRON taxlaw-2809 362 2 d. d. PROPN taxlaw-2809 362 3 at at ADP taxlaw-2809 362 4 655 655 NUM taxlaw-2809 362 5 . . PUNCT taxlaw-2809 362 6 100 100 NUM taxlaw-2809 362 7 columbia columbia PROPN taxlaw-2809 362 8 journal journal PROPN taxlaw-2809 362 9 of of ADP taxlaw-2809 362 10 tax tax NOUN taxlaw-2809 362 11 law law NOUN taxlaw-2809 363 1 [ [ X taxlaw-2809 363 2 vol.3:86 vol.3:86 NOUN taxlaw-2809 363 3 necessity necessity NOUN taxlaw-2809 363 4 of of ADP taxlaw-2809 363 5 examining examine VERB taxlaw-2809 363 6 a a DET taxlaw-2809 363 7 taxpayer taxpayer NOUN taxlaw-2809 363 8 ’s ’s PART taxlaw-2809 363 9 motive motive NOUN taxlaw-2809 363 10 for for ADP taxlaw-2809 363 11 such such ADJ taxlaw-2809 363 12 treatment treatment NOUN taxlaw-2809 363 13 . . PUNCT taxlaw-2809 364 1 in in ADP taxlaw-2809 364 2 such such ADJ taxlaw-2809 364 3 context context NOUN taxlaw-2809 364 4 , , PUNCT taxlaw-2809 364 5 we we PRON taxlaw-2809 364 6 need need AUX taxlaw-2809 364 7 not not PART taxlaw-2809 364 8 draw draw VERB taxlaw-2809 364 9 the the DET taxlaw-2809 364 10 fine fine ADJ taxlaw-2809 364 11 line line NOUN taxlaw-2809 364 12 between between ADP taxlaw-2809 364 13 medical medical ADJ taxlaw-2809 364 14 and and CCONJ taxlaw-2809 364 15 personal personal ADJ taxlaw-2809 364 16 expenses expense NOUN taxlaw-2809 364 17 . . PUNCT taxlaw-2809 365 1 ”119 ”119 PROPN taxlaw-2809 365 2 the the DET taxlaw-2809 365 3 i.r.s i.r. NOUN taxlaw-2809 365 4 . . PUNCT taxlaw-2809 366 1 similarly similarly ADV taxlaw-2809 366 2 endorsed endorse VERB taxlaw-2809 366 3 the the DET taxlaw-2809 366 4 deductibility deductibility NOUN taxlaw-2809 366 5 of of ADP taxlaw-2809 366 6 cosmetic cosmetic ADJ taxlaw-2809 366 7 procedures procedure NOUN taxlaw-2809 366 8 . . PUNCT taxlaw-2809 367 1 for for ADP taxlaw-2809 367 2 example example NOUN taxlaw-2809 367 3 , , PUNCT taxlaw-2809 367 4 a a DET taxlaw-2809 367 5 taxpayer taxpayer NOUN taxlaw-2809 367 6 was be AUX taxlaw-2809 367 7 allowed allow VERB taxlaw-2809 367 8 to to PART taxlaw-2809 367 9 deduct deduct VERB taxlaw-2809 367 10 expenses expense NOUN taxlaw-2809 367 11 incurred incur VERB taxlaw-2809 367 12 for for ADP taxlaw-2809 367 13 a a DET taxlaw-2809 367 14 face face NOUN taxlaw-2809 367 15 - - PUNCT taxlaw-2809 367 16 lift lift NOUN taxlaw-2809 367 17 procedure procedure NOUN taxlaw-2809 367 18 , , PUNCT taxlaw-2809 367 19 even even ADV taxlaw-2809 367 20 though though SCONJ taxlaw-2809 367 21 not not PART taxlaw-2809 367 22 recommended recommend VERB taxlaw-2809 367 23 by by ADP taxlaw-2809 367 24 the the DET taxlaw-2809 367 25 taxpayer taxpayer NOUN taxlaw-2809 367 26 ’s ’s PART taxlaw-2809 367 27 physician.120 physician.120 ADJ taxlaw-2809 367 28 in in ADP taxlaw-2809 367 29 its its PRON taxlaw-2809 367 30 ruling ruling NOUN taxlaw-2809 367 31 , , PUNCT taxlaw-2809 367 32 the the DET taxlaw-2809 367 33 i.r.s i.r.s NOUN taxlaw-2809 367 34 . . PUNCT taxlaw-2809 367 35 commented comment VERB taxlaw-2809 367 36 that that SCONJ taxlaw-2809 367 37 , , PUNCT taxlaw-2809 367 38 “ " PUNCT taxlaw-2809 367 39 [ [ X taxlaw-2809 367 40 s]ince s]ince NOUN taxlaw-2809 367 41 the the DET taxlaw-2809 367 42 purpose purpose NOUN taxlaw-2809 367 43 of of ADP taxlaw-2809 367 44 the the DET taxlaw-2809 367 45 taxpayer taxpayer NOUN taxlaw-2809 367 46 's 's PART taxlaw-2809 367 47 operation operation NOUN taxlaw-2809 367 48 was be AUX taxlaw-2809 367 49 to to PART taxlaw-2809 367 50 affect affect VERB taxlaw-2809 367 51 a a DET taxlaw-2809 367 52 structure structure NOUN taxlaw-2809 367 53 of of ADP taxlaw-2809 367 54 the the DET taxlaw-2809 367 55 human human ADJ taxlaw-2809 367 56 body body NOUN taxlaw-2809 367 57 , , PUNCT taxlaw-2809 367 58 its its PRON taxlaw-2809 367 59 cost cost NOUN taxlaw-2809 367 60 is be AUX taxlaw-2809 367 61 an an DET taxlaw-2809 367 62 amount amount NOUN taxlaw-2809 367 63 paid pay VERB taxlaw-2809 367 64 for for ADP taxlaw-2809 367 65 medical medical ADJ taxlaw-2809 367 66 care care NOUN taxlaw-2809 367 67 . . PUNCT taxlaw-2809 367 68 ”121 ”121 ADJ taxlaw-2809 368 1 2 2 NUM taxlaw-2809 368 2 . . X taxlaw-2809 368 3 enactment enactment NOUN taxlaw-2809 368 4 of of ADP taxlaw-2809 368 5 § § PROPN taxlaw-2809 368 6 213(d)(9 213(d)(9 PROPN taxlaw-2809 368 7 ) ) PUNCT taxlaw-2809 368 8 in in ADP taxlaw-2809 368 9 1990 1990 NUM taxlaw-2809 368 10 , , PUNCT taxlaw-2809 368 11 congress congress PROPN taxlaw-2809 368 12 enacted enact VERB taxlaw-2809 368 13 section section NOUN taxlaw-2809 368 14 11342(a 11342(a NUM taxlaw-2809 368 15 ) ) PUNCT taxlaw-2809 368 16 of of ADP taxlaw-2809 368 17 the the DET taxlaw-2809 368 18 omnibus omnibus ADJ taxlaw-2809 368 19 budget budget NOUN taxlaw-2809 368 20 reconciliation reconciliation NOUN taxlaw-2809 368 21 act act NOUN taxlaw-2809 368 22 of of ADP taxlaw-2809 368 23 1990,122 1990,122 NUM taxlaw-2809 368 24 which which PRON taxlaw-2809 368 25 amended amend VERB taxlaw-2809 368 26 § § PROPN taxlaw-2809 368 27 213 213 NUM taxlaw-2809 368 28 to to PART taxlaw-2809 368 29 add add VERB taxlaw-2809 368 30 § § PROPN taxlaw-2809 368 31 213(d)(9 213(d)(9 PROPN taxlaw-2809 368 32 ) ) PUNCT taxlaw-2809 368 33 . . PUNCT taxlaw-2809 369 1 the the DET taxlaw-2809 369 2 amendment amendment NOUN taxlaw-2809 369 3 denies deny VERB taxlaw-2809 369 4 deductions deduction NOUN taxlaw-2809 369 5 for for ADP taxlaw-2809 369 6 cosmetic cosmetic ADJ taxlaw-2809 369 7 surgery surgery NOUN taxlaw-2809 369 8 except except SCONJ taxlaw-2809 369 9 under under ADP taxlaw-2809 369 10 certain certain ADJ taxlaw-2809 369 11 specified specified ADJ taxlaw-2809 369 12 conditions condition NOUN taxlaw-2809 369 13 . . PUNCT taxlaw-2809 370 1 the the DET taxlaw-2809 370 2 senate senate PROPN taxlaw-2809 370 3 finance finance PROPN taxlaw-2809 370 4 committee committee PROPN taxlaw-2809 370 5 report123 report123 PROPN taxlaw-2809 370 6 says say VERB taxlaw-2809 370 7 that that SCONJ taxlaw-2809 370 8 : : PUNCT taxlaw-2809 370 9 [ [ X taxlaw-2809 370 10 e]xpenses e]xpense NOUN taxlaw-2809 370 11 paid pay VERB taxlaw-2809 370 12 for for ADP taxlaw-2809 370 13 cosmetic cosmetic ADJ taxlaw-2809 370 14 surgery surgery NOUN taxlaw-2809 370 15 or or CCONJ taxlaw-2809 370 16 other other ADJ taxlaw-2809 370 17 similar similar ADJ taxlaw-2809 370 18 procedures procedure NOUN taxlaw-2809 370 19 are be AUX taxlaw-2809 370 20 not not PART taxlaw-2809 370 21 deductible deductible ADJ taxlaw-2809 370 22 medical medical ADJ taxlaw-2809 370 23 expenses expense NOUN taxlaw-2809 370 24 , , PUNCT taxlaw-2809 370 25 unless unless SCONJ taxlaw-2809 370 26 the the DET taxlaw-2809 370 27 surgery surgery NOUN taxlaw-2809 370 28 or or CCONJ taxlaw-2809 370 29 procedure procedure NOUN taxlaw-2809 370 30 is be AUX taxlaw-2809 370 31 necessary necessary ADJ taxlaw-2809 370 32 to to PART taxlaw-2809 370 33 ameliorate ameliorate VERB taxlaw-2809 370 34 a a DET taxlaw-2809 370 35 deformity deformity NOUN taxlaw-2809 370 36 arising arise VERB taxlaw-2809 370 37 from from ADP taxlaw-2809 370 38 , , PUNCT taxlaw-2809 370 39 or or CCONJ taxlaw-2809 370 40 directly directly ADV taxlaw-2809 370 41 related relate VERB taxlaw-2809 370 42 to to ADP taxlaw-2809 370 43 . . PUNCT taxlaw-2809 370 44 . . PUNCT taxlaw-2809 370 45 . . PUNCT taxlaw-2809 371 1 disfiguring disfigure VERB taxlaw-2809 371 2 disease disease NOUN taxlaw-2809 371 3 . . PUNCT taxlaw-2809 371 4 . . PUNCT taxlaw-2809 371 5 . . PUNCT taxlaw-2809 371 6 . . PUNCT taxlaw-2809 372 1 thus thus ADV taxlaw-2809 372 2 , , PUNCT taxlaw-2809 372 3 under under ADP taxlaw-2809 372 4 the the DET taxlaw-2809 372 5 provision provision NOUN taxlaw-2809 372 6 , , PUNCT taxlaw-2809 372 7 procedures procedure NOUN taxlaw-2809 372 8 such such ADJ taxlaw-2809 372 9 as as ADP taxlaw-2809 372 10 hair hair NOUN taxlaw-2809 372 11 removal removal NOUN taxlaw-2809 372 12 electrolysis electrolysis NOUN taxlaw-2809 372 13 , , PUNCT taxlaw-2809 372 14 hair hair NOUN taxlaw-2809 372 15 transplants transplant NOUN taxlaw-2809 372 16 , , PUNCT taxlaw-2809 372 17 liposuction liposuction NOUN taxlaw-2809 372 18 , , PUNCT taxlaw-2809 372 19 and and CCONJ taxlaw-2809 372 20 face face NOUN taxlaw-2809 372 21 lift lift NOUN taxlaw-2809 372 22 operations operation NOUN taxlaw-2809 372 23 generally generally ADV taxlaw-2809 372 24 are be AUX taxlaw-2809 372 25 not not PART taxlaw-2809 372 26 deductible deductible ADJ taxlaw-2809 372 27 . . PUNCT taxlaw-2809 373 1 in in ADP taxlaw-2809 373 2 contrast contrast NOUN taxlaw-2809 373 3 , , PUNCT taxlaw-2809 373 4 expenses expense NOUN taxlaw-2809 373 5 for for ADP taxlaw-2809 373 6 procedures procedure NOUN taxlaw-2809 373 7 that that PRON taxlaw-2809 373 8 are be AUX taxlaw-2809 373 9 medically medically ADV taxlaw-2809 373 10 necessary necessary ADJ taxlaw-2809 373 11 to to PART taxlaw-2809 373 12 promote promote VERB taxlaw-2809 373 13 the the DET taxlaw-2809 373 14 proper proper ADJ taxlaw-2809 373 15 function function NOUN taxlaw-2809 373 16 of of ADP taxlaw-2809 373 17 the the DET taxlaw-2809 373 18 body body NOUN taxlaw-2809 373 19 and and CCONJ taxlaw-2809 373 20 only only ADV taxlaw-2809 373 21 incidentally incidentally ADV taxlaw-2809 373 22 affect affect VERB taxlaw-2809 373 23 the the DET taxlaw-2809 373 24 patient patient NOUN taxlaw-2809 373 25 ’s ’s PART taxlaw-2809 373 26 appearance appearance NOUN taxlaw-2809 373 27 or or CCONJ taxlaw-2809 373 28 expenses expense NOUN taxlaw-2809 373 29 for for ADP taxlaw-2809 373 30 treatment treatment NOUN taxlaw-2809 373 31 of of ADP taxlaw-2809 373 32 a a DET taxlaw-2809 373 33 disfiguring disfigure VERB taxlaw-2809 373 34 condition condition NOUN taxlaw-2809 373 35 arising arise VERB taxlaw-2809 373 36 from from ADP taxlaw-2809 373 37 . . PUNCT taxlaw-2809 373 38 . . PUNCT taxlaw-2809 373 39 . . PUNCT taxlaw-2809 374 1 disease disease NOUN taxlaw-2809 374 2 ( ( PUNCT taxlaw-2809 374 3 such such ADJ taxlaw-2809 374 4 as as ADP taxlaw-2809 374 5 reconstructive reconstructive ADJ taxlaw-2809 374 6 surgery surgery NOUN taxlaw-2809 374 7 following follow VERB taxlaw-2809 374 8 removal removal NOUN taxlaw-2809 374 9 of of ADP taxlaw-2809 374 10 a a DET taxlaw-2809 374 11 malignancy malignancy NOUN taxlaw-2809 374 12 ) ) PUNCT taxlaw-2809 374 13 continue continue VERB taxlaw-2809 374 14 to to PART taxlaw-2809 374 15 be be AUX taxlaw-2809 374 16 deductible.124 deductible.124 VERB taxlaw-2809 374 17 the the DET taxlaw-2809 374 18 exclusion exclusion NOUN taxlaw-2809 374 19 of of ADP taxlaw-2809 374 20 most most ADJ taxlaw-2809 374 21 cosmetic cosmetic ADJ taxlaw-2809 374 22 surgery surgery NOUN taxlaw-2809 374 23 procedures procedure NOUN taxlaw-2809 374 24 is be AUX taxlaw-2809 374 25 an an DET taxlaw-2809 374 26 attempt attempt NOUN taxlaw-2809 374 27 by by ADP taxlaw-2809 374 28 congress congress PROPN taxlaw-2809 374 29 to to PART taxlaw-2809 374 30 separate separate VERB taxlaw-2809 374 31 essential essential ADJ taxlaw-2809 374 32 medical medical ADJ taxlaw-2809 374 33 expenses expense NOUN taxlaw-2809 374 34 , , PUNCT taxlaw-2809 374 35 such such ADJ taxlaw-2809 374 36 as as ADP taxlaw-2809 374 37 those those PRON taxlaw-2809 374 38 used use VERB taxlaw-2809 374 39 to to PART taxlaw-2809 374 40 treat treat VERB taxlaw-2809 374 41 disease disease NOUN taxlaw-2809 374 42 , , PUNCT taxlaw-2809 374 43 from from ADP taxlaw-2809 374 44 those those DET taxlaw-2809 374 45 expenses expense NOUN taxlaw-2809 374 46 that that PRON taxlaw-2809 374 47 represent represent VERB taxlaw-2809 374 48 elective elective ADJ taxlaw-2809 374 49 consumption consumption NOUN taxlaw-2809 374 50 by by ADP taxlaw-2809 374 51 the the DET taxlaw-2809 374 52 taxpayer taxpayer NOUN taxlaw-2809 374 53 in in ADP taxlaw-2809 374 54 the the DET taxlaw-2809 374 55 form form NOUN taxlaw-2809 374 56 of of ADP taxlaw-2809 374 57 medical medical ADJ taxlaw-2809 374 58 expenses.125 expenses.125 NOUN taxlaw-2809 374 59 because because SCONJ taxlaw-2809 374 60 the the DET taxlaw-2809 374 61 former former ADJ taxlaw-2809 374 62 expenses expense NOUN taxlaw-2809 374 63 affect affect VERB taxlaw-2809 374 64 a a DET taxlaw-2809 374 65 taxpayer taxpayer NOUN taxlaw-2809 374 66 ’s ’s PART taxlaw-2809 374 67 ability ability NOUN taxlaw-2809 374 68 to to PART taxlaw-2809 374 69 pay pay VERB taxlaw-2809 374 70 , , PUNCT taxlaw-2809 374 71 they they PRON taxlaw-2809 374 72 alone alone ADV taxlaw-2809 374 73 are be AUX taxlaw-2809 374 74 the the DET taxlaw-2809 374 75 proper proper ADJ taxlaw-2809 374 76 subject subject NOUN taxlaw-2809 374 77 of of ADP taxlaw-2809 374 78 the the DET taxlaw-2809 374 79 medical medical ADJ taxlaw-2809 374 80 expense expense NOUN taxlaw-2809 374 81 deduction.126 deduction.126 NOUN taxlaw-2809 374 82 under under ADP taxlaw-2809 374 83 § § PROPN taxlaw-2809 374 84 213(d)(9 213(d)(9 PROPN taxlaw-2809 374 85 ) ) PUNCT taxlaw-2809 374 86 , , PUNCT taxlaw-2809 374 87 procedures procedure NOUN taxlaw-2809 374 88 that that PRON taxlaw-2809 374 89 meaningfully meaningfully ADV taxlaw-2809 374 90 promote promote VERB taxlaw-2809 374 91 the the DET taxlaw-2809 374 92 proper proper ADJ taxlaw-2809 374 93 function function NOUN taxlaw-2809 374 94 of of ADP taxlaw-2809 374 95 the the DET taxlaw-2809 374 96 body body NOUN taxlaw-2809 374 97 , , PUNCT taxlaw-2809 374 98 or or CCONJ taxlaw-2809 374 99 treat treat VERB taxlaw-2809 374 100 or or CCONJ taxlaw-2809 374 101 prevent prevent VERB taxlaw-2809 374 102 disease disease NOUN taxlaw-2809 374 103 or or CCONJ taxlaw-2809 374 104 illness illness NOUN taxlaw-2809 374 105 , , PUNCT taxlaw-2809 374 106 are be AUX taxlaw-2809 374 107 not not PART taxlaw-2809 374 108 cosmetic cosmetic ADJ taxlaw-2809 374 109 surgery surgery NOUN taxlaw-2809 374 110 , , PUNCT taxlaw-2809 374 111 and and CCONJ taxlaw-2809 374 112 thus thus ADV taxlaw-2809 374 113 are be AUX taxlaw-2809 374 114 still still ADV taxlaw-2809 374 115 deductible deductible ADJ taxlaw-2809 374 116 , , PUNCT taxlaw-2809 374 117 even even ADV taxlaw-2809 374 118 when when SCONJ taxlaw-2809 374 119 they they PRON taxlaw-2809 374 120 improve improve VERB taxlaw-2809 374 121 physical physical ADJ taxlaw-2809 374 122 appearance appearance NOUN taxlaw-2809 374 123 . . PUNCT taxlaw-2809 375 1 127 127 NUM taxlaw-2809 375 2 in in ADP taxlaw-2809 375 3 al al PROPN taxlaw-2809 375 4 - - PUNCT taxlaw-2809 375 5 murshidi murshidi PROPN taxlaw-2809 375 6 v. v. ADP taxlaw-2809 375 7 119 119 NUM taxlaw-2809 375 8 i i NOUN taxlaw-2809 375 9 d. d. PROPN taxlaw-2809 375 10 at at ADP taxlaw-2809 375 11 656 656 NUM taxlaw-2809 375 12 . . PUNCT taxlaw-2809 376 1 120 120 NUM taxlaw-2809 376 2 rev rev X taxlaw-2809 376 3 . . PUNCT taxlaw-2809 376 4 rul rul NOUN taxlaw-2809 376 5 . . PUNCT taxlaw-2809 377 1 76 76 NUM taxlaw-2809 377 2 - - SYM taxlaw-2809 377 3 332 332 NUM taxlaw-2809 377 4 , , PUNCT taxlaw-2809 377 5 1976 1976 NUM taxlaw-2809 377 6 - - SYM taxlaw-2809 377 7 2 2 NUM taxlaw-2809 377 8 c.b c.b PROPN taxlaw-2809 377 9 . . PROPN taxlaw-2809 377 10 81 81 NUM taxlaw-2809 377 11 . . NUM taxlaw-2809 378 1 121 121 NUM taxlaw-2809 379 1 i i PRON taxlaw-2809 379 2 d. d. PROPN taxlaw-2809 379 3 see see VERB taxlaw-2809 379 4 also also ADV taxlaw-2809 379 5 rev rev VERB taxlaw-2809 379 6 . . PUNCT taxlaw-2809 380 1 rul rul PROPN taxlaw-2809 380 2 . . PUNCT taxlaw-2809 381 1 82 82 NUM taxlaw-2809 381 2 - - SYM taxlaw-2809 381 3 111 111 NUM taxlaw-2809 381 4 , , PUNCT taxlaw-2809 381 5 1982 1982 NUM taxlaw-2809 381 6 - - SYM taxlaw-2809 381 7 1 1 NUM taxlaw-2809 381 8 c.b c.b PROPN taxlaw-2809 381 9 . . PROPN taxlaw-2809 381 10 48 48 NUM taxlaw-2809 381 11 ( ( PUNCT taxlaw-2809 381 12 finding find VERB taxlaw-2809 381 13 that that DET taxlaw-2809 381 14 hair hair NOUN taxlaw-2809 381 15 transplants transplant NOUN taxlaw-2809 381 16 and and CCONJ taxlaw-2809 381 17 hair hair NOUN taxlaw-2809 381 18 removal removal NOUN taxlaw-2809 381 19 by by ADP taxlaw-2809 381 20 electrolysis electrolysis NOUN taxlaw-2809 381 21 are be AUX taxlaw-2809 381 22 medical medical ADJ taxlaw-2809 381 23 care care NOUN taxlaw-2809 381 24 , , PUNCT taxlaw-2809 381 25 but but CCONJ taxlaw-2809 381 26 tattooing tattooing NOUN taxlaw-2809 381 27 and and CCONJ taxlaw-2809 381 28 ear ear NOUN taxlaw-2809 381 29 piercing pierce VERB taxlaw-2809 381 30 are be AUX taxlaw-2809 381 31 not not PART taxlaw-2809 381 32 , , PUNCT taxlaw-2809 381 33 because because SCONJ taxlaw-2809 381 34 – – PUNCT taxlaw-2809 381 35 as as SCONJ taxlaw-2809 381 36 the the DET taxlaw-2809 381 37 skin skin NOUN taxlaw-2809 381 38 is be AUX taxlaw-2809 381 39 penetrated penetrate VERB taxlaw-2809 381 40 only only ADV taxlaw-2809 381 41 superficially superficially ADV taxlaw-2809 381 42 – – PUNCT taxlaw-2809 381 43 they they PRON taxlaw-2809 381 44 do do AUX taxlaw-2809 381 45 not not PART taxlaw-2809 381 46 sufficiently sufficiently ADV taxlaw-2809 381 47 affect affect VERB taxlaw-2809 381 48 a a DET taxlaw-2809 381 49 structure structure NOUN taxlaw-2809 381 50 or or CCONJ taxlaw-2809 381 51 function function NOUN taxlaw-2809 381 52 of of ADP taxlaw-2809 381 53 the the DET taxlaw-2809 381 54 body body NOUN taxlaw-2809 381 55 ) ) PUNCT taxlaw-2809 381 56 . . PUNCT taxlaw-2809 382 1 122 122 NUM taxlaw-2809 382 2 pub pub NOUN taxlaw-2809 382 3 . . PUNCT taxlaw-2809 383 1 l. l. PROPN taxlaw-2809 383 2 no no INTJ taxlaw-2809 383 3 . . PROPN taxlaw-2809 384 1 101 101 NUM taxlaw-2809 384 2 - - SYM taxlaw-2809 384 3 508 508 NUM taxlaw-2809 384 4 , , PUNCT taxlaw-2809 384 5 104 104 NUM taxlaw-2809 384 6 stat stat NOUN taxlaw-2809 384 7 . . PUNCT taxlaw-2809 385 1 1388 1388 NUM taxlaw-2809 385 2 - - SYM taxlaw-2809 385 3 471 471 NUM taxlaw-2809 385 4 . . PUNCT taxlaw-2809 386 1 123 123 NUM taxlaw-2809 386 2 there there PRON taxlaw-2809 386 3 was be VERB taxlaw-2809 386 4 no no DET taxlaw-2809 386 5 formal formal ADJ taxlaw-2809 386 6 report report NOUN taxlaw-2809 386 7 printed print VERB taxlaw-2809 386 8 separately separately ADV taxlaw-2809 386 9 because because SCONJ taxlaw-2809 386 10 the the DET taxlaw-2809 386 11 bill bill NOUN taxlaw-2809 386 12 was be AUX taxlaw-2809 386 13 brought bring VERB taxlaw-2809 386 14 to to ADP taxlaw-2809 386 15 the the DET taxlaw-2809 386 16 senate senate PROPN taxlaw-2809 386 17 floor floor NOUN taxlaw-2809 386 18 before before SCONJ taxlaw-2809 386 19 a a DET taxlaw-2809 386 20 report report NOUN taxlaw-2809 386 21 could could AUX taxlaw-2809 386 22 be be AUX taxlaw-2809 386 23 printed print VERB taxlaw-2809 386 24 . . PUNCT taxlaw-2809 387 1 instead instead ADV taxlaw-2809 387 2 , , PUNCT taxlaw-2809 387 3 the the DET taxlaw-2809 387 4 report report NOUN taxlaw-2809 387 5 was be AUX taxlaw-2809 387 6 printed print VERB taxlaw-2809 387 7 directly directly ADV taxlaw-2809 387 8 in in ADP taxlaw-2809 387 9 the the DET taxlaw-2809 387 10 congressional congressional ADJ taxlaw-2809 387 11 record record NOUN taxlaw-2809 387 12 . . PUNCT taxlaw-2809 388 1 see see VERB taxlaw-2809 388 2 136 136 NUM taxlaw-2809 388 3 cong cong NOUN taxlaw-2809 388 4 . . PUNCT taxlaw-2809 389 1 rec rec NOUN taxlaw-2809 389 2 . . PUNCT taxlaw-2809 390 1 s15629 s15629 NOUN taxlaw-2809 390 2 ( ( PUNCT taxlaw-2809 390 3 1990 1990 NUM taxlaw-2809 390 4 ) ) PUNCT taxlaw-2809 390 5 . . PUNCT taxlaw-2809 391 1 124 124 NUM taxlaw-2809 391 2 136 136 NUM taxlaw-2809 391 3 cong cong NOUN taxlaw-2809 391 4 . . PUNCT taxlaw-2809 392 1 rec rec NOUN taxlaw-2809 392 2 . . PUNCT taxlaw-2809 393 1 s15629 s15629 NOUN taxlaw-2809 393 2 , , PUNCT taxlaw-2809 393 3 s15711 s15711 NOUN taxlaw-2809 393 4 ( ( PUNCT taxlaw-2809 393 5 1990 1990 NUM taxlaw-2809 393 6 ) ) PUNCT taxlaw-2809 393 7 . . PUNCT taxlaw-2809 394 1 125 125 NUM taxlaw-2809 394 2 see see NOUN taxlaw-2809 394 3 newman newman PROPN taxlaw-2809 394 4 , , PUNCT taxlaw-2809 394 5 supra supra PROPN taxlaw-2809 394 6 note note NOUN taxlaw-2809 394 7 75 75 NUM taxlaw-2809 394 8 , , PUNCT taxlaw-2809 394 9 at at ADP taxlaw-2809 394 10 789 789 NUM taxlaw-2809 394 11 - - SYM taxlaw-2809 394 12 94 94 NUM taxlaw-2809 394 13 ( ( PUNCT taxlaw-2809 394 14 describing describe VERB taxlaw-2809 394 15 legislative legislative ADJ taxlaw-2809 394 16 evidence evidence NOUN taxlaw-2809 394 17 that that SCONJ taxlaw-2809 394 18 the the DET taxlaw-2809 394 19 deduction deduction NOUN taxlaw-2809 394 20 was be AUX taxlaw-2809 394 21 conceived conceive VERB taxlaw-2809 394 22 of of ADP taxlaw-2809 394 23 in in ADP taxlaw-2809 394 24 terms term NOUN taxlaw-2809 394 25 of of ADP taxlaw-2809 394 26 the the DET taxlaw-2809 394 27 effect effect NOUN taxlaw-2809 394 28 of of ADP taxlaw-2809 394 29 medical medical ADJ taxlaw-2809 394 30 expenses expense NOUN taxlaw-2809 394 31 on on ADP taxlaw-2809 394 32 the the DET taxlaw-2809 394 33 ability ability NOUN taxlaw-2809 394 34 to to PART taxlaw-2809 394 35 pay pay VERB taxlaw-2809 394 36 , , PUNCT taxlaw-2809 394 37 but but CCONJ taxlaw-2809 394 38 arguing argue VERB taxlaw-2809 394 39 that that SCONJ taxlaw-2809 394 40 the the DET taxlaw-2809 394 41 deduction deduction NOUN taxlaw-2809 394 42 lost lose VERB taxlaw-2809 394 43 this this DET taxlaw-2809 394 44 position position NOUN taxlaw-2809 394 45 over over ADP taxlaw-2809 394 46 time time NOUN taxlaw-2809 394 47 ) ) PUNCT taxlaw-2809 394 48 . . PUNCT taxlaw-2809 395 1 126 126 NUM taxlaw-2809 395 2 see see VERB taxlaw-2809 395 3 supra supra PROPN taxlaw-2809 395 4 part part PROPN taxlaw-2809 395 5 ii.b.1 ii.b.1 PROPN taxlaw-2809 395 6 . . PUNCT taxlaw-2809 396 1 127 127 NUM taxlaw-2809 396 2 see see NOUN taxlaw-2809 396 3 , , PUNCT taxlaw-2809 396 4 e.g. e.g. ADV taxlaw-2809 396 5 , , PUNCT taxlaw-2809 396 6 rev rev PROPN taxlaw-2809 396 7 . . PROPN taxlaw-2809 396 8 rul rul PROPN taxlaw-2809 396 9 . . PUNCT taxlaw-2809 396 10 2003 2003 NUM taxlaw-2809 396 11 - - SYM taxlaw-2809 396 12 57 57 NUM taxlaw-2809 396 13 , , PUNCT taxlaw-2809 396 14 2003 2003 NUM taxlaw-2809 396 15 - - SYM taxlaw-2809 396 16 22 22 NUM taxlaw-2809 396 17 i.r.b i.r.b NOUN taxlaw-2809 396 18 . . PUNCT taxlaw-2809 396 19 959 959 NUM taxlaw-2809 396 20 ( ( PUNCT taxlaw-2809 396 21 allowing allow VERB taxlaw-2809 396 22 a a DET taxlaw-2809 396 23 deduction deduction NOUN taxlaw-2809 396 24 for for ADP taxlaw-2809 396 25 expenses expense NOUN taxlaw-2809 396 26 incurred incur VERB taxlaw-2809 396 27 for for ADP taxlaw-2809 396 28 laser laser NOUN taxlaw-2809 396 29 eye eye NOUN taxlaw-2809 396 30 surgery surgery NOUN taxlaw-2809 396 31 to to PART taxlaw-2809 396 32 remedy remedy VERB taxlaw-2809 396 33 myopia myopia NOUN taxlaw-2809 396 34 because because SCONJ taxlaw-2809 396 35 the the DET taxlaw-2809 396 36 surgery surgery NOUN taxlaw-2809 396 37 “ " PUNCT taxlaw-2809 396 38 meaningfully meaningfully ADV taxlaw-2809 396 39 promotes promote VERB taxlaw-2809 396 40 the the DET taxlaw-2809 396 41 proper proper ADJ taxlaw-2809 396 42 function function NOUN taxlaw-2809 396 43 of of ADP taxlaw-2809 396 44 the the DET taxlaw-2809 396 45 body body NOUN taxlaw-2809 396 46 ” " PUNCT taxlaw-2809 396 47 ) ) PUNCT taxlaw-2809 397 1 ; ; PUNCT taxlaw-2809 397 2 rev rev PROPN taxlaw-2809 397 3 . . PROPN taxlaw-2809 398 1 rul rul PROPN taxlaw-2809 398 2 . . PUNCT taxlaw-2809 398 3 2002 2002 NUM taxlaw-2809 398 4 - - SYM taxlaw-2809 398 5 19 19 NUM taxlaw-2809 398 6 , , PUNCT taxlaw-2809 398 7 2002 2002 NUM taxlaw-2809 398 8 - - SYM taxlaw-2809 398 9 16 16 NUM taxlaw-2809 398 10 i.r.b i.r.b NOUN taxlaw-2809 398 11 . . PUNCT taxlaw-2809 399 1 778 778 NUM taxlaw-2809 399 2 ( ( PUNCT taxlaw-2809 399 3 finding find VERB taxlaw-2809 399 4 that that SCONJ taxlaw-2809 399 5 expenses expense NOUN taxlaw-2809 399 6 paid pay VERB taxlaw-2809 399 7 for for ADP taxlaw-2809 399 8 a a DET taxlaw-2809 399 9 weight weight NOUN taxlaw-2809 399 10 - - PUNCT taxlaw-2809 399 11 loss loss NOUN taxlaw-2809 399 12 program program NOUN taxlaw-2809 399 13 as as ADP taxlaw-2809 399 14 treatment treatment NOUN taxlaw-2809 399 15 for for ADP taxlaw-2809 399 16 a a DET taxlaw-2809 399 17 specific specific ADJ taxlaw-2809 399 18 disease disease NOUN taxlaw-2809 399 19 , , PUNCT taxlaw-2809 399 20 including include VERB taxlaw-2809 399 21 obesity obesity NOUN taxlaw-2809 399 22 or or CCONJ taxlaw-2809 399 23 hypertension hypertension NOUN taxlaw-2809 399 24 diagnosed diagnose VERB taxlaw-2809 399 25 by by ADP taxlaw-2809 399 26 a a DET taxlaw-2809 399 27 physician physician NOUN taxlaw-2809 399 28 , , PUNCT taxlaw-2809 399 29 are be AUX taxlaw-2809 399 30 deductible deductible ADJ taxlaw-2809 399 31 if if SCONJ taxlaw-2809 399 32 the the DET taxlaw-2809 399 33 taxpayer taxpayer NOUN taxlaw-2809 399 34 has have AUX taxlaw-2809 399 35 been be AUX taxlaw-2809 399 36 directed direct VERB taxlaw-2809 399 37 by by ADP taxlaw-2809 399 38 a a DET taxlaw-2809 399 39 physician physician NOUN taxlaw-2809 399 40 to to PART taxlaw-2809 399 41 lose lose VERB taxlaw-2809 399 42 weight weight NOUN taxlaw-2809 399 43 as as ADP taxlaw-2809 399 44 treatment treatment NOUN taxlaw-2809 399 45 ) ) PUNCT taxlaw-2809 399 46 . . PUNCT taxlaw-2809 400 1 but but CCONJ taxlaw-2809 400 2 see see VERB taxlaw-2809 400 3 o’donnabhain o’donnabhain PROPN taxlaw-2809 400 4 v. v. ADP taxlaw-2809 400 5 2011 2011 NUM taxlaw-2809 400 6 ] ] PUNCT taxlaw-2809 400 7 deducting deduct VERB taxlaw-2809 400 8 the the DET taxlaw-2809 400 9 cost cost NOUN taxlaw-2809 400 10 of of ADP taxlaw-2809 400 11 sex sex NOUN taxlaw-2809 400 12 reassignment reassignment NOUN taxlaw-2809 400 13 surgery surgery NOUN taxlaw-2809 400 14 101 101 NUM taxlaw-2809 400 15 commissioner commissioner NOUN taxlaw-2809 400 16 , , PUNCT taxlaw-2809 400 17 the the DET taxlaw-2809 400 18 tax tax NOUN taxlaw-2809 400 19 court court NOUN taxlaw-2809 400 20 allowed allow VERB taxlaw-2809 400 21 the the DET taxlaw-2809 400 22 taxpayer taxpayer NOUN taxlaw-2809 400 23 a a DET taxlaw-2809 400 24 deduction deduction NOUN taxlaw-2809 400 25 for for ADP taxlaw-2809 400 26 her her PRON taxlaw-2809 400 27 expenses expense NOUN taxlaw-2809 400 28 incurred incur VERB taxlaw-2809 400 29 for for ADP taxlaw-2809 400 30 three three NUM taxlaw-2809 400 31 surgeries surgery NOUN taxlaw-2809 400 32 , , PUNCT taxlaw-2809 400 33 including include VERB taxlaw-2809 400 34 liposuction liposuction NOUN taxlaw-2809 400 35 , , PUNCT taxlaw-2809 400 36 to to PART taxlaw-2809 400 37 remove remove VERB taxlaw-2809 400 38 a a DET taxlaw-2809 400 39 mass mass NOUN taxlaw-2809 400 40 of of ADP taxlaw-2809 400 41 loose loose ADV taxlaw-2809 400 42 - - PUNCT taxlaw-2809 400 43 hanging hang VERB taxlaw-2809 400 44 skin skin NOUN taxlaw-2809 400 45 remaining remain VERB taxlaw-2809 400 46 after after SCONJ taxlaw-2809 400 47 the the DET taxlaw-2809 400 48 taxpayer taxpayer NOUN taxlaw-2809 400 49 independently independently ADV taxlaw-2809 400 50 lost lose VERB taxlaw-2809 400 51 over over ADP taxlaw-2809 400 52 100 100 NUM taxlaw-2809 400 53 pounds.128 pounds.128 NOUN taxlaw-2809 400 54 the the DET taxlaw-2809 400 55 court court NOUN taxlaw-2809 400 56 reasoned reason VERB taxlaw-2809 400 57 that that SCONJ taxlaw-2809 400 58 : : PUNCT taxlaw-2809 400 59 petitioner petitioner NOUN taxlaw-2809 400 60 was be AUX taxlaw-2809 400 61 100 100 NUM taxlaw-2809 400 62 pounds pound NOUN taxlaw-2809 400 63 overweight overweight ADJ taxlaw-2809 400 64 and and CCONJ taxlaw-2809 400 65 suffered suffer VERB taxlaw-2809 400 66 from from ADP taxlaw-2809 400 67 morbid morbid ADJ taxlaw-2809 400 68 obesity obesity NOUN taxlaw-2809 400 69 . . PUNCT taxlaw-2809 401 1 obesity obesity NOUN taxlaw-2809 401 2 is be AUX taxlaw-2809 401 3 well well ADV taxlaw-2809 401 4 recognized recognize VERB taxlaw-2809 401 5 in in ADP taxlaw-2809 401 6 the the DET taxlaw-2809 401 7 medical medical ADJ taxlaw-2809 401 8 community community NOUN taxlaw-2809 401 9 as as ADP taxlaw-2809 401 10 a a DET taxlaw-2809 401 11 serious serious ADJ taxlaw-2809 401 12 disease disease NOUN taxlaw-2809 401 13 . . PUNCT taxlaw-2809 401 14 . . PUNCT taxlaw-2809 401 15 . . PUNCT taxlaw-2809 401 16 . . PUNCT taxlaw-2809 402 1 furthermore furthermore ADV taxlaw-2809 402 2 , , PUNCT taxlaw-2809 402 3 petitioner petitioner NOUN taxlaw-2809 402 4 continued continue VERB taxlaw-2809 402 5 to to PART taxlaw-2809 402 6 suffer suffer VERB taxlaw-2809 402 7 from from ADP taxlaw-2809 402 8 the the DET taxlaw-2809 402 9 effects effect NOUN taxlaw-2809 402 10 of of ADP taxlaw-2809 402 11 the the DET taxlaw-2809 402 12 above above ADV taxlaw-2809 402 13 - - PUNCT taxlaw-2809 402 14 described describe VERB taxlaw-2809 402 15 skin skin NOUN taxlaw-2809 402 16 mass mass NOUN taxlaw-2809 402 17 that that PRON taxlaw-2809 402 18 was be AUX taxlaw-2809 402 19 a a DET taxlaw-2809 402 20 deformity deformity NOUN taxlaw-2809 402 21 . . PUNCT taxlaw-2809 403 1 this this DET taxlaw-2809 403 2 mass mass NOUN taxlaw-2809 403 3 was be AUX taxlaw-2809 403 4 not not PART taxlaw-2809 403 5 merely merely ADV taxlaw-2809 403 6 unsightly unsightly ADV taxlaw-2809 403 7 , , PUNCT taxlaw-2809 403 8 it it PRON taxlaw-2809 403 9 was be AUX taxlaw-2809 403 10 prone prone ADJ taxlaw-2809 403 11 to to ADP taxlaw-2809 403 12 infection infection NOUN taxlaw-2809 403 13 and and CCONJ taxlaw-2809 403 14 disease disease NOUN taxlaw-2809 403 15 and and CCONJ taxlaw-2809 403 16 interfered interfere VERB taxlaw-2809 403 17 with with ADP taxlaw-2809 403 18 the the DET taxlaw-2809 403 19 petitioner petitioner NOUN taxlaw-2809 403 20 ’s ’s PART taxlaw-2809 403 21 daily daily ADJ taxlaw-2809 403 22 life life NOUN taxlaw-2809 403 23 . . PUNCT taxlaw-2809 403 24 . . PUNCT taxlaw-2809 403 25 . . PUNCT taxlaw-2809 403 26 . . PUNCT taxlaw-2809 404 1 the the DET taxlaw-2809 404 2 procedures procedure NOUN taxlaw-2809 404 3 that that PRON taxlaw-2809 404 4 petitioner petitioner NOUN taxlaw-2809 404 5 underwent underwent NOUN taxlaw-2809 404 6 meaningfully meaningfully ADV taxlaw-2809 404 7 promoted promote VERB taxlaw-2809 404 8 the the DET taxlaw-2809 404 9 proper proper ADJ taxlaw-2809 404 10 function function NOUN taxlaw-2809 404 11 of of ADP taxlaw-2809 404 12 her her PRON taxlaw-2809 404 13 body body NOUN taxlaw-2809 404 14 and and CCONJ taxlaw-2809 404 15 treated treat VERB taxlaw-2809 404 16 her her PRON taxlaw-2809 404 17 disease.129 disease.129 PROPN taxlaw-2809 404 18 taxpayers taxpayer NOUN taxlaw-2809 404 19 are be AUX taxlaw-2809 404 20 also also ADV taxlaw-2809 404 21 able able ADJ taxlaw-2809 404 22 to to PART taxlaw-2809 404 23 deduct deduct VERB taxlaw-2809 404 24 expenses expense NOUN taxlaw-2809 404 25 for for ADP taxlaw-2809 404 26 cosmetic cosmetic ADJ taxlaw-2809 404 27 surgery surgery NOUN taxlaw-2809 404 28 – – PUNCT taxlaw-2809 404 29 procedures procedure NOUN taxlaw-2809 404 30 that that PRON taxlaw-2809 404 31 improve improve VERB taxlaw-2809 404 32 appearance appearance NOUN taxlaw-2809 404 33 , , PUNCT taxlaw-2809 404 34 but but CCONJ taxlaw-2809 404 35 do do AUX taxlaw-2809 404 36 not not PART taxlaw-2809 404 37 meaningfully meaningfully ADV taxlaw-2809 404 38 promote promote VERB taxlaw-2809 404 39 the the DET taxlaw-2809 404 40 proper proper ADJ taxlaw-2809 404 41 function function NOUN taxlaw-2809 404 42 of of ADP taxlaw-2809 404 43 the the DET taxlaw-2809 404 44 body body NOUN taxlaw-2809 404 45 or or CCONJ taxlaw-2809 404 46 treat treat VERB taxlaw-2809 404 47 disease disease NOUN taxlaw-2809 404 48 or or CCONJ taxlaw-2809 404 49 illness illness NOUN taxlaw-2809 404 50 – – PUNCT taxlaw-2809 404 51 if if SCONJ taxlaw-2809 404 52 those those DET taxlaw-2809 404 53 procedures procedure NOUN taxlaw-2809 404 54 are be AUX taxlaw-2809 404 55 necessary necessary ADJ taxlaw-2809 404 56 to to PART taxlaw-2809 404 57 ameliorate ameliorate VERB taxlaw-2809 404 58 a a DET taxlaw-2809 404 59 deformity deformity NOUN taxlaw-2809 404 60 arising arise VERB taxlaw-2809 404 61 from from ADP taxlaw-2809 404 62 ( ( PUNCT taxlaw-2809 404 63 or or CCONJ taxlaw-2809 404 64 directly directly ADV taxlaw-2809 404 65 related relate VERB taxlaw-2809 404 66 to to ADP taxlaw-2809 404 67 ) ) PUNCT taxlaw-2809 404 68 a a DET taxlaw-2809 404 69 congenital congenital ADJ taxlaw-2809 404 70 abnormality abnormality NOUN taxlaw-2809 404 71 , , PUNCT taxlaw-2809 404 72 personal personal ADJ taxlaw-2809 404 73 injury injury NOUN taxlaw-2809 404 74 resulting result VERB taxlaw-2809 404 75 from from ADP taxlaw-2809 404 76 accident accident NOUN taxlaw-2809 404 77 or or CCONJ taxlaw-2809 404 78 trauma trauma NOUN taxlaw-2809 404 79 , , PUNCT taxlaw-2809 404 80 or or CCONJ taxlaw-2809 404 81 a a DET taxlaw-2809 404 82 disfiguring disfigure VERB taxlaw-2809 404 83 disease.130 disease.130 NOUN taxlaw-2809 404 84 for for ADP taxlaw-2809 404 85 instance instance NOUN taxlaw-2809 404 86 , , PUNCT taxlaw-2809 404 87 the the DET taxlaw-2809 404 88 i.r.s i.r. NOUN taxlaw-2809 404 89 . . PUNCT taxlaw-2809 405 1 permits permit VERB taxlaw-2809 405 2 deduction deduction NOUN taxlaw-2809 405 3 for for ADP taxlaw-2809 405 4 the the DET taxlaw-2809 405 5 expenses expense NOUN taxlaw-2809 405 6 of of ADP taxlaw-2809 405 7 breast breast NOUN taxlaw-2809 405 8 reconstruction reconstruction NOUN taxlaw-2809 405 9 following follow VERB taxlaw-2809 405 10 a a DET taxlaw-2809 405 11 taxpayer taxpayer NOUN taxlaw-2809 405 12 ’s ’s PART taxlaw-2809 405 13 mastectomy mastectomy NOUN taxlaw-2809 405 14 as as ADP taxlaw-2809 405 15 treatment treatment NOUN taxlaw-2809 405 16 for for ADP taxlaw-2809 405 17 breast breast NOUN taxlaw-2809 405 18 cancer cancer NOUN taxlaw-2809 405 19 because because SCONJ taxlaw-2809 405 20 reconstruction reconstruction NOUN taxlaw-2809 405 21 “ " PUNCT taxlaw-2809 405 22 ameliorates ameliorate VERB taxlaw-2809 405 23 a a DET taxlaw-2809 405 24 deformity deformity NOUN taxlaw-2809 405 25 directly directly ADV taxlaw-2809 405 26 related relate VERB taxlaw-2809 405 27 to to ADP taxlaw-2809 405 28 a a DET taxlaw-2809 405 29 disease disease NOUN taxlaw-2809 405 30 . . PUNCT taxlaw-2809 405 31 ”131 ”131 PUNCT taxlaw-2809 406 1 however however ADV taxlaw-2809 406 2 , , PUNCT taxlaw-2809 406 3 expenses expense NOUN taxlaw-2809 406 4 for for ADP taxlaw-2809 406 5 teeth tooth NOUN taxlaw-2809 406 6 whitening whitening NOUN taxlaw-2809 406 7 are be AUX taxlaw-2809 406 8 not not PART taxlaw-2809 406 9 a a DET taxlaw-2809 406 10 permitted permit VERB taxlaw-2809 406 11 deduction deduction NOUN taxlaw-2809 406 12 , , PUNCT taxlaw-2809 406 13 because because SCONJ taxlaw-2809 406 14 tooth tooth NOUN taxlaw-2809 406 15 discoloration discoloration NOUN taxlaw-2809 406 16 is be AUX taxlaw-2809 406 17 “ " PUNCT taxlaw-2809 406 18 not not PART taxlaw-2809 406 19 a a DET taxlaw-2809 406 20 deformity deformity NOUN taxlaw-2809 406 21 and and CCONJ taxlaw-2809 406 22 is be AUX taxlaw-2809 406 23 not not PART taxlaw-2809 406 24 caused cause VERB taxlaw-2809 406 25 by by ADP taxlaw-2809 406 26 a a DET taxlaw-2809 406 27 disfiguring disfigure VERB taxlaw-2809 406 28 disease disease NOUN taxlaw-2809 406 29 or or CCONJ taxlaw-2809 406 30 treatment treatment NOUN taxlaw-2809 406 31 . . PUNCT taxlaw-2809 407 1 ”132 ”132 VERB taxlaw-2809 407 2 the the DET taxlaw-2809 407 3 meaning meaning NOUN taxlaw-2809 407 4 and and CCONJ taxlaw-2809 407 5 extent extent NOUN taxlaw-2809 407 6 of of ADP taxlaw-2809 407 7 the the DET taxlaw-2809 407 8 statutory statutory ADJ taxlaw-2809 407 9 exclusion exclusion NOUN taxlaw-2809 407 10 of of ADP taxlaw-2809 407 11 cosmetic cosmetic ADJ taxlaw-2809 407 12 surgery surgery NOUN taxlaw-2809 407 13 have have AUX taxlaw-2809 407 14 not not PART taxlaw-2809 407 15 been be AUX taxlaw-2809 407 16 fully fully ADV taxlaw-2809 407 17 addressed address VERB taxlaw-2809 407 18 since since SCONJ taxlaw-2809 407 19 the the DET taxlaw-2809 407 20 1990 1990 NUM taxlaw-2809 407 21 amendment amendment NOUN taxlaw-2809 407 22 . . PUNCT taxlaw-2809 408 1 despite despite SCONJ taxlaw-2809 408 2 a a DET taxlaw-2809 408 3 handful handful NOUN taxlaw-2809 408 4 of of ADP taxlaw-2809 408 5 tax tax NOUN taxlaw-2809 408 6 court court NOUN taxlaw-2809 408 7 and and CCONJ taxlaw-2809 408 8 i.r.s i.r.s NOUN taxlaw-2809 408 9 . . PUNCT taxlaw-2809 408 10 decisions decision NOUN taxlaw-2809 408 11 on on ADP taxlaw-2809 408 12 the the DET taxlaw-2809 408 13 matter matter NOUN taxlaw-2809 408 14 , , PUNCT taxlaw-2809 408 15 it it PRON taxlaw-2809 408 16 is be AUX taxlaw-2809 408 17 not not PART taxlaw-2809 408 18 yet yet ADV taxlaw-2809 408 19 entirely entirely ADV taxlaw-2809 408 20 clear clear ADJ taxlaw-2809 408 21 when when SCONJ taxlaw-2809 408 22 a a DET taxlaw-2809 408 23 medical medical ADJ taxlaw-2809 408 24 procedure procedure NOUN taxlaw-2809 408 25 that that PRON taxlaw-2809 408 26 improves improve VERB taxlaw-2809 408 27 appearance appearance NOUN taxlaw-2809 408 28 is be AUX taxlaw-2809 408 29 deductible deductible ADJ taxlaw-2809 408 30 under under ADP taxlaw-2809 408 31 § § PROPN taxlaw-2809 408 32 213 213 NUM taxlaw-2809 408 33 . . PUNCT taxlaw-2809 409 1 a a DET taxlaw-2809 409 2 medical medical ADJ taxlaw-2809 409 3 procedure procedure NOUN taxlaw-2809 409 4 that that PRON taxlaw-2809 409 5 improves improve VERB taxlaw-2809 409 6 appearance appearance NOUN taxlaw-2809 409 7 should should AUX taxlaw-2809 409 8 be be AUX taxlaw-2809 409 9 excluded exclude VERB taxlaw-2809 409 10 from from ADP taxlaw-2809 409 11 the the DET taxlaw-2809 409 12 statutory statutory ADJ taxlaw-2809 409 13 definition definition NOUN taxlaw-2809 409 14 of of ADP taxlaw-2809 409 15 cosmetic cosmetic ADJ taxlaw-2809 409 16 surgery surgery NOUN taxlaw-2809 409 17 if if SCONJ taxlaw-2809 409 18 it it PRON taxlaw-2809 409 19 passes pass VERB taxlaw-2809 409 20 two two NUM taxlaw-2809 409 21 hurdles hurdle NOUN taxlaw-2809 409 22 . . PUNCT taxlaw-2809 410 1 first first ADV taxlaw-2809 410 2 , , PUNCT taxlaw-2809 410 3 the the DET taxlaw-2809 410 4 procedure procedure NOUN taxlaw-2809 410 5 should should AUX taxlaw-2809 410 6 be be AUX taxlaw-2809 410 7 prescribed prescribe VERB taxlaw-2809 410 8 to to ADP taxlaw-2809 410 9 the the DET taxlaw-2809 410 10 taxpayer taxpayer NOUN taxlaw-2809 410 11 by by ADP taxlaw-2809 410 12 a a DET taxlaw-2809 410 13 medical medical ADJ taxlaw-2809 410 14 professional professional NOUN taxlaw-2809 410 15 as as ADP taxlaw-2809 410 16 treatment treatment NOUN taxlaw-2809 410 17 for for ADP taxlaw-2809 410 18 a a DET taxlaw-2809 410 19 specific specific ADJ taxlaw-2809 410 20 disease disease NOUN taxlaw-2809 410 21 or or CCONJ taxlaw-2809 410 22 infirmity infirmity NOUN taxlaw-2809 410 23 . . PUNCT taxlaw-2809 411 1 second second ADJ taxlaw-2809 411 2 , , PUNCT taxlaw-2809 411 3 a a DET taxlaw-2809 411 4 medical medical ADJ taxlaw-2809 411 5 procedure procedure NOUN taxlaw-2809 411 6 that that PRON taxlaw-2809 411 7 improves improve VERB taxlaw-2809 411 8 appearance appearance NOUN taxlaw-2809 411 9 should should AUX taxlaw-2809 411 10 be be AUX taxlaw-2809 411 11 generally generally ADV taxlaw-2809 411 12 accepted accept VERB taxlaw-2809 411 13 in in ADP taxlaw-2809 411 14 the the DET taxlaw-2809 411 15 medical medical ADJ taxlaw-2809 411 16 community community NOUN taxlaw-2809 411 17 as as ADP taxlaw-2809 411 18 appropriate appropriate ADJ taxlaw-2809 411 19 treatment treatment NOUN taxlaw-2809 411 20 for for ADP taxlaw-2809 411 21 the the DET taxlaw-2809 411 22 disease disease NOUN taxlaw-2809 411 23 for for ADP taxlaw-2809 411 24 which which PRON taxlaw-2809 411 25 it it PRON taxlaw-2809 411 26 is be AUX taxlaw-2809 411 27 prescribed prescribe VERB taxlaw-2809 411 28 . . PUNCT taxlaw-2809 412 1 the the DET taxlaw-2809 412 2 first first ADJ taxlaw-2809 412 3 requirement requirement NOUN taxlaw-2809 412 4 corresponds correspond VERB taxlaw-2809 412 5 to to ADP taxlaw-2809 412 6 the the DET taxlaw-2809 412 7 maxim maxim NOUN taxlaw-2809 412 8 that that SCONJ taxlaw-2809 412 9 deductible deductible ADJ taxlaw-2809 412 10 medical medical ADJ taxlaw-2809 412 11 expenses expense NOUN taxlaw-2809 412 12 are be AUX taxlaw-2809 412 13 not not PART taxlaw-2809 412 14 those those PRON taxlaw-2809 412 15 for for ADP taxlaw-2809 412 16 the the DET taxlaw-2809 412 17 general general ADJ taxlaw-2809 412 18 health health NOUN taxlaw-2809 412 19 of of ADP taxlaw-2809 412 20 the the DET taxlaw-2809 412 21 taxpayer taxpayer NOUN taxlaw-2809 412 22 or or CCONJ taxlaw-2809 412 23 those those PRON taxlaw-2809 412 24 with with ADP taxlaw-2809 412 25 remote remote ADJ taxlaw-2809 412 26 or or CCONJ taxlaw-2809 412 27 incidental incidental ADJ taxlaw-2809 412 28 medical medical ADJ taxlaw-2809 412 29 benefits benefit NOUN taxlaw-2809 412 30 , , PUNCT taxlaw-2809 412 31 but but CCONJ taxlaw-2809 412 32 instead instead ADV taxlaw-2809 412 33 are be AUX taxlaw-2809 412 34 incurred incur VERB taxlaw-2809 412 35 for for ADP taxlaw-2809 412 36 the the DET taxlaw-2809 412 37 explicit explicit ADJ taxlaw-2809 412 38 purpose purpose NOUN taxlaw-2809 412 39 of of ADP taxlaw-2809 412 40 treating treat VERB taxlaw-2809 412 41 a a DET taxlaw-2809 412 42 concrete concrete ADJ taxlaw-2809 412 43 comm’r comm’r NOUN taxlaw-2809 412 44 , , PUNCT taxlaw-2809 412 45 134 134 NUM taxlaw-2809 412 46 t.c t.c NOUN taxlaw-2809 412 47 . . PROPN taxlaw-2809 412 48 34 34 NUM taxlaw-2809 412 49 ( ( PUNCT taxlaw-2809 412 50 2010 2010 NUM taxlaw-2809 412 51 ) ) PUNCT taxlaw-2809 412 52 , , PUNCT taxlaw-2809 412 53 acq acq PROPN taxlaw-2809 412 54 . . PROPN taxlaw-2809 412 55 , , PUNCT taxlaw-2809 412 56 2011 2011 NUM taxlaw-2809 412 57 - - SYM taxlaw-2809 412 58 47 47 NUM taxlaw-2809 412 59 i.r.b i.r.b NOUN taxlaw-2809 412 60 . . NOUN taxlaw-2809 412 61 2 2 NUM taxlaw-2809 412 62 ( ( PUNCT taxlaw-2809 412 63 holding hold VERB taxlaw-2809 412 64 that that DET taxlaw-2809 412 65 breast breast NOUN taxlaw-2809 412 66 augmentation augmentation NOUN taxlaw-2809 412 67 surgery surgery NOUN taxlaw-2809 412 68 in in ADP taxlaw-2809 412 69 connection connection NOUN taxlaw-2809 412 70 with with ADP taxlaw-2809 412 71 male male NOUN taxlaw-2809 412 72 to to ADP taxlaw-2809 412 73 female female ADJ taxlaw-2809 412 74 srs srs PROPN taxlaw-2809 412 75 is be AUX taxlaw-2809 412 76 nondeductible nondeductible ADJ taxlaw-2809 412 77 because because SCONJ taxlaw-2809 412 78 it it PRON taxlaw-2809 412 79 was be AUX taxlaw-2809 412 80 for for ADP taxlaw-2809 412 81 the the DET taxlaw-2809 412 82 purpose purpose NOUN taxlaw-2809 412 83 of of ADP taxlaw-2809 412 84 improving improve VERB taxlaw-2809 412 85 appearance appearance NOUN taxlaw-2809 412 86 and and CCONJ taxlaw-2809 412 87 not not PART taxlaw-2809 412 88 to to PART taxlaw-2809 412 89 treat treat VERB taxlaw-2809 412 90 disease disease NOUN taxlaw-2809 412 91 ) ) PUNCT taxlaw-2809 412 92 . . PUNCT taxlaw-2809 413 1 128 128 NUM taxlaw-2809 413 2 al al PROPN taxlaw-2809 413 3 - - PUNCT taxlaw-2809 413 4 murshidi murshidi PROPN taxlaw-2809 413 5 v. v. ADP taxlaw-2809 413 6 comm'r comm'r PROPN taxlaw-2809 413 7 , , PUNCT taxlaw-2809 413 8 no no INTJ taxlaw-2809 413 9 . . PUNCT taxlaw-2809 413 10 4230 4230 NUM taxlaw-2809 413 11 - - SYM taxlaw-2809 413 12 008 008 NUM taxlaw-2809 413 13 , , PUNCT taxlaw-2809 413 14 2001 2001 NUM taxlaw-2809 413 15 wl wl SYM taxlaw-2809 413 16 1922698 1922698 NUM taxlaw-2809 413 17 ( ( PUNCT taxlaw-2809 413 18 t.c t.c PROPN taxlaw-2809 413 19 . . PROPN taxlaw-2809 413 20 dec dec PROPN taxlaw-2809 413 21 . . PROPN taxlaw-2809 413 22 13 13 NUM taxlaw-2809 413 23 , , PUNCT taxlaw-2809 413 24 2001 2001 NUM taxlaw-2809 413 25 ) ) PUNCT taxlaw-2809 413 26 . . PUNCT taxlaw-2809 414 1 129 129 NUM taxlaw-2809 415 1 i i PRON taxlaw-2809 415 2 d. d. PROPN taxlaw-2809 415 3 at at ADP taxlaw-2809 415 4 3 3 NUM taxlaw-2809 415 5 . . SYM taxlaw-2809 415 6 130 130 NUM taxlaw-2809 415 7 see see NOUN taxlaw-2809 415 8 i.r.c i.r.c NOUN taxlaw-2809 415 9 . . PUNCT taxlaw-2809 416 1 § § PROPN taxlaw-2809 416 2 213(d)(9)(a 213(d)(9)(a NUM taxlaw-2809 416 3 ) ) PUNCT taxlaw-2809 416 4 ( ( PUNCT taxlaw-2809 416 5 2006 2006 NUM taxlaw-2809 416 6 ) ) PUNCT taxlaw-2809 416 7 . . PUNCT taxlaw-2809 417 1 131 131 NUM taxlaw-2809 417 2 rev rev X taxlaw-2809 417 3 . . PROPN taxlaw-2809 417 4 rul rul PROPN taxlaw-2809 417 5 . . PUNCT taxlaw-2809 417 6 2003 2003 NUM taxlaw-2809 417 7 - - SYM taxlaw-2809 417 8 57 57 NUM taxlaw-2809 417 9 , , PUNCT taxlaw-2809 417 10 2003 2003 NUM taxlaw-2809 417 11 - - SYM taxlaw-2809 417 12 22 22 NUM taxlaw-2809 417 13 i.r.b i.r.b NOUN taxlaw-2809 417 14 . . PUNCT taxlaw-2809 417 15 959 959 NUM taxlaw-2809 417 16 . . X taxlaw-2809 418 1 132 132 NUM taxlaw-2809 419 1 i i PRON taxlaw-2809 419 2 d. d. PROPN taxlaw-2809 419 3 see see VERB taxlaw-2809 419 4 also also ADV taxlaw-2809 419 5 i.r.s i.r.s NOUN taxlaw-2809 419 6 . . PUNCT taxlaw-2809 420 1 priv priv PROPN taxlaw-2809 420 2 . . PUNCT taxlaw-2809 421 1 ltr ltr PROPN taxlaw-2809 421 2 . . PUNCT taxlaw-2809 421 3 rul rul PROPN taxlaw-2809 421 4 . . PUNCT taxlaw-2809 422 1 200344010 200344010 NUM taxlaw-2809 422 2 ( ( PUNCT taxlaw-2809 422 3 oct oct PROPN taxlaw-2809 422 4 . . PROPN taxlaw-2809 422 5 31 31 NUM taxlaw-2809 422 6 , , PUNCT taxlaw-2809 422 7 2003 2003 NUM taxlaw-2809 422 8 ) ) PUNCT taxlaw-2809 422 9 ( ( PUNCT taxlaw-2809 422 10 “ " PUNCT taxlaw-2809 422 11 [ [ X taxlaw-2809 422 12 t]reatment t]reatment X taxlaw-2809 422 13 j j PROPN taxlaw-2809 422 14 is be AUX taxlaw-2809 422 15 cosmetic cosmetic ADJ taxlaw-2809 422 16 surgery surgery NOUN taxlaw-2809 422 17 pursuant pursuant ADJ taxlaw-2809 422 18 to to ADP taxlaw-2809 422 19 § § PROPN taxlaw-2809 422 20 213(d)(9)(b 213(d)(9)(b PROPN taxlaw-2809 422 21 ) ) PUNCT taxlaw-2809 422 22 because because SCONJ taxlaw-2809 422 23 it it PRON taxlaw-2809 422 24 will will AUX taxlaw-2809 422 25 improve improve VERB taxlaw-2809 422 26 taxpayer taxpayer NOUN taxlaw-2809 422 27 ’s ’s PART taxlaw-2809 422 28 appearance appearance NOUN taxlaw-2809 422 29 without without ADP taxlaw-2809 422 30 also also ADV taxlaw-2809 422 31 meaningfully meaningfully ADV taxlaw-2809 422 32 promoting promote VERB taxlaw-2809 422 33 the the DET taxlaw-2809 422 34 proper proper ADJ taxlaw-2809 422 35 function function NOUN taxlaw-2809 422 36 of of ADP taxlaw-2809 422 37 the the DET taxlaw-2809 422 38 body body NOUN taxlaw-2809 422 39 or or CCONJ taxlaw-2809 422 40 preventing prevent VERB taxlaw-2809 422 41 or or CCONJ taxlaw-2809 422 42 treating treat VERB taxlaw-2809 422 43 illness illness NOUN taxlaw-2809 422 44 or or CCONJ taxlaw-2809 422 45 disease disease NOUN taxlaw-2809 422 46 . . PUNCT taxlaw-2809 423 1 however however ADV taxlaw-2809 423 2 , , PUNCT taxlaw-2809 423 3 [ [ X taxlaw-2809 423 4 treatment treatment NOUN taxlaw-2809 423 5 j j PROPN taxlaw-2809 423 6 will will AUX taxlaw-2809 423 7 improve improve VERB taxlaw-2809 423 8 condition condition NOUN taxlaw-2809 423 9 d d NOUN taxlaw-2809 423 10 ] ] X taxlaw-2809 423 11 , , PUNCT taxlaw-2809 423 12 a a DET taxlaw-2809 423 13 deformity deformity NOUN taxlaw-2809 423 14 that that PRON taxlaw-2809 423 15 arose arise VERB taxlaw-2809 423 16 from from ADP taxlaw-2809 423 17 , , PUNCT taxlaw-2809 423 18 or or CCONJ taxlaw-2809 423 19 is be AUX taxlaw-2809 423 20 directly directly ADV taxlaw-2809 423 21 related relate VERB taxlaw-2809 423 22 to to ADP taxlaw-2809 423 23 , , PUNCT taxlaw-2809 423 24 the the DET taxlaw-2809 423 25 congenital congenital ADJ taxlaw-2809 423 26 abnormalities abnormality NOUN taxlaw-2809 423 27 . . PUNCT taxlaw-2809 423 28 . . PUNCT taxlaw-2809 424 1 . . PUNCT taxlaw-2809 425 1 suffered suffer VERB taxlaw-2809 425 2 by by ADP taxlaw-2809 425 3 taxpayer taxpayer NOUN taxlaw-2809 425 4 . . PUNCT taxlaw-2809 426 1 thus thus ADV taxlaw-2809 426 2 , , PUNCT taxlaw-2809 426 3 treatment treatment NOUN taxlaw-2809 426 4 j j PROPN taxlaw-2809 426 5 is be AUX taxlaw-2809 426 6 [ [ X taxlaw-2809 426 7 deductible deductible ADJ taxlaw-2809 426 8 ] ] X taxlaw-2809 426 9 . . PUNCT taxlaw-2809 426 10 ” " PUNCT taxlaw-2809 426 11 ) ) PUNCT taxlaw-2809 426 12 . . PUNCT taxlaw-2809 427 1 102 102 NUM taxlaw-2809 427 2 columbia columbia PROPN taxlaw-2809 427 3 journal journal PROPN taxlaw-2809 427 4 of of ADP taxlaw-2809 427 5 tax tax NOUN taxlaw-2809 427 6 law law NOUN taxlaw-2809 428 1 [ [ X taxlaw-2809 428 2 vol.3:86 vol.3:86 ADJ taxlaw-2809 428 3 medical medical ADJ taxlaw-2809 428 4 problem.133 problem.133 PROPN taxlaw-2809 428 5 this this PRON taxlaw-2809 428 6 is be AUX taxlaw-2809 428 7 the the DET taxlaw-2809 428 8 same same ADJ taxlaw-2809 428 9 test test NOUN taxlaw-2809 428 10 that that PRON taxlaw-2809 428 11 is be AUX taxlaw-2809 428 12 applied apply VERB taxlaw-2809 428 13 to to ADP taxlaw-2809 428 14 all all DET taxlaw-2809 428 15 medical medical ADJ taxlaw-2809 428 16 expenses expense NOUN taxlaw-2809 428 17 deducted deduct VERB taxlaw-2809 428 18 under under ADP taxlaw-2809 428 19 § § PROPN taxlaw-2809 428 20 213.134 213.134 NUM taxlaw-2809 428 21 the the DET taxlaw-2809 428 22 difficulty difficulty NOUN taxlaw-2809 428 23 with with ADP taxlaw-2809 428 24 procedures procedure NOUN taxlaw-2809 428 25 that that PRON taxlaw-2809 428 26 improve improve VERB taxlaw-2809 428 27 appearance appearance NOUN taxlaw-2809 428 28 is be AUX taxlaw-2809 428 29 that that SCONJ taxlaw-2809 428 30 non non ADJ taxlaw-2809 428 31 - - ADJ taxlaw-2809 428 32 medical medical ADJ taxlaw-2809 428 33 benefits benefit NOUN taxlaw-2809 428 34 from from ADP taxlaw-2809 428 35 the the DET taxlaw-2809 428 36 procedures procedure NOUN taxlaw-2809 428 37 may may AUX taxlaw-2809 428 38 be be AUX taxlaw-2809 428 39 prevalent prevalent ADJ taxlaw-2809 428 40 as as ADV taxlaw-2809 428 41 well well ADV taxlaw-2809 428 42 . . PUNCT taxlaw-2809 429 1 thus thus ADV taxlaw-2809 429 2 , , PUNCT taxlaw-2809 429 3 it it PRON taxlaw-2809 429 4 is be AUX taxlaw-2809 429 5 especially especially ADV taxlaw-2809 429 6 important important ADJ taxlaw-2809 429 7 in in ADP taxlaw-2809 429 8 this this DET taxlaw-2809 429 9 area area NOUN taxlaw-2809 429 10 to to PART taxlaw-2809 429 11 carefully carefully ADV taxlaw-2809 429 12 distinguish distinguish VERB taxlaw-2809 429 13 between between ADP taxlaw-2809 429 14 disease disease NOUN taxlaw-2809 429 15 - - PUNCT taxlaw-2809 429 16 treating treat VERB taxlaw-2809 429 17 medical medical ADJ taxlaw-2809 429 18 expenditures expenditure NOUN taxlaw-2809 429 19 and and CCONJ taxlaw-2809 429 20 quasi quasi ADJ taxlaw-2809 429 21 - - ADJ taxlaw-2809 429 22 medical medical ADJ taxlaw-2809 429 23 expenses expense NOUN taxlaw-2809 429 24 that that PRON taxlaw-2809 429 25 do do AUX taxlaw-2809 429 26 not not PART taxlaw-2809 429 27 trigger trigger VERB taxlaw-2809 429 28 congress congress PROPN taxlaw-2809 429 29 ’s ’s PART taxlaw-2809 429 30 policy policy NOUN taxlaw-2809 429 31 for for ADP taxlaw-2809 429 32 mitigating mitigate VERB taxlaw-2809 429 33 the the DET taxlaw-2809 429 34 financial financial ADJ taxlaw-2809 429 35 burden burden NOUN taxlaw-2809 429 36 of of ADP taxlaw-2809 429 37 serious serious ADJ taxlaw-2809 429 38 health health NOUN taxlaw-2809 429 39 problems problem NOUN taxlaw-2809 429 40 . . PUNCT taxlaw-2809 430 1 examining examine VERB taxlaw-2809 430 2 case case NOUN taxlaw-2809 430 3 law law NOUN taxlaw-2809 430 4 on on ADP taxlaw-2809 430 5 the the DET taxlaw-2809 430 6 traditional traditional ADJ taxlaw-2809 430 7 scope scope NOUN taxlaw-2809 430 8 of of ADP taxlaw-2809 430 9 the the DET taxlaw-2809 430 10 medical medical ADJ taxlaw-2809 430 11 expense expense NOUN taxlaw-2809 430 12 deduction deduction NOUN taxlaw-2809 430 13 sheds shed VERB taxlaw-2809 430 14 some some DET taxlaw-2809 430 15 light light NOUN taxlaw-2809 430 16 on on ADP taxlaw-2809 430 17 this this DET taxlaw-2809 430 18 issue issue NOUN taxlaw-2809 430 19 . . PUNCT taxlaw-2809 431 1 taxpayers taxpayer NOUN taxlaw-2809 431 2 have have AUX taxlaw-2809 431 3 long long ADV taxlaw-2809 431 4 been be AUX taxlaw-2809 431 5 forbidden forbid VERB taxlaw-2809 431 6 from from ADP taxlaw-2809 431 7 deducting deduct VERB taxlaw-2809 431 8 expenses expense NOUN taxlaw-2809 431 9 that that PRON taxlaw-2809 431 10 do do AUX taxlaw-2809 431 11 not not PART taxlaw-2809 431 12 appear appear VERB taxlaw-2809 431 13 to to PART taxlaw-2809 431 14 be be AUX taxlaw-2809 431 15 legitimately legitimately ADV taxlaw-2809 431 16 medical medical ADJ taxlaw-2809 431 17 , , PUNCT taxlaw-2809 431 18 even even ADV taxlaw-2809 431 19 when when SCONJ taxlaw-2809 431 20 those those DET taxlaw-2809 431 21 expenses expense NOUN taxlaw-2809 431 22 are be AUX taxlaw-2809 431 23 incurred incur VERB taxlaw-2809 431 24 due due ADP taxlaw-2809 431 25 to to ADP taxlaw-2809 431 26 the the DET taxlaw-2809 431 27 urging urging NOUN taxlaw-2809 431 28 of of ADP taxlaw-2809 431 29 medical medical ADJ taxlaw-2809 431 30 professionals professional NOUN taxlaw-2809 431 31 . . PUNCT taxlaw-2809 432 1 for for ADP taxlaw-2809 432 2 example example NOUN taxlaw-2809 432 3 , , PUNCT taxlaw-2809 432 4 taxpayers taxpayer NOUN taxlaw-2809 432 5 have have AUX taxlaw-2809 432 6 been be AUX taxlaw-2809 432 7 unsuccessful unsuccessful ADJ taxlaw-2809 432 8 in in ADP taxlaw-2809 432 9 attempts attempt NOUN taxlaw-2809 432 10 to to PART taxlaw-2809 432 11 deduct deduct VERB taxlaw-2809 432 12 divorce divorce NOUN taxlaw-2809 432 13 expenses expense NOUN taxlaw-2809 432 14 incurred incur VERB taxlaw-2809 432 15 to to PART taxlaw-2809 432 16 treat treat VERB taxlaw-2809 432 17 severe severe ADJ taxlaw-2809 432 18 depression,135 depression,135 NOUN taxlaw-2809 432 19 shopping shopping NOUN taxlaw-2809 432 20 trips trip NOUN taxlaw-2809 432 21 as as ADP taxlaw-2809 432 22 therapy therapy NOUN taxlaw-2809 432 23 for for ADP taxlaw-2809 432 24 neurosis,136 neurosis,136 ADJ taxlaw-2809 432 25 and and CCONJ taxlaw-2809 432 26 dancing dance VERB taxlaw-2809 432 27 lessons lesson NOUN taxlaw-2809 432 28 to to PART taxlaw-2809 432 29 treat treat VERB taxlaw-2809 432 30 arthritis137 arthritis137 PROPN taxlaw-2809 432 31 – – PUNCT taxlaw-2809 432 32 despite despite SCONJ taxlaw-2809 432 33 the the DET taxlaw-2809 432 34 fact fact NOUN taxlaw-2809 432 35 that that SCONJ taxlaw-2809 432 36 the the DET taxlaw-2809 432 37 aforementioned aforementioned ADJ taxlaw-2809 432 38 treatments treatment NOUN taxlaw-2809 432 39 were be AUX taxlaw-2809 432 40 recommended recommend VERB taxlaw-2809 432 41 by by ADP taxlaw-2809 432 42 doctors doctor NOUN taxlaw-2809 432 43 for for ADP taxlaw-2809 432 44 specific specific ADJ taxlaw-2809 432 45 medical medical ADJ taxlaw-2809 432 46 problems problem NOUN taxlaw-2809 432 47 . . PUNCT taxlaw-2809 433 1 the the DET taxlaw-2809 433 2 unifying unifying ADJ taxlaw-2809 433 3 reason reason NOUN taxlaw-2809 433 4 for for ADP taxlaw-2809 433 5 the the DET taxlaw-2809 433 6 denial denial NOUN taxlaw-2809 433 7 of of ADP taxlaw-2809 433 8 deductions deduction NOUN taxlaw-2809 433 9 for for ADP taxlaw-2809 433 10 these these DET taxlaw-2809 433 11 expenses expense NOUN taxlaw-2809 433 12 is be AUX taxlaw-2809 433 13 that that SCONJ taxlaw-2809 433 14 the the DET taxlaw-2809 433 15 “ " PUNCT taxlaw-2809 433 16 treatments treatment NOUN taxlaw-2809 433 17 ” " PUNCT taxlaw-2809 433 18 were be AUX taxlaw-2809 433 19 not not PART taxlaw-2809 433 20 accepted accept VERB taxlaw-2809 433 21 in in ADP taxlaw-2809 433 22 the the DET taxlaw-2809 433 23 medical medical ADJ taxlaw-2809 433 24 community community NOUN taxlaw-2809 433 25 as as ADP taxlaw-2809 433 26 legitimate legitimate ADJ taxlaw-2809 433 27 treatments treatment NOUN taxlaw-2809 433 28 for for ADP taxlaw-2809 433 29 the the DET taxlaw-2809 433 30 diseases disease NOUN taxlaw-2809 433 31 they they PRON taxlaw-2809 433 32 purported purport VERB taxlaw-2809 433 33 to to PART taxlaw-2809 433 34 address address VERB taxlaw-2809 433 35 . . PUNCT taxlaw-2809 434 1 medical medical ADJ taxlaw-2809 434 2 procedures procedure NOUN taxlaw-2809 434 3 that that PRON taxlaw-2809 434 4 improve improve VERB taxlaw-2809 434 5 appearance appearance NOUN taxlaw-2809 434 6 are be AUX taxlaw-2809 434 7 likely likely ADJ taxlaw-2809 434 8 to to PART taxlaw-2809 434 9 be be AUX taxlaw-2809 434 10 subject subject ADJ taxlaw-2809 434 11 to to ADP taxlaw-2809 434 12 exactly exactly ADV taxlaw-2809 434 13 this this DET taxlaw-2809 434 14 problem problem NOUN taxlaw-2809 434 15 . . PUNCT taxlaw-2809 435 1 therefore therefore ADV taxlaw-2809 435 2 , , PUNCT taxlaw-2809 435 3 it it PRON taxlaw-2809 435 4 is be AUX taxlaw-2809 435 5 appropriate appropriate ADJ taxlaw-2809 435 6 to to PART taxlaw-2809 435 7 demand demand VERB taxlaw-2809 435 8 that that SCONJ taxlaw-2809 435 9 medical medical ADJ taxlaw-2809 435 10 procedures procedure NOUN taxlaw-2809 435 11 that that PRON taxlaw-2809 435 12 improve improve VERB taxlaw-2809 435 13 appearance appearance NOUN taxlaw-2809 435 14 be be AUX taxlaw-2809 435 15 generally generally ADV taxlaw-2809 435 16 accepted accept VERB taxlaw-2809 435 17 as as ADP taxlaw-2809 435 18 medical medical ADJ taxlaw-2809 435 19 treatment treatment NOUN taxlaw-2809 435 20 for for ADP taxlaw-2809 435 21 the the DET taxlaw-2809 435 22 illnesses illness NOUN taxlaw-2809 435 23 for for ADP taxlaw-2809 435 24 which which PRON taxlaw-2809 435 25 they they PRON taxlaw-2809 435 26 are be AUX taxlaw-2809 435 27 prescribed prescribe VERB taxlaw-2809 435 28 . . PUNCT taxlaw-2809 436 1 this this PRON taxlaw-2809 436 2 does do AUX taxlaw-2809 436 3 not not PART taxlaw-2809 436 4 mean mean VERB taxlaw-2809 436 5 that that SCONJ taxlaw-2809 436 6 there there PRON taxlaw-2809 436 7 needs need VERB taxlaw-2809 436 8 to to PART taxlaw-2809 436 9 be be AUX taxlaw-2809 436 10 consensus consensus NOUN taxlaw-2809 436 11 in in ADP taxlaw-2809 436 12 the the DET taxlaw-2809 436 13 medical medical ADJ taxlaw-2809 436 14 community community NOUN taxlaw-2809 436 15 about about ADP taxlaw-2809 436 16 what what PRON taxlaw-2809 436 17 is be AUX taxlaw-2809 436 18 an an DET taxlaw-2809 436 19 appropriate appropriate ADJ taxlaw-2809 436 20 course course NOUN taxlaw-2809 436 21 of of ADP taxlaw-2809 436 22 treatment treatment NOUN taxlaw-2809 436 23 in in ADP taxlaw-2809 436 24 any any DET taxlaw-2809 436 25 given give VERB taxlaw-2809 436 26 case case NOUN taxlaw-2809 436 27 . . PUNCT taxlaw-2809 437 1 to to ADP taxlaw-2809 437 2 the the DET taxlaw-2809 437 3 contrary contrary ADJ taxlaw-2809 437 4 , , PUNCT taxlaw-2809 437 5 scientific scientific ADJ taxlaw-2809 437 6 and and CCONJ taxlaw-2809 437 7 medical medical ADJ taxlaw-2809 437 8 experts expert NOUN taxlaw-2809 437 9 often often ADV taxlaw-2809 437 10 dispute dispute VERB taxlaw-2809 437 11 such such ADJ taxlaw-2809 437 12 questions question NOUN taxlaw-2809 437 13 . . PUNCT taxlaw-2809 438 1 nonetheless nonetheless ADV taxlaw-2809 438 2 , , PUNCT taxlaw-2809 438 3 disagreement disagreement ADJ taxlaw-2809 438 4 about about ADP taxlaw-2809 438 5 suitable suitable ADJ taxlaw-2809 438 6 medical medical ADJ taxlaw-2809 438 7 therapies therapy NOUN taxlaw-2809 438 8 can can AUX taxlaw-2809 438 9 exist exist VERB taxlaw-2809 438 10 without without ADP taxlaw-2809 438 11 this this DET taxlaw-2809 438 12 fact fact NOUN taxlaw-2809 438 13 undermining undermine VERB taxlaw-2809 438 14 the the DET taxlaw-2809 438 15 judgment judgment NOUN taxlaw-2809 438 16 of of ADP taxlaw-2809 438 17 medical medical ADJ taxlaw-2809 438 18 experts.138 experts.138 PROPN taxlaw-2809 438 19 if if SCONJ taxlaw-2809 438 20 a a DET taxlaw-2809 438 21 treatment treatment NOUN taxlaw-2809 438 22 is be AUX taxlaw-2809 438 23 recognized recognize VERB taxlaw-2809 438 24 by by ADP taxlaw-2809 438 25 a a DET taxlaw-2809 438 26 significant significant ADJ taxlaw-2809 438 27 portion portion NOUN taxlaw-2809 438 28 of of ADP taxlaw-2809 438 29 the the DET taxlaw-2809 438 30 medical medical ADJ taxlaw-2809 438 31 community community NOUN taxlaw-2809 438 32 , , PUNCT taxlaw-2809 438 33 a a DET taxlaw-2809 438 34 court court NOUN taxlaw-2809 438 35 or or CCONJ taxlaw-2809 438 36 the the DET taxlaw-2809 438 37 i.r.s i.r.s NOUN taxlaw-2809 438 38 . . PUNCT taxlaw-2809 439 1 should should AUX taxlaw-2809 439 2 defer defer VERB taxlaw-2809 439 3 to to ADP taxlaw-2809 439 4 these these DET taxlaw-2809 439 5 medical medical ADJ taxlaw-2809 439 6 experts expert NOUN taxlaw-2809 439 7 in in ADP taxlaw-2809 439 8 determining determine VERB taxlaw-2809 439 9 whether whether SCONJ taxlaw-2809 439 10 the the DET taxlaw-2809 439 11 treatment treatment NOUN taxlaw-2809 439 12 truly truly ADV taxlaw-2809 439 13 treats treat VERB taxlaw-2809 439 14 disease disease NOUN taxlaw-2809 439 15 . . PUNCT taxlaw-2809 440 1 given give VERB taxlaw-2809 440 2 how how SCONJ taxlaw-2809 440 3 broadly broadly ADV taxlaw-2809 440 4 the the DET taxlaw-2809 440 5 medical medical ADJ taxlaw-2809 440 6 expense expense NOUN taxlaw-2809 440 7 deduction deduction NOUN taxlaw-2809 440 8 has have AUX taxlaw-2809 440 9 been be AUX taxlaw-2809 440 10 interpreted interpret VERB taxlaw-2809 440 11 in in ADP taxlaw-2809 440 12 the the DET taxlaw-2809 440 13 past,139 past,139 PROPN taxlaw-2809 440 14 this this PRON taxlaw-2809 440 15 can can AUX taxlaw-2809 440 16 be be AUX taxlaw-2809 440 17 a a DET taxlaw-2809 440 18 relatively relatively ADV taxlaw-2809 440 19 low low ADJ taxlaw-2809 440 20 bar bar NOUN taxlaw-2809 440 21 . . PUNCT taxlaw-2809 441 1 those those DET taxlaw-2809 441 2 treatments treatment NOUN taxlaw-2809 441 3 that that PRON taxlaw-2809 441 4 are be AUX taxlaw-2809 441 5 endorsed endorse VERB taxlaw-2809 441 6 by by ADP taxlaw-2809 441 7 a a DET taxlaw-2809 441 8 noteworthy noteworthy ADJ taxlaw-2809 441 9 number number NOUN taxlaw-2809 441 10 of of ADP taxlaw-2809 441 11 medical medical ADJ taxlaw-2809 441 12 professionals professional NOUN taxlaw-2809 441 13 as as ADP taxlaw-2809 441 14 treatment treatment NOUN taxlaw-2809 441 15 for for ADP taxlaw-2809 441 16 a a DET taxlaw-2809 441 17 specific specific ADJ taxlaw-2809 441 18 disease disease NOUN taxlaw-2809 441 19 may may AUX taxlaw-2809 441 20 also also ADV taxlaw-2809 441 21 improve improve VERB taxlaw-2809 441 22 appearance appearance NOUN taxlaw-2809 441 23 without without ADP taxlaw-2809 441 24 a a DET taxlaw-2809 441 25 serious serious ADJ taxlaw-2809 441 26 danger danger NOUN taxlaw-2809 441 27 of of ADP taxlaw-2809 441 28 being be AUX taxlaw-2809 441 29 undertaken undertake VERB taxlaw-2809 441 30 for for ADP taxlaw-2809 441 31 their their PRON taxlaw-2809 441 32 nonmedical nonmedical ADJ taxlaw-2809 441 33 benefits benefit NOUN taxlaw-2809 441 34 , , PUNCT taxlaw-2809 441 35 and and CCONJ taxlaw-2809 441 36 thus thus ADV taxlaw-2809 441 37 should should AUX taxlaw-2809 441 38 escape escape VERB taxlaw-2809 441 39 being be AUX taxlaw-2809 441 40 classified classify VERB taxlaw-2809 441 41 as as ADP taxlaw-2809 441 42 cosmetic cosmetic ADJ taxlaw-2809 441 43 surgery surgery NOUN taxlaw-2809 441 44 under under ADP taxlaw-2809 441 45 § § PROPN taxlaw-2809 441 46 213(d)(9 213(d)(9 PROPN taxlaw-2809 441 47 ) ) PUNCT taxlaw-2809 441 48 when when SCONJ taxlaw-2809 441 49 they they PRON taxlaw-2809 441 50 are be AUX taxlaw-2809 441 51 recommended recommend VERB taxlaw-2809 441 52 by by ADP taxlaw-2809 441 53 doctors doctor NOUN taxlaw-2809 441 54 . . PUNCT taxlaw-2809 442 1 133 133 NUM taxlaw-2809 442 2 see see VERB taxlaw-2809 442 3 supra supra PROPN taxlaw-2809 442 4 notes note VERB taxlaw-2809 442 5 93 93 NUM taxlaw-2809 442 6 - - SYM taxlaw-2809 442 7 96 96 NUM taxlaw-2809 442 8 and and CCONJ taxlaw-2809 442 9 accompanying accompany VERB taxlaw-2809 442 10 text text NOUN taxlaw-2809 442 11 . . PUNCT taxlaw-2809 443 1 134 134 NUM taxlaw-2809 443 2 see see VERB taxlaw-2809 443 3 i i PROPN taxlaw-2809 443 4 d. d. PROPN taxlaw-2809 443 5 135 135 NUM taxlaw-2809 444 1 jacobs jacobs PROPN taxlaw-2809 444 2 v. v. CCONJ taxlaw-2809 444 3 comm’r comm’r PROPN taxlaw-2809 444 4 , , PUNCT taxlaw-2809 444 5 62 62 NUM taxlaw-2809 444 6 t.c t.c PROPN taxlaw-2809 444 7 . . PROPN taxlaw-2809 444 8 813 813 NUM taxlaw-2809 444 9 ( ( PUNCT taxlaw-2809 444 10 1974 1974 NUM taxlaw-2809 444 11 ) ) PUNCT taxlaw-2809 444 12 . . PUNCT taxlaw-2809 445 1 136 136 NUM taxlaw-2809 445 2 rabb rabb PROPN taxlaw-2809 445 3 v. v. CCONJ taxlaw-2809 445 4 comm’r comm’r NOUN taxlaw-2809 445 5 , , PUNCT taxlaw-2809 445 6 31 31 NUM taxlaw-2809 445 7 t.c.m t.c.m NOUN taxlaw-2809 445 8 . . PUNCT taxlaw-2809 446 1 ( ( PUNCT taxlaw-2809 446 2 cch cch NOUN taxlaw-2809 446 3 ) ) PUNCT taxlaw-2809 446 4 476 476 NUM taxlaw-2809 446 5 ( ( PUNCT taxlaw-2809 446 6 1972 1972 NUM taxlaw-2809 446 7 ) ) PUNCT taxlaw-2809 446 8 . . PUNCT taxlaw-2809 447 1 137 137 NUM taxlaw-2809 447 2 france france PROPN taxlaw-2809 447 3 v. v. ADP taxlaw-2809 447 4 comm’r comm’r NOUN taxlaw-2809 447 5 , , PUNCT taxlaw-2809 447 6 40 40 NUM taxlaw-2809 447 7 t.c.m t.c.m NOUN taxlaw-2809 447 8 . . PUNCT taxlaw-2809 448 1 ( ( PUNCT taxlaw-2809 448 2 cch cch NOUN taxlaw-2809 448 3 ) ) PUNCT taxlaw-2809 448 4 508 508 NUM taxlaw-2809 448 5 ( ( PUNCT taxlaw-2809 448 6 1980 1980 NUM taxlaw-2809 448 7 ) ) PUNCT taxlaw-2809 448 8 , , PUNCT taxlaw-2809 448 9 aff’d aff’d VERB taxlaw-2809 448 10 per per ADP taxlaw-2809 448 11 curiam curiam NOUN taxlaw-2809 448 12 , , PUNCT taxlaw-2809 448 13 690 690 NUM taxlaw-2809 448 14 f.2d f.2d X taxlaw-2809 448 15 68 68 NUM taxlaw-2809 448 16 ( ( PUNCT taxlaw-2809 448 17 6th 6th ADJ taxlaw-2809 448 18 cir cir NOUN taxlaw-2809 448 19 . . PROPN taxlaw-2809 448 20 1982 1982 NUM taxlaw-2809 448 21 ) ) PUNCT taxlaw-2809 448 22 . . PUNCT taxlaw-2809 449 1 138 138 NUM taxlaw-2809 449 2 cf cf NOUN taxlaw-2809 449 3 . . PUNCT taxlaw-2809 449 4 margaret margaret PROPN taxlaw-2809 449 5 a. a. PROPN taxlaw-2809 449 6 berger berger PROPN taxlaw-2809 449 7 & & CCONJ taxlaw-2809 449 8 lawrence lawrence PROPN taxlaw-2809 449 9 m. m. PROPN taxlaw-2809 449 10 solan solan PROPN taxlaw-2809 449 11 , , PUNCT taxlaw-2809 449 12 the the DET taxlaw-2809 449 13 uneasy uneasy ADJ taxlaw-2809 449 14 relationship relationship NOUN taxlaw-2809 449 15 between between ADP taxlaw-2809 449 16 science science NOUN taxlaw-2809 449 17 and and CCONJ taxlaw-2809 449 18 law law NOUN taxlaw-2809 449 19 : : PUNCT taxlaw-2809 449 20 an an DET taxlaw-2809 449 21 essay essay NOUN taxlaw-2809 449 22 and and CCONJ taxlaw-2809 449 23 introduction introduction NOUN taxlaw-2809 449 24 , , PUNCT taxlaw-2809 449 25 73 73 NUM taxlaw-2809 449 26 brook brook NOUN taxlaw-2809 449 27 . . PUNCT taxlaw-2809 450 1 l. l. PROPN taxlaw-2809 450 2 rev rev PROPN taxlaw-2809 450 3 . . PROPN taxlaw-2809 450 4 847 847 NUM taxlaw-2809 450 5 , , PUNCT taxlaw-2809 450 6 850 850 NUM taxlaw-2809 450 7 - - SYM taxlaw-2809 450 8 51 51 NUM taxlaw-2809 450 9 ( ( PUNCT taxlaw-2809 450 10 2008 2008 NUM taxlaw-2809 450 11 ) ) PUNCT taxlaw-2809 450 12 ( ( PUNCT taxlaw-2809 450 13 “ " PUNCT taxlaw-2809 450 14 [ [ X taxlaw-2809 450 15 s]cientists s]cientist NOUN taxlaw-2809 450 16 are be AUX taxlaw-2809 450 17 not not PART taxlaw-2809 450 18 as as ADV taxlaw-2809 450 19 certain certain ADJ taxlaw-2809 450 20 as as SCONJ taxlaw-2809 450 21 the the DET taxlaw-2809 450 22 lawyers lawyer NOUN taxlaw-2809 450 23 would would AUX taxlaw-2809 450 24 like like VERB taxlaw-2809 450 25 them they PRON taxlaw-2809 450 26 to to PART taxlaw-2809 450 27 be be AUX taxlaw-2809 450 28 . . PUNCT taxlaw-2809 451 1 although although SCONJ taxlaw-2809 451 2 there there PRON taxlaw-2809 451 3 are be VERB taxlaw-2809 451 4 many many ADJ taxlaw-2809 451 5 scientific scientific ADJ taxlaw-2809 451 6 truths truth NOUN taxlaw-2809 451 7 accepted accept VERB taxlaw-2809 451 8 in in ADP taxlaw-2809 451 9 both both CCONJ taxlaw-2809 451 10 the the DET taxlaw-2809 451 11 scientific scientific ADJ taxlaw-2809 451 12 and and CCONJ taxlaw-2809 451 13 lay lie VERB taxlaw-2809 451 14 communities community NOUN taxlaw-2809 451 15 , , PUNCT taxlaw-2809 451 16 much much ADJ taxlaw-2809 451 17 of of ADP taxlaw-2809 451 18 contemporary contemporary ADJ taxlaw-2809 451 19 science science NOUN taxlaw-2809 451 20 involves involve VERB taxlaw-2809 451 21 researchers researcher NOUN taxlaw-2809 451 22 hypothesizing hypothesize VERB taxlaw-2809 451 23 about about ADP taxlaw-2809 451 24 natural natural ADJ taxlaw-2809 451 25 phenomena phenomenon NOUN taxlaw-2809 451 26 and and CCONJ taxlaw-2809 451 27 offering offer VERB taxlaw-2809 451 28 tentative tentative ADJ taxlaw-2809 451 29 explanations explanation NOUN taxlaw-2809 451 30 that that PRON taxlaw-2809 451 31 become become VERB taxlaw-2809 451 32 the the DET taxlaw-2809 451 33 subject subject NOUN taxlaw-2809 451 34 of of ADP taxlaw-2809 451 35 further further ADJ taxlaw-2809 451 36 research research NOUN taxlaw-2809 451 37 , , PUNCT taxlaw-2809 451 38 which which PRON taxlaw-2809 451 39 results result VERB taxlaw-2809 451 40 in in ADP taxlaw-2809 451 41 both both PRON taxlaw-2809 451 42 refinements refinement NOUN taxlaw-2809 451 43 and and CCONJ taxlaw-2809 451 44 broad broad ADJ taxlaw-2809 451 45 challenges challenge NOUN taxlaw-2809 451 46 . . PUNCT taxlaw-2809 452 1 moreover moreover ADV taxlaw-2809 452 2 , , PUNCT taxlaw-2809 452 3 there there PRON taxlaw-2809 452 4 is be VERB taxlaw-2809 452 5 often often ADV taxlaw-2809 452 6 legitimate legitimate ADJ taxlaw-2809 452 7 disagreement disagreement NOUN taxlaw-2809 452 8 among among ADP taxlaw-2809 452 9 scientists scientist NOUN taxlaw-2809 452 10 about about ADP taxlaw-2809 452 11 the the DET taxlaw-2809 452 12 mechanisms mechanism NOUN taxlaw-2809 452 13 that that PRON taxlaw-2809 452 14 cause cause VERB taxlaw-2809 452 15 disease disease NOUN taxlaw-2809 452 16 . . PUNCT taxlaw-2809 452 17 ” " PUNCT taxlaw-2809 452 18 ) ) PUNCT taxlaw-2809 452 19 ; ; PUNCT taxlaw-2809 452 20 samuel samuel PROPN taxlaw-2809 452 21 r. r. PROPN taxlaw-2809 452 22 gross gross PROPN taxlaw-2809 452 23 & & CCONJ taxlaw-2809 452 24 jennifer jennifer PROPN taxlaw-2809 452 25 l. l. PROPN taxlaw-2809 452 26 mnookin mnookin PROPN taxlaw-2809 452 27 , , PUNCT taxlaw-2809 452 28 expert expert ADJ taxlaw-2809 452 29 information information NOUN taxlaw-2809 452 30 and and CCONJ taxlaw-2809 452 31 expert expert ADJ taxlaw-2809 452 32 evidence evidence NOUN taxlaw-2809 452 33 : : PUNCT taxlaw-2809 452 34 a a DET taxlaw-2809 452 35 preliminary preliminary ADJ taxlaw-2809 452 36 taxonomy taxonomy NOUN taxlaw-2809 452 37 , , PUNCT taxlaw-2809 452 38 34 34 NUM taxlaw-2809 452 39 seton seton PROPN taxlaw-2809 452 40 hall hall PROPN taxlaw-2809 452 41 l. l. PROPN taxlaw-2809 452 42 rev rev PROPN taxlaw-2809 452 43 . . PROPN taxlaw-2809 452 44 141 141 NUM taxlaw-2809 452 45 , , PUNCT taxlaw-2809 452 46 166 166 NUM taxlaw-2809 452 47 - - SYM taxlaw-2809 452 48 67 67 NUM taxlaw-2809 452 49 ( ( PUNCT taxlaw-2809 452 50 2003 2003 NUM taxlaw-2809 452 51 ) ) PUNCT taxlaw-2809 452 52 ( ( PUNCT taxlaw-2809 452 53 “ " PUNCT taxlaw-2809 452 54 knowledgeable knowledgeable ADJ taxlaw-2809 452 55 people people NOUN taxlaw-2809 452 56 may may AUX taxlaw-2809 452 57 disagree disagree VERB taxlaw-2809 452 58 on on ADP taxlaw-2809 452 59 what what PRON taxlaw-2809 452 60 the the DET taxlaw-2809 452 61 answer answer NOUN taxlaw-2809 452 62 is be AUX taxlaw-2809 452 63 , , PUNCT taxlaw-2809 452 64 or or CCONJ taxlaw-2809 452 65 whether whether SCONJ taxlaw-2809 452 66 it it PRON taxlaw-2809 452 67 is be AUX taxlaw-2809 452 68 known know VERB taxlaw-2809 452 69 , , PUNCT taxlaw-2809 452 70 or or CCONJ taxlaw-2809 452 71 even even ADV taxlaw-2809 452 72 whether whether SCONJ taxlaw-2809 452 73 the the DET taxlaw-2809 452 74 question question NOUN taxlaw-2809 452 75 is be AUX taxlaw-2809 452 76 answerable answerable ADJ taxlaw-2809 452 77 . . PUNCT taxlaw-2809 453 1 and and CCONJ taxlaw-2809 453 2 even even ADV taxlaw-2809 453 3 if if SCONJ taxlaw-2809 453 4 there there PRON taxlaw-2809 453 5 is be VERB taxlaw-2809 453 6 a a DET taxlaw-2809 453 7 reasonably reasonably ADV taxlaw-2809 453 8 clear clear ADJ taxlaw-2809 453 9 answer answer NOUN taxlaw-2809 453 10 out out ADV taxlaw-2809 453 11 there there ADV taxlaw-2809 453 12 somewhere somewhere ADV taxlaw-2809 453 13 , , PUNCT taxlaw-2809 453 14 it it PRON taxlaw-2809 453 15 may may AUX taxlaw-2809 453 16 be be AUX taxlaw-2809 453 17 no no DET taxlaw-2809 453 18 mean mean ADJ taxlaw-2809 453 19 feat feat NOUN taxlaw-2809 453 20 to to PART taxlaw-2809 453 21 find find VERB taxlaw-2809 453 22 it it PRON taxlaw-2809 453 23 . . PUNCT taxlaw-2809 454 1 none none NOUN taxlaw-2809 454 2 of of ADP taxlaw-2809 454 3 us we PRON taxlaw-2809 454 4 can can AUX taxlaw-2809 454 5 absorb absorb VERB taxlaw-2809 454 6 even even ADV taxlaw-2809 454 7 a a DET taxlaw-2809 454 8 tiny tiny ADJ taxlaw-2809 454 9 fraction fraction NOUN taxlaw-2809 454 10 of of ADP taxlaw-2809 454 11 the the DET taxlaw-2809 454 12 general general ADJ taxlaw-2809 454 13 knowledge knowledge NOUN taxlaw-2809 454 14 that that PRON taxlaw-2809 454 15 exists exist VERB taxlaw-2809 454 16 in in ADP taxlaw-2809 454 17 our our PRON taxlaw-2809 454 18 extremely extremely ADV taxlaw-2809 454 19 complex complex ADJ taxlaw-2809 454 20 culture culture NOUN taxlaw-2809 454 21 . . PUNCT taxlaw-2809 455 1 we we PRON taxlaw-2809 455 2 have have VERB taxlaw-2809 455 3 no no DET taxlaw-2809 455 4 choice choice NOUN taxlaw-2809 455 5 but but SCONJ taxlaw-2809 455 6 to to PART taxlaw-2809 455 7 rely rely VERB taxlaw-2809 455 8 on on ADP taxlaw-2809 455 9 experts expert NOUN taxlaw-2809 455 10 . . PUNCT taxlaw-2809 455 11 . . PUNCT taxlaw-2809 455 12 . . PUNCT taxlaw-2809 455 13 . . PUNCT taxlaw-2809 455 14 ” " PUNCT taxlaw-2809 455 15 ) ) PUNCT taxlaw-2809 455 16 . . PUNCT taxlaw-2809 456 1 139 139 NUM taxlaw-2809 456 2 see see VERB taxlaw-2809 456 3 supra supra PROPN taxlaw-2809 456 4 notes note VERB taxlaw-2809 456 5 107 107 NUM taxlaw-2809 456 6 - - SYM taxlaw-2809 456 7 16 16 NUM taxlaw-2809 456 8 and and CCONJ taxlaw-2809 456 9 accompanying accompany VERB taxlaw-2809 456 10 text text NOUN taxlaw-2809 456 11 . . PUNCT taxlaw-2809 457 1 2011 2011 NUM taxlaw-2809 457 2 ] ] PUNCT taxlaw-2809 458 1 deducting deduct VERB taxlaw-2809 458 2 the the DET taxlaw-2809 458 3 cost cost NOUN taxlaw-2809 458 4 of of ADP taxlaw-2809 458 5 sex sex NOUN taxlaw-2809 458 6 reassignment reassignment NOUN taxlaw-2809 458 7 surgery surgery NOUN taxlaw-2809 458 8 103 103 NUM taxlaw-2809 458 9 the the DET taxlaw-2809 458 10 preceding precede VERB taxlaw-2809 458 11 analysis analysis NOUN taxlaw-2809 458 12 leaves leave NOUN taxlaw-2809 458 13 open open VERB taxlaw-2809 458 14 the the DET taxlaw-2809 458 15 possibility possibility NOUN taxlaw-2809 458 16 that that SCONJ taxlaw-2809 458 17 taxpayers taxpayer NOUN taxlaw-2809 458 18 may may AUX taxlaw-2809 458 19 be be AUX taxlaw-2809 458 20 able able ADJ taxlaw-2809 458 21 to to PART taxlaw-2809 458 22 deduct deduct VERB taxlaw-2809 458 23 expenses expense NOUN taxlaw-2809 458 24 incurred incur VERB taxlaw-2809 458 25 to to PART taxlaw-2809 458 26 treat treat VERB taxlaw-2809 458 27 mental mental ADJ taxlaw-2809 458 28 disease disease NOUN taxlaw-2809 458 29 or or CCONJ taxlaw-2809 458 30 illness illness NOUN taxlaw-2809 458 31 that that PRON taxlaw-2809 458 32 also also ADV taxlaw-2809 458 33 happen happen VERB taxlaw-2809 458 34 to to PART taxlaw-2809 458 35 improve improve VERB taxlaw-2809 458 36 physical physical ADJ taxlaw-2809 458 37 appearance appearance NOUN taxlaw-2809 458 38 . . PUNCT taxlaw-2809 459 1 treatment treatment NOUN taxlaw-2809 459 2 of of ADP taxlaw-2809 459 3 mental mental ADJ taxlaw-2809 459 4 illness illness NOUN taxlaw-2809 459 5 is be AUX taxlaw-2809 459 6 eligible eligible ADJ taxlaw-2809 459 7 for for ADP taxlaw-2809 459 8 § § PROPN taxlaw-2809 459 9 213 213 NUM taxlaw-2809 459 10 deductions.140 deductions.140 NUM taxlaw-2809 459 11 the the DET taxlaw-2809 459 12 1990 1990 NUM taxlaw-2809 459 13 amendment amendment NOUN taxlaw-2809 459 14 is be AUX taxlaw-2809 459 15 directed direct VERB taxlaw-2809 459 16 at at ADP taxlaw-2809 459 17 procedures procedure NOUN taxlaw-2809 459 18 that that PRON taxlaw-2809 459 19 affect affect VERB taxlaw-2809 459 20 a a DET taxlaw-2809 459 21 structure structure NOUN taxlaw-2809 459 22 or or CCONJ taxlaw-2809 459 23 function function NOUN taxlaw-2809 459 24 of of ADP taxlaw-2809 459 25 the the DET taxlaw-2809 459 26 body body NOUN taxlaw-2809 459 27 , , PUNCT taxlaw-2809 459 28 but but CCONJ taxlaw-2809 459 29 are be AUX taxlaw-2809 459 30 not not PART taxlaw-2809 459 31 excluded exclude VERB taxlaw-2809 459 32 from from ADP taxlaw-2809 459 33 the the DET taxlaw-2809 459 34 definition definition NOUN taxlaw-2809 459 35 of of ADP taxlaw-2809 459 36 cosmetic cosmetic ADJ taxlaw-2809 459 37 surgery surgery NOUN taxlaw-2809 459 38 under under ADP taxlaw-2809 459 39 § § PROPN taxlaw-2809 459 40 213(d)(9)(b 213(d)(9)(b PROPN taxlaw-2809 459 41 ) ) PUNCT taxlaw-2809 459 42 by by ADP taxlaw-2809 459 43 treating treat VERB taxlaw-2809 459 44 a a DET taxlaw-2809 459 45 disease disease NOUN taxlaw-2809 459 46 or or CCONJ taxlaw-2809 459 47 illness illness NOUN taxlaw-2809 459 48 . . PUNCT taxlaw-2809 460 1 medical medical ADJ taxlaw-2809 460 2 procedures procedure NOUN taxlaw-2809 460 3 that that PRON taxlaw-2809 460 4 affect affect VERB taxlaw-2809 460 5 a a DET taxlaw-2809 460 6 structure structure NOUN taxlaw-2809 460 7 or or CCONJ taxlaw-2809 460 8 function function NOUN taxlaw-2809 460 9 of of ADP taxlaw-2809 460 10 the the DET taxlaw-2809 460 11 body body NOUN taxlaw-2809 460 12 but but CCONJ taxlaw-2809 460 13 do do AUX taxlaw-2809 460 14 not not PART taxlaw-2809 460 15 treat treat VERB taxlaw-2809 460 16 disease disease NOUN taxlaw-2809 460 17 are be AUX taxlaw-2809 460 18 cosmetic cosmetic ADJ taxlaw-2809 460 19 surgery surgery NOUN taxlaw-2809 460 20 if if SCONJ taxlaw-2809 460 21 they they PRON taxlaw-2809 460 22 improve improve VERB taxlaw-2809 460 23 appearance.141 appearance.141 VERB taxlaw-2809 460 24 however however ADV taxlaw-2809 460 25 , , PUNCT taxlaw-2809 460 26 if if SCONJ taxlaw-2809 460 27 a a DET taxlaw-2809 460 28 procedure procedure NOUN taxlaw-2809 460 29 that that PRON taxlaw-2809 460 30 improves improve VERB taxlaw-2809 460 31 physical physical ADJ taxlaw-2809 460 32 appearance appearance NOUN taxlaw-2809 460 33 also also ADV taxlaw-2809 460 34 treats treat VERB taxlaw-2809 460 35 mental mental ADJ taxlaw-2809 460 36 illness illness NOUN taxlaw-2809 460 37 ( ( PUNCT taxlaw-2809 460 38 a a DET taxlaw-2809 460 39 disease disease NOUN taxlaw-2809 460 40 ) ) PUNCT taxlaw-2809 460 41 , , PUNCT taxlaw-2809 460 42 it it PRON taxlaw-2809 460 43 is be AUX taxlaw-2809 460 44 not not PART taxlaw-2809 460 45 cosmetic cosmetic ADJ taxlaw-2809 460 46 surgery surgery NOUN taxlaw-2809 460 47 under under ADP taxlaw-2809 460 48 § § PROPN taxlaw-2809 460 49 213(d)(9)(b 213(d)(9)(b PROPN taxlaw-2809 460 50 ) ) PUNCT taxlaw-2809 460 51 and and CCONJ taxlaw-2809 460 52 need need AUX taxlaw-2809 460 53 not not PART taxlaw-2809 460 54 fulfill fulfill VERB taxlaw-2809 460 55 the the DET taxlaw-2809 460 56 requirements requirement NOUN taxlaw-2809 460 57 of of ADP taxlaw-2809 460 58 § § PROPN taxlaw-2809 460 59 213(d)(9)(a 213(d)(9)(a NUM taxlaw-2809 460 60 ) ) PUNCT taxlaw-2809 460 61 in in ADP taxlaw-2809 460 62 order order NOUN taxlaw-2809 460 63 to to PART taxlaw-2809 460 64 be be AUX taxlaw-2809 460 65 deductible deductible ADJ taxlaw-2809 460 66 . . PUNCT taxlaw-2809 461 1 before before ADP taxlaw-2809 461 2 the the DET taxlaw-2809 461 3 enactment enactment NOUN taxlaw-2809 461 4 of of ADP taxlaw-2809 461 5 § § PROPN taxlaw-2809 461 6 213(d)(9 213(d)(9 PROPN taxlaw-2809 461 7 ) ) PUNCT taxlaw-2809 461 8 , , PUNCT taxlaw-2809 461 9 taxpayers taxpayer NOUN taxlaw-2809 461 10 had have AUX taxlaw-2809 461 11 been be AUX taxlaw-2809 461 12 allowed allow VERB taxlaw-2809 461 13 to to PART taxlaw-2809 461 14 deduct deduct VERB taxlaw-2809 461 15 treatment treatment NOUN taxlaw-2809 461 16 for for ADP taxlaw-2809 461 17 mental mental ADJ taxlaw-2809 461 18 illness illness NOUN taxlaw-2809 461 19 where where SCONJ taxlaw-2809 461 20 the the DET taxlaw-2809 461 21 treatment treatment NOUN taxlaw-2809 461 22 also also ADV taxlaw-2809 461 23 affected affect VERB taxlaw-2809 461 24 physical physical ADJ taxlaw-2809 461 25 appearance appearance NOUN taxlaw-2809 461 26 . . PUNCT taxlaw-2809 462 1 for for ADP taxlaw-2809 462 2 example example NOUN taxlaw-2809 462 3 , , PUNCT taxlaw-2809 462 4 before before SCONJ taxlaw-2809 462 5 § § PROPN taxlaw-2809 462 6 213(d)(9 213(d)(9 PROPN taxlaw-2809 462 7 ) ) PUNCT taxlaw-2809 462 8 was be AUX taxlaw-2809 462 9 enacted enact VERB taxlaw-2809 462 10 , , PUNCT taxlaw-2809 462 11 the the DET taxlaw-2809 462 12 i.r.s i.r. NOUN taxlaw-2809 462 13 . . PUNCT taxlaw-2809 463 1 approved approve VERB taxlaw-2809 463 2 a a DET taxlaw-2809 463 3 deduction deduction NOUN taxlaw-2809 463 4 for for ADP taxlaw-2809 463 5 a a DET taxlaw-2809 463 6 physician physician NOUN taxlaw-2809 463 7 - - PUNCT taxlaw-2809 463 8 recommended recommend VERB taxlaw-2809 463 9 wig wig NOUN taxlaw-2809 463 10 for for ADP taxlaw-2809 463 11 a a DET taxlaw-2809 463 12 child child NOUN taxlaw-2809 463 13 who who PRON taxlaw-2809 463 14 had have AUX taxlaw-2809 463 15 lost lose VERB taxlaw-2809 463 16 all all PRON taxlaw-2809 463 17 of of ADP taxlaw-2809 463 18 her her PRON taxlaw-2809 463 19 hair hair NOUN taxlaw-2809 463 20 as as ADP taxlaw-2809 463 21 the the DET taxlaw-2809 463 22 result result NOUN taxlaw-2809 463 23 of of ADP taxlaw-2809 463 24 disease disease NOUN taxlaw-2809 463 25 , , PUNCT taxlaw-2809 463 26 because because SCONJ taxlaw-2809 463 27 the the DET taxlaw-2809 463 28 wig wig NOUN taxlaw-2809 463 29 was be AUX taxlaw-2809 463 30 thought think VERB taxlaw-2809 463 31 essential essential ADJ taxlaw-2809 463 32 for for ADP taxlaw-2809 463 33 the the DET taxlaw-2809 463 34 girl girl NOUN taxlaw-2809 463 35 ’s ’s PART taxlaw-2809 463 36 mental mental ADJ taxlaw-2809 463 37 health.142 health.142 PROPN taxlaw-2809 463 38 section section NOUN taxlaw-2809 463 39 213(d)(9 213(d)(9 PROPN taxlaw-2809 463 40 ) ) PUNCT taxlaw-2809 463 41 highlights highlight VERB taxlaw-2809 463 42 a a DET taxlaw-2809 463 43 concern concern NOUN taxlaw-2809 463 44 about about ADP taxlaw-2809 463 45 medical medical ADJ taxlaw-2809 463 46 procedures procedure NOUN taxlaw-2809 463 47 that that PRON taxlaw-2809 463 48 improve improve VERB taxlaw-2809 463 49 appearance appearance NOUN taxlaw-2809 463 50 but but CCONJ taxlaw-2809 463 51 are be AUX taxlaw-2809 463 52 not not PART taxlaw-2809 463 53 undertaken undertake VERB taxlaw-2809 463 54 for for ADP taxlaw-2809 463 55 sufficiently sufficiently ADV taxlaw-2809 463 56 medical medical ADJ taxlaw-2809 463 57 reasons reason NOUN taxlaw-2809 463 58 . . PUNCT taxlaw-2809 464 1 under under ADP taxlaw-2809 464 2 this this DET taxlaw-2809 464 3 scheme scheme NOUN taxlaw-2809 464 4 , , PUNCT taxlaw-2809 464 5 the the DET taxlaw-2809 464 6 wig wig NOUN taxlaw-2809 464 7 would would AUX taxlaw-2809 464 8 be be AUX taxlaw-2809 464 9 properly properly ADV taxlaw-2809 464 10 deductible deductible ADJ taxlaw-2809 464 11 now now ADV taxlaw-2809 464 12 if if SCONJ taxlaw-2809 464 13 it it PRON taxlaw-2809 464 14 were be AUX taxlaw-2809 464 15 both both PRON taxlaw-2809 464 16 directed direct VERB taxlaw-2809 464 17 at at ADP taxlaw-2809 464 18 treating treat VERB taxlaw-2809 464 19 the the DET taxlaw-2809 464 20 girl girl NOUN taxlaw-2809 464 21 ’s ’s PART taxlaw-2809 464 22 specific specific ADJ taxlaw-2809 464 23 mental mental ADJ taxlaw-2809 464 24 health health NOUN taxlaw-2809 464 25 problem problem NOUN taxlaw-2809 464 26 and and CCONJ taxlaw-2809 464 27 accepted accept VERB taxlaw-2809 464 28 as as ADP taxlaw-2809 464 29 such such ADJ taxlaw-2809 464 30 treatment treatment NOUN taxlaw-2809 464 31 by by ADP taxlaw-2809 464 32 a a DET taxlaw-2809 464 33 significant significant ADJ taxlaw-2809 464 34 number number NOUN taxlaw-2809 464 35 of of ADP taxlaw-2809 464 36 medical medical ADJ taxlaw-2809 464 37 professionals.143 professionals.143 PROPN taxlaw-2809 464 38 the the DET taxlaw-2809 464 39 wig wig NOUN taxlaw-2809 464 40 appears appear VERB taxlaw-2809 464 41 to to PART taxlaw-2809 464 42 have have AUX taxlaw-2809 464 43 been be AUX taxlaw-2809 464 44 prescribed prescribe VERB taxlaw-2809 464 45 in in ADP taxlaw-2809 464 46 order order NOUN taxlaw-2809 464 47 to to PART taxlaw-2809 464 48 remedy remedy VERB taxlaw-2809 464 49 the the DET taxlaw-2809 464 50 patient patient NOUN taxlaw-2809 464 51 ’s ’s PART taxlaw-2809 464 52 specific specific ADJ taxlaw-2809 464 53 mental mental ADJ taxlaw-2809 464 54 affliction affliction NOUN taxlaw-2809 464 55 . . PUNCT taxlaw-2809 465 1 however however ADV taxlaw-2809 465 2 , , PUNCT taxlaw-2809 465 3 the the DET taxlaw-2809 465 4 wig wig NOUN taxlaw-2809 465 5 is be AUX taxlaw-2809 465 6 cosmetic cosmetic ADJ taxlaw-2809 465 7 if if SCONJ taxlaw-2809 465 8 it it PRON taxlaw-2809 465 9 is be AUX taxlaw-2809 465 10 not not PART taxlaw-2809 465 11 also also ADV taxlaw-2809 465 12 genuine genuine ADJ taxlaw-2809 465 13 medical medical ADJ taxlaw-2809 465 14 treatment treatment NOUN taxlaw-2809 465 15 for for ADP taxlaw-2809 465 16 her her PRON taxlaw-2809 465 17 disease disease NOUN taxlaw-2809 465 18 . . PUNCT taxlaw-2809 466 1 because because SCONJ taxlaw-2809 466 2 it it PRON taxlaw-2809 466 3 improves improve VERB taxlaw-2809 466 4 appearance appearance NOUN taxlaw-2809 466 5 , , PUNCT taxlaw-2809 466 6 its its PRON taxlaw-2809 466 7 deductibility deductibility NOUN taxlaw-2809 466 8 should should AUX taxlaw-2809 466 9 turn turn VERB taxlaw-2809 466 10 on on ADP taxlaw-2809 466 11 whether whether SCONJ taxlaw-2809 466 12 there there PRON taxlaw-2809 466 13 is be VERB taxlaw-2809 466 14 general general ADJ taxlaw-2809 466 15 agreement agreement NOUN taxlaw-2809 466 16 by by ADP taxlaw-2809 466 17 medical medical ADJ taxlaw-2809 466 18 professionals professional NOUN taxlaw-2809 466 19 that that PRON taxlaw-2809 466 20 a a DET taxlaw-2809 466 21 wig wig NOUN taxlaw-2809 466 22 is be AUX taxlaw-2809 466 23 a a DET taxlaw-2809 466 24 fitting fitting ADJ taxlaw-2809 466 25 course course NOUN taxlaw-2809 466 26 of of ADP taxlaw-2809 466 27 treatment treatment NOUN taxlaw-2809 466 28 for for ADP taxlaw-2809 466 29 the the DET taxlaw-2809 466 30 girl girl NOUN taxlaw-2809 466 31 ’s ’s PART taxlaw-2809 466 32 mental mental ADJ taxlaw-2809 466 33 health health NOUN taxlaw-2809 466 34 problems problem NOUN taxlaw-2809 466 35 . . PUNCT taxlaw-2809 467 1 if if SCONJ taxlaw-2809 467 2 such such ADJ taxlaw-2809 467 3 agreement agreement NOUN taxlaw-2809 467 4 could could AUX taxlaw-2809 467 5 be be AUX taxlaw-2809 467 6 shown show VERB taxlaw-2809 467 7 , , PUNCT taxlaw-2809 467 8 the the DET taxlaw-2809 467 9 wig wig NOUN taxlaw-2809 467 10 would would AUX taxlaw-2809 467 11 escape escape VERB taxlaw-2809 467 12 classification classification NOUN taxlaw-2809 467 13 as as ADP taxlaw-2809 467 14 cosmetic cosmetic ADJ taxlaw-2809 467 15 under under ADP taxlaw-2809 467 16 § § PROPN taxlaw-2809 467 17 213(d)(9 213(d)(9 PROPN taxlaw-2809 467 18 ) ) PUNCT taxlaw-2809 467 19 due due ADP taxlaw-2809 467 20 to to ADP taxlaw-2809 467 21 its its PRON taxlaw-2809 467 22 status status NOUN taxlaw-2809 467 23 as as ADP taxlaw-2809 467 24 a a DET taxlaw-2809 467 25 treatment treatment NOUN taxlaw-2809 467 26 for for ADP taxlaw-2809 467 27 disease disease NOUN taxlaw-2809 467 28 . . PUNCT taxlaw-2809 468 1 similarly similarly ADV taxlaw-2809 468 2 , , PUNCT taxlaw-2809 468 3 other other ADJ taxlaw-2809 468 4 procedures procedure NOUN taxlaw-2809 468 5 that that PRON taxlaw-2809 468 6 treat treat VERB taxlaw-2809 468 7 specific specific ADJ taxlaw-2809 468 8 mental mental ADJ taxlaw-2809 468 9 diseases disease NOUN taxlaw-2809 468 10 , , PUNCT taxlaw-2809 468 11 but but CCONJ taxlaw-2809 468 12 also also ADV taxlaw-2809 468 13 improve improve VERB taxlaw-2809 468 14 appearance appearance NOUN taxlaw-2809 468 15 , , PUNCT taxlaw-2809 468 16 should should AUX taxlaw-2809 468 17 be be AUX taxlaw-2809 468 18 deductible deductible ADJ taxlaw-2809 468 19 if if SCONJ taxlaw-2809 468 20 there there PRON taxlaw-2809 468 21 is be VERB taxlaw-2809 468 22 adequate adequate ADJ taxlaw-2809 468 23 acceptance acceptance NOUN taxlaw-2809 468 24 in in ADP taxlaw-2809 468 25 the the DET taxlaw-2809 468 26 medical medical ADJ taxlaw-2809 468 27 community community NOUN taxlaw-2809 468 28 for for SCONJ taxlaw-2809 468 29 these these DET taxlaw-2809 468 30 treatments treatment NOUN taxlaw-2809 468 31 to to PART taxlaw-2809 468 32 be be AUX taxlaw-2809 468 33 considered consider VERB taxlaw-2809 468 34 legitimately legitimately ADV taxlaw-2809 468 35 medical medical ADJ taxlaw-2809 468 36 . . PUNCT taxlaw-2809 469 1 iv iv X taxlaw-2809 469 2 . . PUNCT taxlaw-2809 470 1 o’donnabhain o’donnabhain PROPN taxlaw-2809 470 2 v. v. ADP taxlaw-2809 471 1 commissioner commissioner PROPN taxlaw-2809 471 2 a. a. PROPN taxlaw-2809 471 3 the the DET taxlaw-2809 471 4 controversy controversy NOUN taxlaw-2809 471 5 and and CCONJ taxlaw-2809 471 6 the the DET taxlaw-2809 471 7 internal internal ADJ taxlaw-2809 471 8 revenue revenue NOUN taxlaw-2809 471 9 service service NOUN taxlaw-2809 471 10 ’s ’s PART taxlaw-2809 471 11 position position NOUN taxlaw-2809 471 12 the the DET taxlaw-2809 471 13 taxpayer taxpayer NOUN taxlaw-2809 471 14 , , PUNCT taxlaw-2809 471 15 rhiannon rhiannon PROPN taxlaw-2809 471 16 o’donnabhain o’donnabhain PROPN taxlaw-2809 471 17 , , PUNCT taxlaw-2809 471 18 was be AUX taxlaw-2809 471 19 born bear VERB taxlaw-2809 471 20 a a DET taxlaw-2809 471 21 genetic genetic ADJ taxlaw-2809 471 22 male.144 male.144 NOUN taxlaw-2809 471 23 however however ADV taxlaw-2809 471 24 , , PUNCT taxlaw-2809 471 25 she145 she145 PROPN taxlaw-2809 471 26 was be AUX taxlaw-2809 471 27 intensely intensely ADV taxlaw-2809 471 28 uncomfortable uncomfortable ADJ taxlaw-2809 471 29 in in ADP taxlaw-2809 471 30 the the DET taxlaw-2809 471 31 male male ADJ taxlaw-2809 471 32 gender gender NOUN taxlaw-2809 471 33 role role NOUN taxlaw-2809 471 34 from from ADP taxlaw-2809 471 35 early early ADJ taxlaw-2809 471 36 childhood.146 childhood.146 PROPN taxlaw-2809 471 37 o’donnabhain o’donnabhain PROPN taxlaw-2809 471 38 was be AUX taxlaw-2809 471 39 first first ADV taxlaw-2809 471 40 diagnosed diagnose VERB taxlaw-2809 471 41 with with ADP taxlaw-2809 471 42 severe severe ADJ taxlaw-2809 471 43 gender gender NOUN taxlaw-2809 471 44 identity identity NOUN taxlaw-2809 471 45 disorder disorder NOUN taxlaw-2809 471 46 ( ( PUNCT taxlaw-2809 471 47 “ " PUNCT taxlaw-2809 471 48 gid gid X taxlaw-2809 471 49 ” " PUNCT taxlaw-2809 471 50 ) ) PUNCT taxlaw-2809 471 51 as as ADP taxlaw-2809 471 52 an an DET taxlaw-2809 471 53 adult adult NOUN taxlaw-2809 471 54 , , PUNCT taxlaw-2809 471 55 after after ADP taxlaw-2809 471 56 having having AUX taxlaw-2809 471 57 been be AUX taxlaw-2809 471 58 married marry VERB taxlaw-2809 471 59 for for ADP taxlaw-2809 471 60 more more ADJ taxlaw-2809 471 61 than than ADP taxlaw-2809 471 62 twenty twenty NUM taxlaw-2809 471 63 years year NOUN taxlaw-2809 471 64 and and CCONJ taxlaw-2809 471 65 fathering father VERB taxlaw-2809 471 66 three three NUM taxlaw-2809 471 67 140 140 NUM taxlaw-2809 471 68 see see NOUN taxlaw-2809 471 69 treas treas PROPN taxlaw-2809 471 70 . . PUNCT taxlaw-2809 472 1 reg reg PROPN taxlaw-2809 472 2 . . PUNCT taxlaw-2809 473 1 § § PROPN taxlaw-2809 473 2 1.213 1.213 NUM taxlaw-2809 473 3 - - SYM taxlaw-2809 473 4 1(e)(1)(ii 1(e)(1)(ii NUM taxlaw-2809 473 5 ) ) PUNCT taxlaw-2809 473 6 ( ( PUNCT taxlaw-2809 473 7 1979 1979 NUM taxlaw-2809 473 8 ) ) PUNCT taxlaw-2809 473 9 ( ( PUNCT taxlaw-2809 473 10 sanctioning sanction VERB taxlaw-2809 473 11 § § NOUN taxlaw-2809 473 12 213 213 NUM taxlaw-2809 473 13 deduction deduction NOUN taxlaw-2809 473 14 for for ADP taxlaw-2809 473 15 treatment treatment NOUN taxlaw-2809 473 16 for for ADP taxlaw-2809 473 17 mental mental ADJ taxlaw-2809 473 18 defect defect NOUN taxlaw-2809 473 19 or or CCONJ taxlaw-2809 473 20 illness illness NOUN taxlaw-2809 473 21 ) ) PUNCT taxlaw-2809 473 22 . . PUNCT taxlaw-2809 474 1 see see VERB taxlaw-2809 474 2 also also ADV taxlaw-2809 474 3 starrett starrett PROPN taxlaw-2809 474 4 v. v. CCONJ taxlaw-2809 474 5 comm’r comm’r PROPN taxlaw-2809 474 6 , , PUNCT taxlaw-2809 474 7 41 41 NUM taxlaw-2809 474 8 t.c t.c PROPN taxlaw-2809 474 9 . . PROPN taxlaw-2809 474 10 877 877 NUM taxlaw-2809 474 11 ( ( PUNCT taxlaw-2809 474 12 1964 1964 NUM taxlaw-2809 474 13 ) ) PUNCT taxlaw-2809 474 14 ( ( PUNCT taxlaw-2809 474 15 allowing allow VERB taxlaw-2809 474 16 taxpayer taxpayer NOUN taxlaw-2809 474 17 with with ADP taxlaw-2809 474 18 mental mental ADJ taxlaw-2809 474 19 illness illness NOUN taxlaw-2809 474 20 to to PART taxlaw-2809 474 21 deduct deduct VERB taxlaw-2809 474 22 the the DET taxlaw-2809 474 23 cost cost NOUN taxlaw-2809 474 24 of of ADP taxlaw-2809 474 25 psychoanalysis psychoanalysis NOUN taxlaw-2809 474 26 ) ) PUNCT taxlaw-2809 474 27 . . PUNCT taxlaw-2809 475 1 141 141 NUM taxlaw-2809 475 2 see see NOUN taxlaw-2809 475 3 i.r.c i.r.c NOUN taxlaw-2809 475 4 . . PUNCT taxlaw-2809 476 1 § § PROPN taxlaw-2809 476 2 213(d)(9)(b 213(d)(9)(b PROPN taxlaw-2809 476 3 ) ) PUNCT taxlaw-2809 476 4 ( ( PUNCT taxlaw-2809 476 5 2006 2006 NUM taxlaw-2809 476 6 ) ) PUNCT taxlaw-2809 476 7 . . PUNCT taxlaw-2809 477 1 142 142 NUM taxlaw-2809 477 2 rev rev VERB taxlaw-2809 477 3 . . PUNCT taxlaw-2809 478 1 rul rul NOUN taxlaw-2809 478 2 . . PUNCT taxlaw-2809 479 1 62 62 NUM taxlaw-2809 479 2 - - SYM taxlaw-2809 479 3 189 189 NUM taxlaw-2809 479 4 , , PUNCT taxlaw-2809 479 5 1962 1962 NUM taxlaw-2809 479 6 - - SYM taxlaw-2809 479 7 2 2 NUM taxlaw-2809 479 8 c.b c.b PROPN taxlaw-2809 479 9 . . PROPN taxlaw-2809 479 10 88 88 NUM taxlaw-2809 479 11 . . PUNCT taxlaw-2809 480 1 143 143 NUM taxlaw-2809 480 2 this this PRON taxlaw-2809 480 3 assumes assume VERB taxlaw-2809 480 4 that that SCONJ taxlaw-2809 480 5 the the DET taxlaw-2809 480 6 wig wig NOUN taxlaw-2809 480 7 was be AUX taxlaw-2809 480 8 recommended recommend VERB taxlaw-2809 480 9 to to PART taxlaw-2809 480 10 treat treat VERB taxlaw-2809 480 11 the the DET taxlaw-2809 480 12 girl girl NOUN taxlaw-2809 480 13 ’s ’s PART taxlaw-2809 480 14 mental mental ADJ taxlaw-2809 480 15 health health NOUN taxlaw-2809 480 16 and and CCONJ taxlaw-2809 480 17 not not PART taxlaw-2809 480 18 to to PART taxlaw-2809 480 19 ameliorate ameliorate VERB taxlaw-2809 480 20 the the DET taxlaw-2809 480 21 deformity deformity NOUN taxlaw-2809 480 22 of of ADP taxlaw-2809 480 23 baldness baldness NOUN taxlaw-2809 480 24 , , PUNCT taxlaw-2809 480 25 which which PRON taxlaw-2809 480 26 was be AUX taxlaw-2809 480 27 the the DET taxlaw-2809 480 28 result result NOUN taxlaw-2809 480 29 of of ADP taxlaw-2809 480 30 organic organic ADJ taxlaw-2809 480 31 disease disease NOUN taxlaw-2809 480 32 . . PUNCT taxlaw-2809 481 1 if if SCONJ taxlaw-2809 481 2 the the DET taxlaw-2809 481 3 girl girl NOUN taxlaw-2809 481 4 ’s ’s PART taxlaw-2809 481 5 doctor doctor NOUN taxlaw-2809 481 6 endorsed endorse VERB taxlaw-2809 481 7 her her PRON taxlaw-2809 481 8 purchase purchase NOUN taxlaw-2809 481 9 of of ADP taxlaw-2809 481 10 a a DET taxlaw-2809 481 11 wig wig NOUN taxlaw-2809 481 12 for for ADP taxlaw-2809 481 13 the the DET taxlaw-2809 481 14 latter latter ADJ taxlaw-2809 481 15 purpose purpose NOUN taxlaw-2809 481 16 , , PUNCT taxlaw-2809 481 17 the the DET taxlaw-2809 481 18 wig wig NOUN taxlaw-2809 481 19 would would AUX taxlaw-2809 481 20 be be AUX taxlaw-2809 481 21 cosmetic cosmetic ADJ taxlaw-2809 481 22 , , PUNCT taxlaw-2809 481 23 but but CCONJ taxlaw-2809 481 24 potentially potentially ADV taxlaw-2809 481 25 deductible deductible ADJ taxlaw-2809 481 26 under under ADP taxlaw-2809 481 27 § § PROPN taxlaw-2809 481 28 213(d)(9)(a 213(d)(9)(a NUM taxlaw-2809 481 29 ) ) PUNCT taxlaw-2809 481 30 . . PUNCT taxlaw-2809 482 1 144 144 NUM taxlaw-2809 482 2 o’donnabhain o’donnabhain PROPN taxlaw-2809 482 3 v. v. ADP taxlaw-2809 482 4 comm’r comm’r NOUN taxlaw-2809 482 5 , , PUNCT taxlaw-2809 482 6 134 134 NUM taxlaw-2809 482 7 t.c t.c NOUN taxlaw-2809 482 8 . . PROPN taxlaw-2809 482 9 34 34 NUM taxlaw-2809 482 10 ( ( PUNCT taxlaw-2809 482 11 2010 2010 NUM taxlaw-2809 482 12 ) ) PUNCT taxlaw-2809 482 13 , , PUNCT taxlaw-2809 482 14 acq acq PROPN taxlaw-2809 482 15 . . PROPN taxlaw-2809 482 16 , , PUNCT taxlaw-2809 482 17 2011 2011 NUM taxlaw-2809 482 18 - - SYM taxlaw-2809 482 19 47 47 NUM taxlaw-2809 482 20 i.r.b i.r.b NOUN taxlaw-2809 482 21 . . PUNCT taxlaw-2809 483 1 2 2 NUM taxlaw-2809 483 2 . . NUM taxlaw-2809 483 3 145 145 NUM taxlaw-2809 483 4 o’donnabhain o’donnabhain NOUN taxlaw-2809 483 5 self self NOUN taxlaw-2809 483 6 - - PUNCT taxlaw-2809 483 7 identifies identifie NOUN taxlaw-2809 483 8 as as ADP taxlaw-2809 483 9 female female NOUN taxlaw-2809 483 10 , , PUNCT taxlaw-2809 483 11 and and CCONJ taxlaw-2809 483 12 will will AUX taxlaw-2809 483 13 be be AUX taxlaw-2809 483 14 referred refer VERB taxlaw-2809 483 15 to to ADP taxlaw-2809 483 16 throughout throughout ADP taxlaw-2809 483 17 with with ADP taxlaw-2809 483 18 the the DET taxlaw-2809 483 19 feminine feminine ADJ taxlaw-2809 483 20 pronoun pronoun NOUN taxlaw-2809 483 21 . . PUNCT taxlaw-2809 484 1 146 146 NUM taxlaw-2809 484 2 o’donnabhain o’donnabhain PROPN taxlaw-2809 484 3 , , PUNCT taxlaw-2809 484 4 134 134 NUM taxlaw-2809 484 5 t.c t.c NOUN taxlaw-2809 484 6 . . PUNCT taxlaw-2809 485 1 at at ADP taxlaw-2809 485 2 35 35 NUM taxlaw-2809 485 3 . . PUNCT taxlaw-2809 485 4 104 104 NUM taxlaw-2809 485 5 columbia columbia PROPN taxlaw-2809 485 6 journal journal PROPN taxlaw-2809 485 7 of of ADP taxlaw-2809 485 8 tax tax NOUN taxlaw-2809 485 9 law law NOUN taxlaw-2809 486 1 [ [ X taxlaw-2809 486 2 vol.3:86 vol.3:86 ADJ taxlaw-2809 486 3 children child NOUN taxlaw-2809 486 4 . . PUNCT taxlaw-2809 487 1 147 147 NUM taxlaw-2809 487 2 gid gid PROPN taxlaw-2809 487 3 is be AUX taxlaw-2809 487 4 a a DET taxlaw-2809 487 5 condition condition NOUN taxlaw-2809 487 6 listed list VERB taxlaw-2809 487 7 in in ADP taxlaw-2809 487 8 the the DET taxlaw-2809 487 9 american american PROPN taxlaw-2809 487 10 psychiatric psychiatric PROPN taxlaw-2809 487 11 association association PROPN taxlaw-2809 487 12 ’s ’s PART taxlaw-2809 487 13 diagnostic diagnostic ADJ taxlaw-2809 487 14 and and CCONJ taxlaw-2809 487 15 statistical statistical ADJ taxlaw-2809 487 16 manual manual NOUN taxlaw-2809 487 17 of of ADP taxlaw-2809 487 18 mental mental ADJ taxlaw-2809 487 19 disorders148 disorders148 PROPN taxlaw-2809 487 20 ( ( PUNCT taxlaw-2809 487 21 “ " PUNCT taxlaw-2809 487 22 dsm dsm PROPN taxlaw-2809 487 23 iv iv NUM taxlaw-2809 487 24 tr tr VERB taxlaw-2809 487 25 ” " PUNCT taxlaw-2809 487 26 ) ) PUNCT taxlaw-2809 487 27 , , PUNCT taxlaw-2809 487 28 a a DET taxlaw-2809 487 29 diagnostic diagnostic ADJ taxlaw-2809 487 30 tool tool NOUN taxlaw-2809 487 31 for for ADP taxlaw-2809 487 32 mental mental ADJ taxlaw-2809 487 33 disorders disorder NOUN taxlaw-2809 487 34 . . PUNCT taxlaw-2809 488 1 the the DET taxlaw-2809 488 2 dsm dsm PROPN taxlaw-2809 488 3 iv iv NUM taxlaw-2809 488 4 tr tr VERB taxlaw-2809 488 5 ’s ’s PART taxlaw-2809 488 6 diagnostic diagnostic ADJ taxlaw-2809 488 7 criteria criterion NOUN taxlaw-2809 488 8 indicate indicate VERB taxlaw-2809 488 9 that that SCONJ taxlaw-2809 488 10 an an DET taxlaw-2809 488 11 individual individual NOUN taxlaw-2809 488 12 has have VERB taxlaw-2809 488 13 gid gid VERB taxlaw-2809 488 14 when when SCONJ taxlaw-2809 488 15 he he PRON taxlaw-2809 488 16 or or CCONJ taxlaw-2809 488 17 she she PRON taxlaw-2809 488 18 displays display VERB taxlaw-2809 488 19 : : PUNCT taxlaw-2809 488 20 ( ( PUNCT taxlaw-2809 488 21 1 1 X taxlaw-2809 488 22 ) ) PUNCT taxlaw-2809 488 23 a a DET taxlaw-2809 488 24 repeatedly repeatedly ADV taxlaw-2809 488 25 stated state VERB taxlaw-2809 488 26 desire desire NOUN taxlaw-2809 488 27 to to PART taxlaw-2809 488 28 be be AUX taxlaw-2809 488 29 , , PUNCT taxlaw-2809 488 30 or or CCONJ taxlaw-2809 488 31 insistence insistence NOUN taxlaw-2809 488 32 that that SCONJ taxlaw-2809 488 33 he he PRON taxlaw-2809 488 34 or or CCONJ taxlaw-2809 488 35 she she PRON taxlaw-2809 488 36 is be AUX taxlaw-2809 488 37 , , PUNCT taxlaw-2809 488 38 the the DET taxlaw-2809 488 39 other other ADJ taxlaw-2809 488 40 sex sex NOUN taxlaw-2809 488 41 ; ; PUNCT taxlaw-2809 488 42 ( ( PUNCT taxlaw-2809 488 43 2 2 X taxlaw-2809 488 44 ) ) PUNCT taxlaw-2809 488 45 persistent persistent ADJ taxlaw-2809 488 46 discomfort discomfort NOUN taxlaw-2809 488 47 with with ADP taxlaw-2809 488 48 his his PRON taxlaw-2809 488 49 or or CCONJ taxlaw-2809 488 50 her her PRON taxlaw-2809 488 51 sex sex NOUN taxlaw-2809 488 52 or or CCONJ taxlaw-2809 488 53 sense sense NOUN taxlaw-2809 488 54 of of ADP taxlaw-2809 488 55 inappropriateness inappropriateness NOUN taxlaw-2809 488 56 in in ADP taxlaw-2809 488 57 the the DET taxlaw-2809 488 58 gender gender NOUN taxlaw-2809 488 59 role role NOUN taxlaw-2809 488 60 of of ADP taxlaw-2809 488 61 that that DET taxlaw-2809 488 62 sex sex NOUN taxlaw-2809 488 63 , , PUNCT taxlaw-2809 488 64 including include VERB taxlaw-2809 488 65 a a DET taxlaw-2809 488 66 preoccupation preoccupation NOUN taxlaw-2809 488 67 with with ADP taxlaw-2809 488 68 getting getting AUX taxlaw-2809 488 69 rid rid VERB taxlaw-2809 488 70 of of ADP taxlaw-2809 488 71 primary primary ADJ taxlaw-2809 488 72 or or CCONJ taxlaw-2809 488 73 secondary secondary ADJ taxlaw-2809 488 74 sex sex NOUN taxlaw-2809 488 75 characteristics characteristic NOUN taxlaw-2809 488 76 ; ; PUNCT taxlaw-2809 488 77 ( ( PUNCT taxlaw-2809 488 78 3 3 X taxlaw-2809 488 79 ) ) PUNCT taxlaw-2809 488 80 the the DET taxlaw-2809 488 81 absence absence NOUN taxlaw-2809 488 82 of of ADP taxlaw-2809 488 83 a a DET taxlaw-2809 488 84 physical physical ADJ taxlaw-2809 488 85 intersex intersex NOUN taxlaw-2809 488 86 condition condition NOUN taxlaw-2809 488 87 ; ; PUNCT taxlaw-2809 488 88 and and CCONJ taxlaw-2809 488 89 ( ( PUNCT taxlaw-2809 488 90 4 4 X taxlaw-2809 488 91 ) ) PUNCT taxlaw-2809 488 92 clinically clinically ADV taxlaw-2809 488 93 significant significant ADJ taxlaw-2809 488 94 distress distress NOUN taxlaw-2809 488 95 or or CCONJ taxlaw-2809 488 96 impairment impairment NOUN taxlaw-2809 488 97 in in ADP taxlaw-2809 488 98 social social ADJ taxlaw-2809 488 99 , , PUNCT taxlaw-2809 488 100 occupational occupational ADJ taxlaw-2809 488 101 , , PUNCT taxlaw-2809 488 102 or or CCONJ taxlaw-2809 488 103 other other ADJ taxlaw-2809 488 104 important important ADJ taxlaw-2809 488 105 areas area NOUN taxlaw-2809 488 106 of of ADP taxlaw-2809 488 107 functioning function VERB taxlaw-2809 488 108 resulting result VERB taxlaw-2809 488 109 from from ADP taxlaw-2809 488 110 the the DET taxlaw-2809 488 111 disturbance.149 disturbance.149 NOUN taxlaw-2809 488 112 gid gid ADJ taxlaw-2809 488 113 is be AUX taxlaw-2809 488 114 “ " PUNCT taxlaw-2809 488 115 severe severe ADJ taxlaw-2809 488 116 ” " PUNCT taxlaw-2809 488 117 when when SCONJ taxlaw-2809 488 118 the the DET taxlaw-2809 488 119 symptoms symptom NOUN taxlaw-2809 488 120 are be AUX taxlaw-2809 488 121 particularly particularly ADV taxlaw-2809 488 122 acute acute ADJ taxlaw-2809 488 123 , , PUNCT taxlaw-2809 488 124 or or CCONJ taxlaw-2809 488 125 cause cause VERB taxlaw-2809 488 126 notable notable ADJ taxlaw-2809 488 127 functional functional ADJ taxlaw-2809 488 128 impairment.150 impairment.150 ADJ taxlaw-2809 488 129 o’donnabhain o’donnabhain PROPN taxlaw-2809 488 130 ’s ’s PART taxlaw-2809 488 131 psychotherapist psychotherapist NOUN taxlaw-2809 488 132 recommended recommend VERB taxlaw-2809 488 133 a a DET taxlaw-2809 488 134 course course NOUN taxlaw-2809 488 135 of of ADP taxlaw-2809 488 136 treatment treatment NOUN taxlaw-2809 488 137 based base VERB taxlaw-2809 488 138 on on ADP taxlaw-2809 488 139 the the DET taxlaw-2809 488 140 harry harry PROPN taxlaw-2809 488 141 benjamin benjamin PROPN taxlaw-2809 488 142 standards standard NOUN taxlaw-2809 488 143 of of ADP taxlaw-2809 488 144 care care NOUN taxlaw-2809 488 145 ( ( PUNCT taxlaw-2809 488 146 “ " PUNCT taxlaw-2809 488 147 benjamin benjamin PROPN taxlaw-2809 488 148 standards standard NOUN taxlaw-2809 488 149 ” " PUNCT taxlaw-2809 488 150 ) ) PUNCT taxlaw-2809 488 151 , , PUNCT taxlaw-2809 488 152 published publish VERB taxlaw-2809 488 153 by by ADP taxlaw-2809 488 154 the the DET taxlaw-2809 488 155 world world PROPN taxlaw-2809 488 156 professional professional PROPN taxlaw-2809 488 157 association association NOUN taxlaw-2809 488 158 for for ADP taxlaw-2809 488 159 transgender transgender NOUN taxlaw-2809 488 160 health health NOUN taxlaw-2809 488 161 , , PUNCT taxlaw-2809 488 162 the the DET taxlaw-2809 488 163 most most ADV taxlaw-2809 488 164 widespread widespread ADJ taxlaw-2809 488 165 standard standard NOUN taxlaw-2809 488 166 of of ADP taxlaw-2809 488 167 care care NOUN taxlaw-2809 488 168 for for ADP taxlaw-2809 488 169 professionals professional NOUN taxlaw-2809 488 170 working work VERB taxlaw-2809 488 171 with with ADP taxlaw-2809 488 172 people people NOUN taxlaw-2809 488 173 with with ADP taxlaw-2809 488 174 gid.151 gid.151 NOUN taxlaw-2809 488 175 in in ADP taxlaw-2809 488 176 accordance accordance NOUN taxlaw-2809 488 177 with with ADP taxlaw-2809 488 178 the the DET taxlaw-2809 488 179 benjamin benjamin PROPN taxlaw-2809 488 180 standards standard NOUN taxlaw-2809 488 181 , , PUNCT taxlaw-2809 488 182 the the DET taxlaw-2809 488 183 taxpayer taxpayer NOUN taxlaw-2809 488 184 received receive VERB taxlaw-2809 488 185 feminizing feminize VERB taxlaw-2809 488 186 hormone hormone NOUN taxlaw-2809 488 187 therapy therapy NOUN taxlaw-2809 488 188 from from ADP taxlaw-2809 488 189 1997 1997 NUM taxlaw-2809 488 190 through through ADP taxlaw-2809 488 191 2001.152 2001.152 NUM taxlaw-2809 488 192 in in ADP taxlaw-2809 488 193 2000 2000 NUM taxlaw-2809 488 194 , , PUNCT taxlaw-2809 488 195 she she PRON taxlaw-2809 488 196 decided decide VERB taxlaw-2809 488 197 to to PART taxlaw-2809 488 198 undertake undertake VERB taxlaw-2809 488 199 the the DET taxlaw-2809 488 200 benjamin benjamin PROPN taxlaw-2809 488 201 standards standard NOUN taxlaw-2809 488 202 ’ ' PUNCT taxlaw-2809 488 203 “ " PUNCT taxlaw-2809 488 204 real real ADJ taxlaw-2809 488 205 life life NOUN taxlaw-2809 488 206 ” " PUNCT taxlaw-2809 488 207 experience experience NOUN taxlaw-2809 488 208 , , PUNCT taxlaw-2809 488 209 which which PRON taxlaw-2809 488 210 consists consist VERB taxlaw-2809 488 211 of of ADP taxlaw-2809 488 212 presenting present VERB taxlaw-2809 488 213 as as ADP taxlaw-2809 488 214 female female ADJ taxlaw-2809 488 215 full full ADJ taxlaw-2809 488 216 time.153 time.153 NOUN taxlaw-2809 488 217 at at ADP taxlaw-2809 488 218 this this DET taxlaw-2809 488 219 point point NOUN taxlaw-2809 488 220 the the DET taxlaw-2809 488 221 taxpayer taxpayer NOUN taxlaw-2809 488 222 legally legally ADV taxlaw-2809 488 223 changed change VERB taxlaw-2809 488 224 her her PRON taxlaw-2809 488 225 name name NOUN taxlaw-2809 488 226 from from ADP taxlaw-2809 488 227 robert robert PROPN taxlaw-2809 488 228 donovan donovan PROPN taxlaw-2809 488 229 to to PART taxlaw-2809 488 230 rhiannon rhiannon PROPN taxlaw-2809 488 231 o’donnabhain.154 o’donnabhain.154 PROPN taxlaw-2809 488 232 when when SCONJ taxlaw-2809 488 233 these these DET taxlaw-2809 488 234 steps step NOUN taxlaw-2809 488 235 failed fail VERB taxlaw-2809 488 236 to to PART taxlaw-2809 488 237 assuage assuage VERB taxlaw-2809 488 238 o’donnabhain o’donnabhain PROPN taxlaw-2809 488 239 ’s ’s PART taxlaw-2809 488 240 distress distress NOUN taxlaw-2809 488 241 about about ADP taxlaw-2809 488 242 her her PRON taxlaw-2809 488 243 sex sex NOUN taxlaw-2809 488 244 , , PUNCT taxlaw-2809 488 245 her her PRON taxlaw-2809 488 246 psychotherapist psychotherapist NOUN taxlaw-2809 488 247 concluded conclude VERB taxlaw-2809 488 248 that that SCONJ taxlaw-2809 488 249 o’donnabhain o’donnabhain PROPN taxlaw-2809 488 250 satisfied satisfy VERB taxlaw-2809 488 251 the the DET taxlaw-2809 488 252 benjamin benjamin PROPN taxlaw-2809 488 253 standards standard NOUN taxlaw-2809 488 254 ’ ' PUNCT taxlaw-2809 488 255 criteria criterion NOUN taxlaw-2809 488 256 for for ADP taxlaw-2809 488 257 sex sex NOUN taxlaw-2809 488 258 reassignment reassignment NOUN taxlaw-2809 488 259 surgery surgery NOUN taxlaw-2809 488 260 ( ( PUNCT taxlaw-2809 488 261 “ " PUNCT taxlaw-2809 488 262 srs”).155 srs”).155 VERB taxlaw-2809 488 263 in in ADP taxlaw-2809 488 264 order order NOUN taxlaw-2809 488 265 to to PART taxlaw-2809 488 266 satisfy satisfy VERB taxlaw-2809 488 267 the the DET taxlaw-2809 488 268 benjamin benjamin PROPN taxlaw-2809 488 269 standards standard NOUN taxlaw-2809 488 270 , , PUNCT taxlaw-2809 488 271 the the DET taxlaw-2809 488 272 taxpayer taxpayer NOUN taxlaw-2809 488 273 was be AUX taxlaw-2809 488 274 examined examine VERB taxlaw-2809 488 275 and and CCONJ taxlaw-2809 488 276 recommended recommend VERB taxlaw-2809 488 277 for for ADP taxlaw-2809 488 278 the the DET taxlaw-2809 488 279 surgery surgery NOUN taxlaw-2809 488 280 by by ADP taxlaw-2809 488 281 a a DET taxlaw-2809 488 282 second second ADJ taxlaw-2809 488 283 licensed licensed ADJ taxlaw-2809 488 284 psychotherapist psychotherapist NOUN taxlaw-2809 488 285 , , PUNCT taxlaw-2809 488 286 and and CCONJ taxlaw-2809 488 287 then then ADV taxlaw-2809 488 288 referred refer VERB taxlaw-2809 488 289 to to ADP taxlaw-2809 488 290 an an DET taxlaw-2809 488 291 experienced experienced ADJ taxlaw-2809 488 292 reconstructive reconstructive ADJ taxlaw-2809 488 293 surgeon surgeon NOUN taxlaw-2809 488 294 who who PRON taxlaw-2809 488 295 specialized specialize VERB taxlaw-2809 488 296 in in ADP taxlaw-2809 488 297 srs.156 srs.156 NOUN taxlaw-2809 488 298 this this DET taxlaw-2809 488 299 surgeon surgeon NOUN taxlaw-2809 488 300 also also ADV taxlaw-2809 488 301 concluded conclude VERB taxlaw-2809 488 302 that that SCONJ taxlaw-2809 488 303 o’donnabhain o’donnabhain PROPN taxlaw-2809 488 304 was be AUX taxlaw-2809 488 305 a a DET taxlaw-2809 488 306 good good ADJ taxlaw-2809 488 307 candidate candidate NOUN taxlaw-2809 488 308 for for ADP taxlaw-2809 488 309 srs.157 srs.157 NOUN taxlaw-2809 488 310 in in ADP taxlaw-2809 488 311 october october PROPN taxlaw-2809 488 312 2001 2001 NUM taxlaw-2809 488 313 , , PUNCT taxlaw-2809 488 314 the the DET taxlaw-2809 488 315 taxpayer taxpayer NOUN taxlaw-2809 488 316 underwent undergo VERB taxlaw-2809 488 317 srs.158 srs.158 NOUN taxlaw-2809 488 318 this this PRON taxlaw-2809 488 319 consisted consist VERB taxlaw-2809 488 320 of of ADP taxlaw-2809 488 321 genital genital ADJ taxlaw-2809 488 322 reconstruction reconstruction NOUN taxlaw-2809 488 323 surgery surgery NOUN taxlaw-2809 488 324 , , PUNCT taxlaw-2809 488 325 which which PRON taxlaw-2809 488 326 reconfigured reconfigure VERB taxlaw-2809 488 327 o’donnabhain o’donnabhain PROPN taxlaw-2809 488 328 ’s ’s PART taxlaw-2809 488 329 male male ADJ taxlaw-2809 488 330 genitalia genitalia NOUN taxlaw-2809 488 331 to to PART taxlaw-2809 488 332 create create VERB taxlaw-2809 488 333 , , PUNCT taxlaw-2809 488 334 in in ADP taxlaw-2809 488 335 appearance appearance NOUN taxlaw-2809 488 336 and and CCONJ taxlaw-2809 488 337 function function NOUN taxlaw-2809 488 338 , , PUNCT taxlaw-2809 488 339 female female ADJ taxlaw-2809 488 340 genitalia genitalia NOUN taxlaw-2809 488 341 . . PUNCT taxlaw-2809 489 1 159 159 NUM taxlaw-2809 489 2 the the DET taxlaw-2809 489 3 surgeon surgeon NOUN taxlaw-2809 489 4 also also ADV taxlaw-2809 489 5 performed perform VERB taxlaw-2809 489 6 breast breast NOUN taxlaw-2809 489 7 augmentation augmentation NOUN taxlaw-2809 489 8 surgery surgery NOUN taxlaw-2809 489 9 , , PUNCT taxlaw-2809 489 10 to to PART taxlaw-2809 489 11 make make VERB taxlaw-2809 489 12 her her PRON taxlaw-2809 489 13 breasts breast NOUN taxlaw-2809 489 14 ( ( PUNCT taxlaw-2809 489 15 which which PRON taxlaw-2809 489 16 had have AUX taxlaw-2809 489 17 experienced experience VERB taxlaw-2809 489 18 notable notable ADJ taxlaw-2809 489 19 development development NOUN taxlaw-2809 489 20 due due ADP taxlaw-2809 489 21 to to ADP taxlaw-2809 489 22 hormone hormone NOUN taxlaw-2809 489 23 therapy therapy NOUN taxlaw-2809 489 24 ) ) PUNCT taxlaw-2809 489 25 more more ADV taxlaw-2809 489 26 closely closely ADV taxlaw-2809 489 27 resemble resemble VERB taxlaw-2809 489 28 female female ADJ taxlaw-2809 489 29 breasts.160 breasts.160 NOUN taxlaw-2809 489 30 on on ADP taxlaw-2809 489 31 her her PRON taxlaw-2809 489 32 2001 2001 NUM taxlaw-2809 489 33 federal federal ADJ taxlaw-2809 489 34 income income NOUN taxlaw-2809 489 35 tax tax NOUN taxlaw-2809 489 36 return return NOUN taxlaw-2809 489 37 , , PUNCT taxlaw-2809 489 38 o’donnabhain o’donnabhain PROPN taxlaw-2809 489 39 claimed claim VERB taxlaw-2809 489 40 her her PRON taxlaw-2809 489 41 expenses expense NOUN taxlaw-2809 489 42 for for ADP taxlaw-2809 489 43 srs srs PROPN taxlaw-2809 489 44 , , PUNCT taxlaw-2809 489 45 totaling total VERB taxlaw-2809 489 46 more more ADJ taxlaw-2809 489 47 than than ADP taxlaw-2809 489 48 $ $ SYM taxlaw-2809 489 49 20,000 20,000 NUM taxlaw-2809 489 50 and and CCONJ taxlaw-2809 489 51 not not PART taxlaw-2809 489 52 compensated compensate VERB taxlaw-2809 489 53 by by ADP taxlaw-2809 489 54 insurance insurance NOUN taxlaw-2809 489 55 or or CCONJ taxlaw-2809 489 56 otherwise otherwise ADV taxlaw-2809 489 57 , , PUNCT taxlaw-2809 489 58 as as ADP taxlaw-2809 489 59 a a DET taxlaw-2809 489 60 § § PROPN taxlaw-2809 489 61 213 213 NUM taxlaw-2809 489 62 itemized itemize VERB taxlaw-2809 489 63 deduction deduction NOUN taxlaw-2809 489 64 . . PUNCT taxlaw-2809 490 1 these these DET taxlaw-2809 490 2 expenses expense NOUN taxlaw-2809 490 3 included include VERB taxlaw-2809 490 4 the the DET taxlaw-2809 490 5 cost cost NOUN taxlaw-2809 490 6 of of ADP taxlaw-2809 490 7 the the DET taxlaw-2809 490 8 genital genital ADJ taxlaw-2809 490 9 and and CCONJ taxlaw-2809 490 10 breast breast NOUN taxlaw-2809 490 11 surgeries surgery NOUN taxlaw-2809 490 12 , , PUNCT taxlaw-2809 490 13 post post ADJ taxlaw-2809 490 14 - - ADJ taxlaw-2809 490 15 surgical surgical ADJ taxlaw-2809 490 16 stay stay NOUN taxlaw-2809 490 17 at at ADP taxlaw-2809 490 18 the the DET taxlaw-2809 490 19 surgeon surgeon NOUN taxlaw-2809 490 20 ’s ’s PART taxlaw-2809 490 21 facility facility NOUN taxlaw-2809 490 22 , , PUNCT taxlaw-2809 490 23 medical medical ADJ taxlaw-2809 490 24 equipment equipment NOUN taxlaw-2809 490 25 , , PUNCT taxlaw-2809 490 26 travel travel NOUN taxlaw-2809 490 27 and and CCONJ taxlaw-2809 490 28 147 147 NUM taxlaw-2809 490 29 i i PROPN taxlaw-2809 490 30 d. d. PROPN taxlaw-2809 490 31 at at ADP taxlaw-2809 490 32 35 35 NUM taxlaw-2809 490 33 - - SYM taxlaw-2809 490 34 36 36 NUM taxlaw-2809 490 35 . . PUNCT taxlaw-2809 490 36 148 148 NUM taxlaw-2809 490 37 4th 4th ADJ taxlaw-2809 490 38 ed ed NOUN taxlaw-2809 490 39 . . PROPN taxlaw-2809 490 40 2000 2000 NUM taxlaw-2809 490 41 text text NOUN taxlaw-2809 490 42 revision revision NOUN taxlaw-2809 490 43 . . PUNCT taxlaw-2809 491 1 149 149 NUM taxlaw-2809 491 2 see see VERB taxlaw-2809 491 3 dsm dsm PROPN taxlaw-2809 491 4 iv iv INTJ taxlaw-2809 491 5 tr tr VERB taxlaw-2809 491 6 at at ADP taxlaw-2809 491 7 581 581 NUM taxlaw-2809 491 8 . . PUNCT taxlaw-2809 491 9 150 150 NUM taxlaw-2809 491 10 see see VERB taxlaw-2809 491 11 i i PRON taxlaw-2809 491 12 d. d. PROPN taxlaw-2809 491 13 at at ADP taxlaw-2809 491 14 2 2 NUM taxlaw-2809 491 15 . . NUM taxlaw-2809 491 16 151 151 NUM taxlaw-2809 491 17 o’donnabhain o’donnabhain PROPN taxlaw-2809 491 18 , , PUNCT taxlaw-2809 491 19 134 134 NUM taxlaw-2809 491 20 t.c t.c NOUN taxlaw-2809 491 21 . . PUNCT taxlaw-2809 492 1 at at ADP taxlaw-2809 492 2 37 37 NUM taxlaw-2809 492 3 - - SYM taxlaw-2809 492 4 39 39 NUM taxlaw-2809 492 5 . . PUNCT taxlaw-2809 493 1 see see VERB taxlaw-2809 493 2 also also ADV taxlaw-2809 493 3 the the DET taxlaw-2809 493 4 harry harry PROPN taxlaw-2809 493 5 benjamin benjamin PROPN taxlaw-2809 493 6 international international PROPN taxlaw-2809 493 7 gender gender PROPN taxlaw-2809 493 8 dysphoria dysphoria PROPN taxlaw-2809 493 9 association association NOUN taxlaw-2809 493 10 , , PUNCT taxlaw-2809 493 11 standards standard NOUN taxlaw-2809 493 12 of of ADP taxlaw-2809 493 13 care care NOUN taxlaw-2809 493 14 for for ADP taxlaw-2809 493 15 gender gender NOUN taxlaw-2809 493 16 identity identity NOUN taxlaw-2809 493 17 disorders disorder NOUN taxlaw-2809 493 18 , , PUNCT taxlaw-2809 493 19 sixth sixth ADJ taxlaw-2809 493 20 version version NOUN taxlaw-2809 493 21 ( ( PUNCT taxlaw-2809 493 22 2001 2001 NUM taxlaw-2809 493 23 ) ) PUNCT taxlaw-2809 493 24 , , PUNCT taxlaw-2809 493 25 available available ADJ taxlaw-2809 493 26 at at ADP taxlaw-2809 493 27 http://www.wpath.org/documents2/socv6.pdf http://www.wpath.org/documents2/socv6.pdf NOUN taxlaw-2809 493 28 . . PUNCT taxlaw-2809 494 1 152 152 NUM taxlaw-2809 494 2 o’donnabhain o’donnabhain PROPN taxlaw-2809 494 3 , , PUNCT taxlaw-2809 494 4 134 134 NUM taxlaw-2809 494 5 t.c t.c NOUN taxlaw-2809 494 6 . . PUNCT taxlaw-2809 495 1 at at ADP taxlaw-2809 495 2 39 39 NUM taxlaw-2809 495 3 . . PUNCT taxlaw-2809 496 1 153 153 NUM taxlaw-2809 497 1 i i PRON taxlaw-2809 497 2 d. d. PROPN taxlaw-2809 497 3 at at ADP taxlaw-2809 497 4 39 39 NUM taxlaw-2809 497 5 - - SYM taxlaw-2809 497 6 40 40 NUM taxlaw-2809 497 7 . . PUNCT taxlaw-2809 498 1 154 154 NUM taxlaw-2809 499 1 i i PRON taxlaw-2809 499 2 d. d. PROPN taxlaw-2809 499 3 at at ADP taxlaw-2809 499 4 40 40 NUM taxlaw-2809 499 5 . . PUNCT taxlaw-2809 499 6 155 155 NUM taxlaw-2809 500 1 i i PROPN taxlaw-2809 500 2 d. d. PROPN taxlaw-2809 500 3 at at ADP taxlaw-2809 500 4 40 40 NUM taxlaw-2809 500 5 - - SYM taxlaw-2809 500 6 41 41 NUM taxlaw-2809 500 7 . . PUNCT taxlaw-2809 501 1 156 156 NUM taxlaw-2809 502 1 i i PRON taxlaw-2809 502 2 d. d. NOUN taxlaw-2809 502 3 at at ADP taxlaw-2809 502 4 41 41 NUM taxlaw-2809 502 5 . . PUNCT taxlaw-2809 503 1 157 157 NUM taxlaw-2809 503 2 i i NOUN taxlaw-2809 503 3 d. d. PROPN taxlaw-2809 503 4 158 158 NUM taxlaw-2809 504 1 i i PRON taxlaw-2809 504 2 d. d. PROPN taxlaw-2809 504 3 159 159 NUM taxlaw-2809 505 1 i i PROPN taxlaw-2809 505 2 d. d. PROPN taxlaw-2809 505 3 160 160 NUM taxlaw-2809 505 4 i i PRON taxlaw-2809 505 5 d. d. PROPN taxlaw-2809 505 6 2011 2011 NUM taxlaw-2809 505 7 ] ] PUNCT taxlaw-2809 505 8 deducting deduct VERB taxlaw-2809 505 9 the the DET taxlaw-2809 505 10 cost cost NOUN taxlaw-2809 505 11 of of ADP taxlaw-2809 505 12 sex sex NOUN taxlaw-2809 505 13 reassignment reassignment NOUN taxlaw-2809 505 14 surgery surgery NOUN taxlaw-2809 505 15 105 105 NUM taxlaw-2809 505 16 lodging lodging NOUN taxlaw-2809 505 17 for for ADP taxlaw-2809 505 18 pre pre ADJ taxlaw-2809 505 19 - - ADJ taxlaw-2809 505 20 surgical surgical ADJ taxlaw-2809 505 21 consultation consultation NOUN taxlaw-2809 505 22 and and CCONJ taxlaw-2809 505 23 surgery surgery NOUN taxlaw-2809 505 24 , , PUNCT taxlaw-2809 505 25 psychotherapy psychotherapy NOUN taxlaw-2809 505 26 , , PUNCT taxlaw-2809 505 27 consultation consultation NOUN taxlaw-2809 505 28 costs cost NOUN taxlaw-2809 505 29 for for ADP taxlaw-2809 505 30 her her PRON taxlaw-2809 505 31 second second ADJ taxlaw-2809 505 32 referral referral NOUN taxlaw-2809 505 33 , , PUNCT taxlaw-2809 505 34 and and CCONJ taxlaw-2809 505 35 hormone hormone NOUN taxlaw-2809 505 36 therapy.161 therapy.161 VERB taxlaw-2809 505 37 the the DET taxlaw-2809 505 38 i.r.s i.r. NOUN taxlaw-2809 505 39 . . PUNCT taxlaw-2809 506 1 initially initially ADV taxlaw-2809 506 2 gave give VERB taxlaw-2809 506 3 o’donnabhain o’donnabhain PROPN taxlaw-2809 506 4 a a DET taxlaw-2809 506 5 refund refund NOUN taxlaw-2809 506 6 , , PUNCT taxlaw-2809 506 7 but but CCONJ taxlaw-2809 506 8 later later ADV taxlaw-2809 506 9 disallowed disallow VERB taxlaw-2809 506 10 the the DET taxlaw-2809 506 11 expenses expense NOUN taxlaw-2809 506 12 on on ADP taxlaw-2809 506 13 audit audit NOUN taxlaw-2809 506 14 , , PUNCT taxlaw-2809 506 15 finding find VERB taxlaw-2809 506 16 that that SCONJ taxlaw-2809 506 17 , , PUNCT taxlaw-2809 506 18 under under ADP taxlaw-2809 506 19 § § PROPN taxlaw-2809 506 20 213(d)(9 213(d)(9 PROPN taxlaw-2809 506 21 ) ) PUNCT taxlaw-2809 506 22 , , PUNCT taxlaw-2809 506 23 the the DET taxlaw-2809 506 24 treatments treatment NOUN taxlaw-2809 506 25 were be AUX taxlaw-2809 506 26 cosmetic cosmetic ADJ taxlaw-2809 506 27 in in ADP taxlaw-2809 506 28 nature nature NOUN taxlaw-2809 506 29 and and CCONJ taxlaw-2809 506 30 thus thus ADV taxlaw-2809 506 31 nondeductible.162 nondeductible.162 PROPN taxlaw-2809 506 32 the the DET taxlaw-2809 506 33 i.r.s i.r.s PROPN taxlaw-2809 506 34 . . PUNCT taxlaw-2809 506 35 relied rely VERB taxlaw-2809 506 36 on on ADP taxlaw-2809 506 37 a a DET taxlaw-2809 506 38 number number NOUN taxlaw-2809 506 39 of of ADP taxlaw-2809 506 40 alternative alternative ADJ taxlaw-2809 506 41 justifications justification NOUN taxlaw-2809 506 42 to to PART taxlaw-2809 506 43 support support VERB taxlaw-2809 506 44 its its PRON taxlaw-2809 506 45 conclusion conclusion NOUN taxlaw-2809 506 46 . . PUNCT taxlaw-2809 507 1 first first ADV taxlaw-2809 507 2 , , PUNCT taxlaw-2809 507 3 the the DET taxlaw-2809 507 4 i.r.s i.r. NOUN taxlaw-2809 507 5 . . PUNCT taxlaw-2809 507 6 , , PUNCT taxlaw-2809 507 7 while while SCONJ taxlaw-2809 507 8 conceding concede VERB taxlaw-2809 507 9 that that SCONJ taxlaw-2809 507 10 gid gid PROPN taxlaw-2809 507 11 is be AUX taxlaw-2809 507 12 a a DET taxlaw-2809 507 13 mental mental ADJ taxlaw-2809 507 14 disorder disorder NOUN taxlaw-2809 507 15 , , PUNCT taxlaw-2809 507 16 claimed claim VERB taxlaw-2809 507 17 that that SCONJ taxlaw-2809 507 18 it it PRON taxlaw-2809 507 19 is be AUX taxlaw-2809 507 20 not not PART taxlaw-2809 507 21 a a DET taxlaw-2809 507 22 disease disease NOUN taxlaw-2809 507 23 for for ADP taxlaw-2809 507 24 the the DET taxlaw-2809 507 25 purposes purpose NOUN taxlaw-2809 507 26 of of ADP taxlaw-2809 507 27 § § PROPN taxlaw-2809 507 28 213 213 NUM taxlaw-2809 507 29 , , PUNCT taxlaw-2809 507 30 because because SCONJ taxlaw-2809 507 31 it it PRON taxlaw-2809 507 32 does do AUX taxlaw-2809 507 33 not not PART taxlaw-2809 507 34 have have VERB taxlaw-2809 507 35 an an DET taxlaw-2809 507 36 organic organic ADJ taxlaw-2809 507 37 or or CCONJ taxlaw-2809 507 38 physiological physiological ADJ taxlaw-2809 507 39 origin origin NOUN taxlaw-2809 507 40 that that PRON taxlaw-2809 507 41 reflects reflect VERB taxlaw-2809 507 42 an an DET taxlaw-2809 507 43 abnormal abnormal ADJ taxlaw-2809 507 44 structure structure NOUN taxlaw-2809 507 45 or or CCONJ taxlaw-2809 507 46 function function NOUN taxlaw-2809 507 47 of of ADP taxlaw-2809 507 48 the the DET taxlaw-2809 507 49 body.163 body.163 PROPN taxlaw-2809 507 50 second second NOUN taxlaw-2809 507 51 , , PUNCT taxlaw-2809 507 52 the the DET taxlaw-2809 507 53 i.r.s i.r. NOUN taxlaw-2809 507 54 . . PROPN taxlaw-2809 507 55 maintained maintain VERB taxlaw-2809 507 56 that that SCONJ taxlaw-2809 507 57 , , PUNCT taxlaw-2809 507 58 based base VERB taxlaw-2809 507 59 on on ADP taxlaw-2809 507 60 the the DET taxlaw-2809 507 61 legislative legislative ADJ taxlaw-2809 507 62 history history NOUN taxlaw-2809 507 63 of of ADP taxlaw-2809 507 64 § § PROPN taxlaw-2809 507 65 213(d)(9 213(d)(9 PROPN taxlaw-2809 507 66 ) ) PUNCT taxlaw-2809 507 67 , , PUNCT taxlaw-2809 507 68 any any DET taxlaw-2809 507 69 medical medical ADJ taxlaw-2809 507 70 procedure procedure NOUN taxlaw-2809 507 71 that that PRON taxlaw-2809 507 72 is be AUX taxlaw-2809 507 73 primarily primarily ADV taxlaw-2809 507 74 directed direct VERB taxlaw-2809 507 75 towards towards ADP taxlaw-2809 507 76 improving improve VERB taxlaw-2809 507 77 appearance appearance NOUN taxlaw-2809 507 78 must must AUX taxlaw-2809 507 79 be be AUX taxlaw-2809 507 80 medically medically ADV taxlaw-2809 507 81 necessary necessary ADJ taxlaw-2809 507 82 to to PART taxlaw-2809 507 83 remain remain VERB taxlaw-2809 507 84 deductible deductible ADJ taxlaw-2809 507 85 under under ADP taxlaw-2809 507 86 § § PROPN taxlaw-2809 507 87 213.164 213.164 NUM taxlaw-2809 507 88 according accord VERB taxlaw-2809 507 89 to to ADP taxlaw-2809 507 90 the the DET taxlaw-2809 507 91 service service NOUN taxlaw-2809 507 92 , , PUNCT taxlaw-2809 507 93 the the DET taxlaw-2809 507 94 taxpayer taxpayer NOUN taxlaw-2809 507 95 ’s ’s PART taxlaw-2809 507 96 expenses expense NOUN taxlaw-2809 507 97 did do AUX taxlaw-2809 507 98 not not PART taxlaw-2809 507 99 treat treat VERB taxlaw-2809 507 100 disease disease NOUN taxlaw-2809 507 101 because because SCONJ taxlaw-2809 507 102 they they PRON taxlaw-2809 507 103 were be AUX taxlaw-2809 507 104 not not PART taxlaw-2809 507 105 medically medically ADV taxlaw-2809 507 106 necessary necessary ADJ taxlaw-2809 507 107 , , PUNCT taxlaw-2809 507 108 and and CCONJ taxlaw-2809 507 109 because because SCONJ taxlaw-2809 507 110 there there PRON taxlaw-2809 507 111 was be VERB taxlaw-2809 507 112 controversy controversy NOUN taxlaw-2809 507 113 over over ADP taxlaw-2809 507 114 the the DET taxlaw-2809 507 115 efficacy efficacy NOUN taxlaw-2809 507 116 of of ADP taxlaw-2809 507 117 srs.165 srs.165 NOUN taxlaw-2809 507 118 finally finally ADV taxlaw-2809 507 119 , , PUNCT taxlaw-2809 507 120 the the DET taxlaw-2809 507 121 i.r.s i.r. NOUN taxlaw-2809 507 122 . . PUNCT taxlaw-2809 507 123 claimed claim VERB taxlaw-2809 507 124 that that SCONJ taxlaw-2809 507 125 o’donnabhain o’donnabhain PROPN taxlaw-2809 507 126 was be AUX taxlaw-2809 507 127 misdiagnosed misdiagnose VERB taxlaw-2809 507 128 with with ADP taxlaw-2809 507 129 gid gid PROPN taxlaw-2809 507 130 , , PUNCT taxlaw-2809 507 131 and and CCONJ taxlaw-2809 507 132 therefore therefore ADV taxlaw-2809 507 133 – – PUNCT taxlaw-2809 507 134 even even ADV taxlaw-2809 507 135 if if SCONJ taxlaw-2809 507 136 srs srs PROPN taxlaw-2809 507 137 could could AUX taxlaw-2809 507 138 be be AUX taxlaw-2809 507 139 treatment treatment NOUN taxlaw-2809 507 140 for for ADP taxlaw-2809 507 141 a a DET taxlaw-2809 507 142 disease disease NOUN taxlaw-2809 507 143 – – PUNCT taxlaw-2809 507 144 it it PRON taxlaw-2809 507 145 was be AUX taxlaw-2809 507 146 not not PART taxlaw-2809 507 147 in in ADP taxlaw-2809 507 148 o’donnabhain o’donnabhain PROPN taxlaw-2809 507 149 ’s ’s PART taxlaw-2809 507 150 case.166 case.166 NOUN taxlaw-2809 507 151 b. b. PROPN taxlaw-2809 507 152 the the DET taxlaw-2809 507 153 tax tax NOUN taxlaw-2809 507 154 court court NOUN taxlaw-2809 507 155 opinions opinion VERB taxlaw-2809 507 156 the the DET taxlaw-2809 507 157 majority majority NOUN taxlaw-2809 507 158 of of ADP taxlaw-2809 507 159 the the DET taxlaw-2809 507 160 tax tax NOUN taxlaw-2809 507 161 court court NOUN taxlaw-2809 507 162 allowed allow VERB taxlaw-2809 507 163 o’donnabhain o’donnabhain PROPN taxlaw-2809 507 164 deductions deduction NOUN taxlaw-2809 507 165 for for ADP taxlaw-2809 507 166 all all DET taxlaw-2809 507 167 her her PRON taxlaw-2809 507 168 expenses expense NOUN taxlaw-2809 507 169 except except SCONJ taxlaw-2809 507 170 for for ADP taxlaw-2809 507 171 the the DET taxlaw-2809 507 172 breast breast NOUN taxlaw-2809 507 173 augmentation augmentation NOUN taxlaw-2809 507 174 surgery.167 surgery.167 ADV taxlaw-2809 507 175 the the DET taxlaw-2809 507 176 judges judge NOUN taxlaw-2809 507 177 authored author VERB taxlaw-2809 507 178 six six NUM taxlaw-2809 507 179 different different ADJ taxlaw-2809 507 180 opinions opinion NOUN taxlaw-2809 507 181 . . PUNCT taxlaw-2809 508 1 judge judge PROPN taxlaw-2809 508 2 gale gale PROPN taxlaw-2809 508 3 , , PUNCT taxlaw-2809 508 4 writing write VERB taxlaw-2809 508 5 for for ADP taxlaw-2809 508 6 the the DET taxlaw-2809 508 7 majority majority NOUN taxlaw-2809 508 8 , , PUNCT taxlaw-2809 508 9 reached reach VERB taxlaw-2809 508 10 that that DET taxlaw-2809 508 11 decision decision NOUN taxlaw-2809 508 12 by by ADP taxlaw-2809 508 13 applying apply VERB taxlaw-2809 508 14 the the DET taxlaw-2809 508 15 leading lead VERB taxlaw-2809 508 16 test test NOUN taxlaw-2809 508 17 for for ADP taxlaw-2809 508 18 deductibility deductibility NOUN taxlaw-2809 508 19 that that PRON taxlaw-2809 508 20 the the DET taxlaw-2809 508 21 court court NOUN taxlaw-2809 508 22 formulated formulate VERB taxlaw-2809 508 23 in in ADP taxlaw-2809 508 24 jacobs jacobs PROPN taxlaw-2809 508 25 v. v. ADP taxlaw-2809 508 26 commissioner.168 commissioner.168 NOUN taxlaw-2809 508 27 the the DET taxlaw-2809 508 28 threshold threshold NOUN taxlaw-2809 508 29 question question NOUN taxlaw-2809 508 30 under under ADP taxlaw-2809 508 31 the the DET taxlaw-2809 508 32 jacobs jacobs PROPN taxlaw-2809 508 33 test test NOUN taxlaw-2809 508 34 is be AUX taxlaw-2809 508 35 whether whether SCONJ taxlaw-2809 508 36 o’donnabhain o’donnabhain PROPN taxlaw-2809 508 37 suffered suffer VERB taxlaw-2809 508 38 from from ADP taxlaw-2809 508 39 “ " PUNCT taxlaw-2809 508 40 the the DET taxlaw-2809 508 41 present present ADJ taxlaw-2809 508 42 existence existence NOUN taxlaw-2809 508 43 or or CCONJ taxlaw-2809 508 44 imminent imminent ADJ taxlaw-2809 508 45 probability probability NOUN taxlaw-2809 508 46 of of ADP taxlaw-2809 508 47 a a DET taxlaw-2809 508 48 disease disease NOUN taxlaw-2809 508 49 , , PUNCT taxlaw-2809 508 50 defect defect NOUN taxlaw-2809 508 51 or or CCONJ taxlaw-2809 508 52 illness illness NOUN taxlaw-2809 508 53 – – PUNCT taxlaw-2809 508 54 mental mental ADJ taxlaw-2809 508 55 or or CCONJ taxlaw-2809 508 56 physical physical ADJ taxlaw-2809 508 57 . . PUNCT taxlaw-2809 508 58 ”169 ”169 PUNCT taxlaw-2809 509 1 the the DET taxlaw-2809 509 2 i.r.s i.r.s PROPN taxlaw-2809 509 3 . . PUNCT taxlaw-2809 509 4 argued argue VERB taxlaw-2809 509 5 that that SCONJ taxlaw-2809 509 6 o’donnabhain o’donnabhain PROPN taxlaw-2809 509 7 was be AUX taxlaw-2809 509 8 misdiagnosed misdiagnose VERB taxlaw-2809 509 9 with with ADP taxlaw-2809 509 10 gid gid PROPN taxlaw-2809 509 11 , , PUNCT taxlaw-2809 509 12 and and CCONJ taxlaw-2809 509 13 that that SCONJ taxlaw-2809 509 14 gid gid PROPN taxlaw-2809 509 15 is be AUX taxlaw-2809 509 16 not not PART taxlaw-2809 509 17 a a DET taxlaw-2809 509 18 disease disease NOUN taxlaw-2809 509 19 under under ADP taxlaw-2809 509 20 § § PROPN taxlaw-2809 509 21 213 213 NUM taxlaw-2809 509 22 , , PUNCT taxlaw-2809 509 23 because because SCONJ taxlaw-2809 509 24 it it PRON taxlaw-2809 509 25 does do AUX taxlaw-2809 509 26 not not PART taxlaw-2809 509 27 have have VERB taxlaw-2809 509 28 an an DET taxlaw-2809 509 29 organic organic ADJ taxlaw-2809 509 30 or or CCONJ taxlaw-2809 509 31 physiological physiological ADJ taxlaw-2809 509 32 origin origin NOUN taxlaw-2809 509 33 that that PRON taxlaw-2809 509 34 reflects reflect VERB taxlaw-2809 509 35 an an DET taxlaw-2809 509 36 abnormal abnormal ADJ taxlaw-2809 509 37 structure structure NOUN taxlaw-2809 509 38 or or CCONJ taxlaw-2809 509 39 function function NOUN taxlaw-2809 509 40 of of ADP taxlaw-2809 509 41 the the DET taxlaw-2809 509 42 body.170 body.170 PROPN taxlaw-2809 509 43 judge judge PROPN taxlaw-2809 509 44 gale gale PROPN taxlaw-2809 509 45 , , PUNCT taxlaw-2809 509 46 relying rely VERB taxlaw-2809 509 47 on on ADP taxlaw-2809 509 48 the the DET taxlaw-2809 509 49 expertise expertise NOUN taxlaw-2809 509 50 of of ADP taxlaw-2809 509 51 o’donnabhain o’donnabhain PROPN taxlaw-2809 509 52 ’s ’s PART taxlaw-2809 509 53 doctors doctor NOUN taxlaw-2809 509 54 , , PUNCT taxlaw-2809 509 55 dismissed dismiss VERB taxlaw-2809 509 56 the the DET taxlaw-2809 509 57 contention contention NOUN taxlaw-2809 509 58 that that SCONJ taxlaw-2809 509 59 o’donnabhain o’donnabhain PROPN taxlaw-2809 509 60 was be AUX taxlaw-2809 509 61 incorrectly incorrectly ADV taxlaw-2809 509 62 diagnosed diagnose VERB taxlaw-2809 509 63 with with ADP taxlaw-2809 509 64 gid.171 gid.171 PROPN taxlaw-2809 509 65 he he PRON taxlaw-2809 509 66 also also ADV taxlaw-2809 509 67 concluded conclude VERB taxlaw-2809 509 68 that that SCONJ taxlaw-2809 509 69 gid gid PROPN taxlaw-2809 509 70 is be AUX taxlaw-2809 509 71 a a DET taxlaw-2809 509 72 disease disease NOUN taxlaw-2809 509 73 under under ADP taxlaw-2809 509 74 § § PROPN taxlaw-2809 509 75 213.172 213.172 NUM taxlaw-2809 509 76 although although SCONJ taxlaw-2809 509 77 the the DET taxlaw-2809 509 78 i.r.s i.r. NOUN taxlaw-2809 509 79 . . PUNCT taxlaw-2809 509 80 ’s ’s PART taxlaw-2809 509 81 position position NOUN taxlaw-2809 509 82 in in ADP taxlaw-2809 509 83 this this DET taxlaw-2809 509 84 case case NOUN taxlaw-2809 509 85 seemed seem VERB taxlaw-2809 509 86 to to PART taxlaw-2809 509 87 be be AUX taxlaw-2809 509 88 that that SCONJ taxlaw-2809 509 89 § § PROPN taxlaw-2809 509 90 213 213 NUM taxlaw-2809 509 91 encompasses encompass VERB taxlaw-2809 509 92 only only ADV taxlaw-2809 509 93 those those DET taxlaw-2809 509 94 diseases disease NOUN taxlaw-2809 509 95 with with ADP taxlaw-2809 509 96 physiological physiological ADJ taxlaw-2809 509 97 origins origin NOUN taxlaw-2809 509 98 , , PUNCT taxlaw-2809 509 99 the the DET taxlaw-2809 509 100 weight weight NOUN taxlaw-2809 509 101 of of ADP taxlaw-2809 509 102 authority authority NOUN taxlaw-2809 509 103 – – PUNCT taxlaw-2809 509 104 and and CCONJ taxlaw-2809 509 105 the the DET taxlaw-2809 509 106 i.r.s i.r. NOUN taxlaw-2809 509 107 . . PROPN taxlaw-2809 509 108 ’s ’s PART taxlaw-2809 509 109 own own ADJ taxlaw-2809 509 110 regulation173 regulation173 PROPN taxlaw-2809 509 111 – – PUNCT taxlaw-2809 509 112 signaled signal VERB taxlaw-2809 509 113 the the DET taxlaw-2809 509 114 contrary.174 contrary.174 PROPN taxlaw-2809 509 115 according accord VERB taxlaw-2809 509 116 to to ADP taxlaw-2809 509 117 judge judge PROPN taxlaw-2809 509 118 gale gale PROPN taxlaw-2809 509 119 , , PUNCT taxlaw-2809 509 120 mental mental ADJ taxlaw-2809 509 121 disorders disorder NOUN taxlaw-2809 509 122 161 161 NUM taxlaw-2809 509 123 i i PRON taxlaw-2809 509 124 d. d. PROPN taxlaw-2809 509 125 at at ADP taxlaw-2809 509 126 41 41 NUM taxlaw-2809 509 127 - - SYM taxlaw-2809 509 128 42 42 NUM taxlaw-2809 509 129 . . PUNCT taxlaw-2809 510 1 162 162 NUM taxlaw-2809 510 2 see see VERB taxlaw-2809 510 3 cca cca PROPN taxlaw-2809 510 4 200603025 200603025 NUM taxlaw-2809 510 5 ( ( PUNCT taxlaw-2809 510 6 jan jan PROPN taxlaw-2809 510 7 . . PROPN taxlaw-2809 510 8 20 20 NUM taxlaw-2809 510 9 , , PUNCT taxlaw-2809 510 10 2006 2006 NUM taxlaw-2809 510 11 ) ) PUNCT taxlaw-2809 510 12 . . PUNCT taxlaw-2809 511 1 but but CCONJ taxlaw-2809 511 2 see see VERB taxlaw-2809 511 3 i.r.s i.r. NOUN taxlaw-2809 511 4 . . PUNCT taxlaw-2809 512 1 priv priv PROPN taxlaw-2809 512 2 . . PUNCT taxlaw-2809 513 1 ltr ltr PROPN taxlaw-2809 513 2 . . PUNCT taxlaw-2809 513 3 rul rul PROPN taxlaw-2809 513 4 . . PROPN taxlaw-2809 514 1 8321042 8321042 NUM taxlaw-2809 514 2 ( ( PUNCT taxlaw-2809 514 3 feb feb PROPN taxlaw-2809 514 4 . . PROPN taxlaw-2809 514 5 18 18 NUM taxlaw-2809 514 6 , , PUNCT taxlaw-2809 514 7 1983 1983 NUM taxlaw-2809 514 8 ) ) PUNCT taxlaw-2809 514 9 ( ( PUNCT taxlaw-2809 514 10 allowing allow VERB taxlaw-2809 514 11 a a DET taxlaw-2809 514 12 taxpayer taxpayer NOUN taxlaw-2809 514 13 to to PART taxlaw-2809 514 14 deduct deduct VERB taxlaw-2809 514 15 the the DET taxlaw-2809 514 16 costs cost NOUN taxlaw-2809 514 17 incurred incur VERB taxlaw-2809 514 18 in in ADP taxlaw-2809 514 19 connection connection NOUN taxlaw-2809 514 20 with with ADP taxlaw-2809 514 21 his his PRON taxlaw-2809 514 22 son son NOUN taxlaw-2809 514 23 ’s ’s PART taxlaw-2809 514 24 srs srs PROPN taxlaw-2809 514 25 before before ADP taxlaw-2809 514 26 the the DET taxlaw-2809 514 27 passage passage NOUN taxlaw-2809 514 28 of of ADP taxlaw-2809 514 29 § § PROPN taxlaw-2809 514 30 213(d)(9 213(d)(9 PROPN taxlaw-2809 514 31 ) ) PUNCT taxlaw-2809 514 32 ) ) PUNCT taxlaw-2809 514 33 . . PUNCT taxlaw-2809 515 1 the the DET taxlaw-2809 515 2 i.r.s i.r. NOUN taxlaw-2809 515 3 . . PUNCT taxlaw-2809 516 1 recently recently ADV taxlaw-2809 516 2 acquiesced acquiesce VERB taxlaw-2809 516 3 in in ADP taxlaw-2809 516 4 the the DET taxlaw-2809 516 5 o’donnabhain o’donnabhain PROPN taxlaw-2809 516 6 decision decision NOUN taxlaw-2809 516 7 and and CCONJ taxlaw-2809 516 8 stated state VERB taxlaw-2809 516 9 that that SCONJ taxlaw-2809 516 10 it it PRON taxlaw-2809 516 11 will will AUX taxlaw-2809 516 12 no no ADV taxlaw-2809 516 13 longer long ADV taxlaw-2809 516 14 follow follow VERB taxlaw-2809 516 15 the the DET taxlaw-2809 516 16 position position NOUN taxlaw-2809 516 17 that that PRON taxlaw-2809 516 18 it it PRON taxlaw-2809 516 19 took take VERB taxlaw-2809 516 20 in in ADP taxlaw-2809 516 21 cca cca PROPN taxlaw-2809 516 22 200603025 200603025 NUM taxlaw-2809 516 23 . . PUNCT taxlaw-2809 517 1 see see VERB taxlaw-2809 517 2 2011 2011 NUM taxlaw-2809 517 3 - - SYM taxlaw-2809 517 4 47 47 NUM taxlaw-2809 517 5 i.r.b i.r.b NOUN taxlaw-2809 517 6 . . PUNCT taxlaw-2809 518 1 2 2 NUM taxlaw-2809 518 2 . . NUM taxlaw-2809 518 3 163 163 NUM taxlaw-2809 518 4 o’donnabhain o’donnabhain PROPN taxlaw-2809 518 5 , , PUNCT taxlaw-2809 518 6 134 134 NUM taxlaw-2809 518 7 t.c t.c NOUN taxlaw-2809 518 8 . . PUNCT taxlaw-2809 519 1 at at ADP taxlaw-2809 519 2 46 46 NUM taxlaw-2809 519 3 - - SYM taxlaw-2809 519 4 47 47 NUM taxlaw-2809 519 5 , , PUNCT taxlaw-2809 519 6 54 54 NUM taxlaw-2809 519 7 . . NOUN taxlaw-2809 519 8 164 164 NUM taxlaw-2809 519 9 see see VERB taxlaw-2809 519 10 cca cca PROPN taxlaw-2809 519 11 200603025 200603025 NUM taxlaw-2809 519 12 ( ( PUNCT taxlaw-2809 519 13 jan jan PROPN taxlaw-2809 519 14 . . PROPN taxlaw-2809 519 15 20 20 NUM taxlaw-2809 519 16 , , PUNCT taxlaw-2809 519 17 2006 2006 NUM taxlaw-2809 519 18 ) ) PUNCT taxlaw-2809 519 19 . . PUNCT taxlaw-2809 520 1 165 165 NUM taxlaw-2809 520 2 see see VERB taxlaw-2809 520 3 o’donnabhain o’donnabhain PROPN taxlaw-2809 520 4 , , PUNCT taxlaw-2809 520 5 134 134 NUM taxlaw-2809 520 6 t.c t.c NOUN taxlaw-2809 520 7 . . PUNCT taxlaw-2809 521 1 at at ADP taxlaw-2809 521 2 53 53 NUM taxlaw-2809 521 3 . . PUNCT taxlaw-2809 522 1 see see VERB taxlaw-2809 522 2 also also ADV taxlaw-2809 522 3 cca cca PROPN taxlaw-2809 522 4 200603025 200603025 NUM taxlaw-2809 522 5 ( ( PUNCT taxlaw-2809 522 6 jan jan PROPN taxlaw-2809 522 7 . . PROPN taxlaw-2809 522 8 20 20 NUM taxlaw-2809 522 9 , , PUNCT taxlaw-2809 522 10 2006 2006 NUM taxlaw-2809 522 11 ) ) PUNCT taxlaw-2809 522 12 . . PUNCT taxlaw-2809 523 1 166 166 NUM taxlaw-2809 523 2 see see VERB taxlaw-2809 523 3 o’donnabhain o’donnabhain PROPN taxlaw-2809 523 4 , , PUNCT taxlaw-2809 523 5 134 134 NUM taxlaw-2809 523 6 t.c t.c NOUN taxlaw-2809 523 7 . . PUNCT taxlaw-2809 524 1 at at ADP taxlaw-2809 524 2 53 53 NUM taxlaw-2809 524 3 . . PUNCT taxlaw-2809 524 4 167 167 NUM taxlaw-2809 525 1 i i PRON taxlaw-2809 525 2 d. d. PROPN taxlaw-2809 525 3 at at ADP taxlaw-2809 525 4 76 76 NUM taxlaw-2809 525 5 - - SYM taxlaw-2809 525 6 77 77 NUM taxlaw-2809 525 7 . . PUNCT taxlaw-2809 526 1 168 168 NUM taxlaw-2809 527 1 i i PRON taxlaw-2809 527 2 d. d. PROPN taxlaw-2809 527 3 at at ADP taxlaw-2809 527 4 50 50 NUM taxlaw-2809 527 5 ( ( PUNCT taxlaw-2809 527 6 citing cite VERB taxlaw-2809 527 7 jacobs jacobs PROPN taxlaw-2809 527 8 v. v. ADP taxlaw-2809 527 9 comm’r comm’r PROPN taxlaw-2809 527 10 , , PUNCT taxlaw-2809 527 11 62 62 NUM taxlaw-2809 527 12 t.c t.c PROPN taxlaw-2809 527 13 . . PROPN taxlaw-2809 527 14 813 813 NUM taxlaw-2809 527 15 , , PUNCT taxlaw-2809 527 16 818 818 NUM taxlaw-2809 527 17 ( ( PUNCT taxlaw-2809 527 18 1974 1974 NUM taxlaw-2809 527 19 ) ) PUNCT taxlaw-2809 527 20 ) ) PUNCT taxlaw-2809 527 21 . . PUNCT taxlaw-2809 528 1 the the DET taxlaw-2809 528 2 jacobs jacobs PROPN taxlaw-2809 528 3 test test NOUN taxlaw-2809 528 4 is be AUX taxlaw-2809 528 5 discussed discuss VERB taxlaw-2809 528 6 in in ADP taxlaw-2809 528 7 more more ADJ taxlaw-2809 528 8 detail detail NOUN taxlaw-2809 528 9 in in ADP taxlaw-2809 528 10 supra supra PROPN taxlaw-2809 528 11 notes note VERB taxlaw-2809 528 12 97 97 NUM taxlaw-2809 528 13 - - SYM taxlaw-2809 528 14 99 99 NUM taxlaw-2809 528 15 and and CCONJ taxlaw-2809 528 16 accompanying accompany VERB taxlaw-2809 528 17 text text NOUN taxlaw-2809 528 18 . . PUNCT taxlaw-2809 529 1 169 169 NUM taxlaw-2809 529 2 jacobs jacobs PROPN taxlaw-2809 529 3 , , PUNCT taxlaw-2809 529 4 62 62 NUM taxlaw-2809 529 5 t.c t.c PROPN taxlaw-2809 529 6 . . PUNCT taxlaw-2809 530 1 at at ADP taxlaw-2809 530 2 818 818 NUM taxlaw-2809 530 3 . . PUNCT taxlaw-2809 531 1 170 170 NUM taxlaw-2809 531 2 see see VERB taxlaw-2809 531 3 supra supra PROPN taxlaw-2809 531 4 notes note VERB taxlaw-2809 531 5 163 163 NUM taxlaw-2809 531 6 - - SYM taxlaw-2809 531 7 166 166 NUM taxlaw-2809 531 8 and and CCONJ taxlaw-2809 531 9 accompanying accompany VERB taxlaw-2809 531 10 text text NOUN taxlaw-2809 531 11 . . PUNCT taxlaw-2809 532 1 171 171 NUM taxlaw-2809 532 2 o’donnabhain o’donnabhain PROPN taxlaw-2809 532 3 , , PUNCT taxlaw-2809 532 4 134 134 NUM taxlaw-2809 532 5 t.c t.c NOUN taxlaw-2809 532 6 . . PUNCT taxlaw-2809 533 1 at at ADP taxlaw-2809 533 2 63 63 NUM taxlaw-2809 533 3 - - SYM taxlaw-2809 533 4 64 64 NUM taxlaw-2809 533 5 . . PUNCT taxlaw-2809 533 6 172 172 NUM taxlaw-2809 534 1 i i PRON taxlaw-2809 534 2 d. d. PROPN taxlaw-2809 534 3 at at ADP taxlaw-2809 534 4 55 55 NUM taxlaw-2809 534 5 - - SYM taxlaw-2809 534 6 63 63 NUM taxlaw-2809 534 7 . . PUNCT taxlaw-2809 535 1 173 173 NUM taxlaw-2809 535 2 see see VERB taxlaw-2809 535 3 treas treas PROPN taxlaw-2809 535 4 . . PUNCT taxlaw-2809 536 1 reg reg PROPN taxlaw-2809 536 2 . . PUNCT taxlaw-2809 537 1 § § PROPN taxlaw-2809 537 2 1.213 1.213 NUM taxlaw-2809 537 3 - - SYM taxlaw-2809 537 4 1(e)(1)(ii 1(e)(1)(ii NUM taxlaw-2809 537 5 ) ) PUNCT taxlaw-2809 537 6 ( ( PUNCT taxlaw-2809 537 7 1979 1979 NUM taxlaw-2809 537 8 ) ) PUNCT taxlaw-2809 537 9 ( ( PUNCT taxlaw-2809 537 10 identifying identify VERB taxlaw-2809 537 11 expenses expense NOUN taxlaw-2809 537 12 incurred incur VERB taxlaw-2809 537 13 primarily primarily ADV taxlaw-2809 537 14 for for ADP taxlaw-2809 537 15 the the DET taxlaw-2809 537 16 prevention prevention NOUN taxlaw-2809 537 17 or or CCONJ taxlaw-2809 537 18 alleviation alleviation NOUN taxlaw-2809 537 19 of of ADP taxlaw-2809 537 20 mental mental ADJ taxlaw-2809 537 21 defects defect NOUN taxlaw-2809 537 22 and and CCONJ taxlaw-2809 537 23 illnesses illness NOUN taxlaw-2809 537 24 as as ADP taxlaw-2809 537 25 deductible deductible ADJ taxlaw-2809 537 26 , , PUNCT taxlaw-2809 537 27 without without ADP taxlaw-2809 537 28 specifying specify VERB taxlaw-2809 537 29 the the DET taxlaw-2809 537 30 need need NOUN taxlaw-2809 537 31 for for ADP taxlaw-2809 537 32 a a DET taxlaw-2809 537 33 physiological physiological ADJ taxlaw-2809 537 34 origin origin NOUN taxlaw-2809 537 35 ) ) PUNCT taxlaw-2809 537 36 . . PUNCT taxlaw-2809 538 1 106 106 NUM taxlaw-2809 538 2 columbia columbia PROPN taxlaw-2809 538 3 journal journal PROPN taxlaw-2809 538 4 of of ADP taxlaw-2809 538 5 tax tax NOUN taxlaw-2809 538 6 law law NOUN taxlaw-2809 539 1 [ [ X taxlaw-2809 539 2 vol.3:86 vol.3:86 NOUN taxlaw-2809 539 3 are be AUX taxlaw-2809 539 4 diseases disease NOUN taxlaw-2809 539 5 under under ADP taxlaw-2809 539 6 § § PROPN taxlaw-2809 539 7 213 213 NUM taxlaw-2809 539 8 without without ADP taxlaw-2809 539 9 the the DET taxlaw-2809 539 10 requirement requirement NOUN taxlaw-2809 539 11 of of ADP taxlaw-2809 539 12 a a DET taxlaw-2809 539 13 demonstrated demonstrate VERB taxlaw-2809 539 14 physiological physiological ADJ taxlaw-2809 539 15 origin.175 origin.175 PROPN taxlaw-2809 539 16 instead instead ADV taxlaw-2809 539 17 , , PUNCT taxlaw-2809 539 18 mental mental ADJ taxlaw-2809 539 19 conditions condition NOUN taxlaw-2809 539 20 are be AUX taxlaw-2809 539 21 diseases disease NOUN taxlaw-2809 539 22 “ " PUNCT taxlaw-2809 539 23 where where SCONJ taxlaw-2809 539 24 there there PRON taxlaw-2809 539 25 [ [ X taxlaw-2809 539 26 is be AUX taxlaw-2809 539 27 ] ] PUNCT taxlaw-2809 539 28 evidence evidence NOUN taxlaw-2809 539 29 that that SCONJ taxlaw-2809 539 30 mental mental ADJ taxlaw-2809 539 31 health health NOUN taxlaw-2809 539 32 professionals professional NOUN taxlaw-2809 539 33 regard regard VERB taxlaw-2809 539 34 [ [ X taxlaw-2809 539 35 ] ] X taxlaw-2809 539 36 the the DET taxlaw-2809 539 37 condition condition NOUN taxlaw-2809 539 38 as as ADP taxlaw-2809 539 39 creating create VERB taxlaw-2809 539 40 a a DET taxlaw-2809 539 41 significant significant ADJ taxlaw-2809 539 42 impairment impairment NOUN taxlaw-2809 539 43 to to ADP taxlaw-2809 539 44 normal normal ADJ taxlaw-2809 539 45 functioning functioning NOUN taxlaw-2809 539 46 and and CCONJ taxlaw-2809 539 47 warranting warrant VERB taxlaw-2809 539 48 treatment treatment NOUN taxlaw-2809 539 49 . . PUNCT taxlaw-2809 539 50 ”176 ”176 PROPN taxlaw-2809 540 1 in in ADP taxlaw-2809 540 2 particular particular ADJ taxlaw-2809 540 3 , , PUNCT taxlaw-2809 540 4 the the DET taxlaw-2809 540 5 majority majority NOUN taxlaw-2809 540 6 found find VERB taxlaw-2809 540 7 gid gid PROPN taxlaw-2809 540 8 to to PART taxlaw-2809 540 9 be be AUX taxlaw-2809 540 10 a a DET taxlaw-2809 540 11 disease disease NOUN taxlaw-2809 540 12 because because SCONJ taxlaw-2809 540 13 it it PRON taxlaw-2809 540 14 is be AUX taxlaw-2809 540 15 a a DET taxlaw-2809 540 16 “ " PUNCT taxlaw-2809 540 17 widely widely ADV taxlaw-2809 540 18 recognized recognize VERB taxlaw-2809 540 19 and and CCONJ taxlaw-2809 540 20 accepted accept VERB taxlaw-2809 540 21 diagnosis diagnosis NOUN taxlaw-2809 540 22 in in ADP taxlaw-2809 540 23 the the DET taxlaw-2809 540 24 field field NOUN taxlaw-2809 540 25 of of ADP taxlaw-2809 540 26 psychiatry psychiatry NOUN taxlaw-2809 540 27 ” " PUNCT taxlaw-2809 540 28 and and CCONJ taxlaw-2809 540 29 “ " PUNCT taxlaw-2809 540 30 a a DET taxlaw-2809 540 31 serious serious ADJ taxlaw-2809 540 32 , , PUNCT taxlaw-2809 540 33 psychologically psychologically ADV taxlaw-2809 540 34 debilitating debilitate VERB taxlaw-2809 540 35 condition condition NOUN taxlaw-2809 540 36 ” " PUNCT taxlaw-2809 540 37 that that PRON taxlaw-2809 540 38 is be AUX taxlaw-2809 540 39 associated associate VERB taxlaw-2809 540 40 with with ADP taxlaw-2809 540 41 self self NOUN taxlaw-2809 540 42 - - PUNCT taxlaw-2809 540 43 mutilation mutilation NOUN taxlaw-2809 540 44 and and CCONJ taxlaw-2809 540 45 suicide suicide NOUN taxlaw-2809 540 46 if if SCONJ taxlaw-2809 540 47 left leave VERB taxlaw-2809 540 48 untreated.177 untreated.177 NOUN taxlaw-2809 540 49 under under ADP taxlaw-2809 540 50 the the DET taxlaw-2809 540 51 jacobs jacobs PROPN taxlaw-2809 540 52 test test NOUN taxlaw-2809 540 53 , , PUNCT taxlaw-2809 540 54 o’donnabhain o’donnabhain PROPN taxlaw-2809 540 55 ’s ’s PART taxlaw-2809 540 56 expenses expense NOUN taxlaw-2809 540 57 must must AUX taxlaw-2809 540 58 have have AUX taxlaw-2809 540 59 been be AUX taxlaw-2809 540 60 “ " PUNCT taxlaw-2809 540 61 directly directly ADV taxlaw-2809 540 62 or or CCONJ taxlaw-2809 540 63 proximately proximately ADV taxlaw-2809 540 64 related relate VERB taxlaw-2809 540 65 to to ADP taxlaw-2809 540 66 the the DET taxlaw-2809 540 67 diagnosis diagnosis NOUN taxlaw-2809 540 68 , , PUNCT taxlaw-2809 540 69 cure cure NOUN taxlaw-2809 540 70 , , PUNCT taxlaw-2809 540 71 mitigation mitigation NOUN taxlaw-2809 540 72 , , PUNCT taxlaw-2809 540 73 treatment treatment NOUN taxlaw-2809 540 74 , , PUNCT taxlaw-2809 540 75 or or CCONJ taxlaw-2809 540 76 prevention prevention NOUN taxlaw-2809 540 77 of of ADP taxlaw-2809 540 78 the the DET taxlaw-2809 540 79 disease disease NOUN taxlaw-2809 540 80 or or CCONJ taxlaw-2809 540 81 illness illness NOUN taxlaw-2809 540 82 . . PUNCT taxlaw-2809 541 1 ”178 ”178 PUNCT taxlaw-2809 541 2 judge judge PROPN taxlaw-2809 541 3 gale gale PROPN taxlaw-2809 541 4 opined opine VERB taxlaw-2809 541 5 that that SCONJ taxlaw-2809 541 6 the the DET taxlaw-2809 541 7 hormone hormone NOUN taxlaw-2809 541 8 therapy therapy NOUN taxlaw-2809 541 9 and and CCONJ taxlaw-2809 541 10 genital genital ADJ taxlaw-2809 541 11 surgery surgery NOUN taxlaw-2809 541 12 treated treat VERB taxlaw-2809 541 13 o’donnabhain o’donnabhain PROPN taxlaw-2809 541 14 ’s ’s PART taxlaw-2809 541 15 gid gid PROPN taxlaw-2809 541 16 because because SCONJ taxlaw-2809 541 17 , , PUNCT taxlaw-2809 541 18 despite despite SCONJ taxlaw-2809 541 19 some some DET taxlaw-2809 541 20 controversy controversy NOUN taxlaw-2809 541 21 , , PUNCT taxlaw-2809 541 22 they they PRON taxlaw-2809 541 23 are be AUX taxlaw-2809 541 24 wellrecognized wellrecognize VERB taxlaw-2809 541 25 and and CCONJ taxlaw-2809 541 26 accepted accept VERB taxlaw-2809 541 27 therapies therapy NOUN taxlaw-2809 541 28 for for ADP taxlaw-2809 541 29 severe severe ADJ taxlaw-2809 541 30 gid gid NOUN taxlaw-2809 541 31 according accord VERB taxlaw-2809 541 32 to to ADP taxlaw-2809 541 33 the the DET taxlaw-2809 541 34 benjamin benjamin PROPN taxlaw-2809 541 35 standards standard NOUN taxlaw-2809 541 36 and and CCONJ taxlaw-2809 541 37 many many ADJ taxlaw-2809 541 38 psychiatric psychiatric ADJ taxlaw-2809 541 39 professionals.179 professionals.179 NOUN taxlaw-2809 541 40 the the DET taxlaw-2809 541 41 majority majority NOUN taxlaw-2809 541 42 also also ADV taxlaw-2809 541 43 noted note VERB taxlaw-2809 541 44 that that SCONJ taxlaw-2809 541 45 srs srs PROPN taxlaw-2809 541 46 is be AUX taxlaw-2809 541 47 the the DET taxlaw-2809 541 48 only only ADV taxlaw-2809 541 49 known know VERB taxlaw-2809 541 50 effective effective ADJ taxlaw-2809 541 51 treatment treatment NOUN taxlaw-2809 541 52 for for ADP taxlaw-2809 541 53 severe severe ADJ taxlaw-2809 541 54 gid gid PROPN taxlaw-2809 541 55 , , PUNCT taxlaw-2809 541 56 where where SCONJ taxlaw-2809 541 57 psychotherapy psychotherapy NOUN taxlaw-2809 541 58 alone alone ADV taxlaw-2809 541 59 is be AUX taxlaw-2809 541 60 not not PART taxlaw-2809 541 61 effective.180 effective.180 ADJ taxlaw-2809 541 62 o’donnabhain o’donnabhain NOUN taxlaw-2809 541 63 also also ADV taxlaw-2809 541 64 passes pass VERB taxlaw-2809 541 65 the the DET taxlaw-2809 541 66 jacobs jacobs PROPN taxlaw-2809 541 67 but but CCONJ taxlaw-2809 541 68 - - PUNCT taxlaw-2809 541 69 for for ADP taxlaw-2809 541 70 test181 test181 PRON taxlaw-2809 541 71 because because SCONJ taxlaw-2809 541 72 , , PUNCT taxlaw-2809 541 73 even even ADV taxlaw-2809 541 74 if if SCONJ taxlaw-2809 541 75 the the DET taxlaw-2809 541 76 hormone hormone NOUN taxlaw-2809 541 77 therapy therapy NOUN taxlaw-2809 541 78 and and CCONJ taxlaw-2809 541 79 genital genital ADJ taxlaw-2809 541 80 surgery surgery NOUN taxlaw-2809 541 81 had have VERB taxlaw-2809 541 82 some some DET taxlaw-2809 541 83 nonmedical nonmedical ADJ taxlaw-2809 541 84 benefit benefit NOUN taxlaw-2809 541 85 , , PUNCT taxlaw-2809 541 86 they they PRON taxlaw-2809 541 87 were be AUX taxlaw-2809 541 88 an an DET taxlaw-2809 541 89 essential essential ADJ taxlaw-2809 541 90 element element NOUN taxlaw-2809 541 91 of of ADP taxlaw-2809 541 92 her her PRON taxlaw-2809 541 93 treatment treatment NOUN taxlaw-2809 541 94 of of ADP taxlaw-2809 541 95 severe severe ADJ taxlaw-2809 541 96 gid gid PROPN taxlaw-2809 541 97 , , PUNCT taxlaw-2809 541 98 and and CCONJ taxlaw-2809 541 99 would would AUX taxlaw-2809 541 100 not not PART taxlaw-2809 541 101 have have AUX taxlaw-2809 541 102 occurred occur VERB taxlaw-2809 541 103 except except SCONJ taxlaw-2809 541 104 to to PART taxlaw-2809 541 105 alleviate alleviate VERB taxlaw-2809 541 106 her her PRON taxlaw-2809 541 107 suffering suffering NOUN taxlaw-2809 541 108 from from ADP taxlaw-2809 541 109 gid.182 gid.182 NOUN taxlaw-2809 541 110 in in ADP taxlaw-2809 541 111 response response NOUN taxlaw-2809 541 112 to to ADP taxlaw-2809 541 113 the the DET taxlaw-2809 541 114 service service NOUN taxlaw-2809 541 115 ’s ’s PART taxlaw-2809 541 116 argument argument NOUN taxlaw-2809 541 117 that that SCONJ taxlaw-2809 541 118 , , PUNCT taxlaw-2809 541 119 given give VERB taxlaw-2809 541 120 the the DET taxlaw-2809 541 121 legislative legislative ADJ taxlaw-2809 541 122 history history NOUN taxlaw-2809 541 123 of of ADP taxlaw-2809 541 124 § § PROPN taxlaw-2809 541 125 213(d)(9 213(d)(9 PROPN taxlaw-2809 541 126 ) ) PUNCT taxlaw-2809 541 127 , , PUNCT taxlaw-2809 541 128 medical medical ADJ taxlaw-2809 541 129 procedures procedure NOUN taxlaw-2809 541 130 that that PRON taxlaw-2809 541 131 affect affect VERB taxlaw-2809 541 132 appearance appearance NOUN taxlaw-2809 541 133 must must AUX taxlaw-2809 541 134 be be AUX taxlaw-2809 541 135 medically medically ADV taxlaw-2809 541 136 necessary necessary ADJ taxlaw-2809 541 137 to to PART taxlaw-2809 541 138 be be AUX taxlaw-2809 541 139 deductible deductible ADJ taxlaw-2809 541 140 , , PUNCT taxlaw-2809 541 141 judge judge NOUN taxlaw-2809 541 142 gale gale PROPN taxlaw-2809 541 143 concluded conclude VERB taxlaw-2809 541 144 that that SCONJ taxlaw-2809 541 145 the the DET taxlaw-2809 541 146 hormone hormone NOUN taxlaw-2809 541 147 therapy therapy NOUN taxlaw-2809 541 148 and and CCONJ taxlaw-2809 541 149 genital genital ADJ taxlaw-2809 541 150 surgery surgery NOUN taxlaw-2809 541 151 were be AUX taxlaw-2809 541 152 necessary necessary ADJ taxlaw-2809 541 153 to to PART taxlaw-2809 541 154 treat treat VERB taxlaw-2809 541 155 o’donnabhain o’donnabhain PROPN taxlaw-2809 541 156 ’s ’s PART taxlaw-2809 541 157 gid gid PROPN taxlaw-2809 541 158 . . PUNCT taxlaw-2809 542 1 183 183 NUM taxlaw-2809 542 2 nonetheless nonetheless ADV taxlaw-2809 542 3 , , PUNCT taxlaw-2809 542 4 he he PRON taxlaw-2809 542 5 found find VERB taxlaw-2809 542 6 that that SCONJ taxlaw-2809 542 7 , , PUNCT taxlaw-2809 542 8 because because SCONJ taxlaw-2809 542 9 o’donnabhain o’donnabhain PROPN taxlaw-2809 542 10 had have AUX taxlaw-2809 542 11 experienced experience VERB taxlaw-2809 542 12 sufficient sufficient ADJ taxlaw-2809 542 13 breast breast NOUN taxlaw-2809 542 14 growth growth NOUN taxlaw-2809 542 15 during during ADP taxlaw-2809 542 16 the the DET taxlaw-2809 542 17 hormone hormone NOUN taxlaw-2809 542 18 phase phase NOUN taxlaw-2809 542 19 of of ADP taxlaw-2809 542 20 her her PRON taxlaw-2809 542 21 treatment treatment NOUN taxlaw-2809 542 22 , , PUNCT taxlaw-2809 542 23 her her PRON taxlaw-2809 542 24 breast breast NOUN taxlaw-2809 542 25 augmentation augmentation NOUN taxlaw-2809 542 26 surgery surgery NOUN taxlaw-2809 542 27 did do AUX taxlaw-2809 542 28 not not PART taxlaw-2809 542 29 treat treat VERB taxlaw-2809 542 30 her her PRON taxlaw-2809 542 31 disease disease NOUN taxlaw-2809 542 32 and and CCONJ taxlaw-2809 542 33 was be AUX taxlaw-2809 542 34 therefore therefore ADV taxlaw-2809 542 35 cosmetic cosmetic ADJ taxlaw-2809 542 36 and and CCONJ taxlaw-2809 542 37 nondeductible.184 nondeductible.184 NOUN taxlaw-2809 542 38 in in ADP taxlaw-2809 542 39 a a DET taxlaw-2809 542 40 concurring concurring NOUN taxlaw-2809 542 41 opinion opinion NOUN taxlaw-2809 542 42 , , PUNCT taxlaw-2809 542 43 judge judge PROPN taxlaw-2809 542 44 holmes holmes PROPN taxlaw-2809 542 45 agreed agree VERB taxlaw-2809 542 46 with with ADP taxlaw-2809 542 47 the the DET taxlaw-2809 542 48 majority majority NOUN taxlaw-2809 542 49 ’s ’s PART taxlaw-2809 542 50 result result NOUN taxlaw-2809 542 51 , , PUNCT taxlaw-2809 542 52 but but CCONJ taxlaw-2809 542 53 disagreed disagree VERB taxlaw-2809 542 54 with with ADP taxlaw-2809 542 55 the the DET taxlaw-2809 542 56 majority majority NOUN taxlaw-2809 542 57 ’s ’s PART taxlaw-2809 542 58 reasoning reasoning NOUN taxlaw-2809 542 59 that that SCONJ taxlaw-2809 542 60 srs srs PROPN taxlaw-2809 542 61 is be AUX taxlaw-2809 542 62 the the DET taxlaw-2809 542 63 proper proper ADJ taxlaw-2809 542 64 and and CCONJ taxlaw-2809 542 65 necessary necessary ADJ taxlaw-2809 542 66 treatment treatment NOUN taxlaw-2809 542 67 for for ADP taxlaw-2809 542 68 gid.185 gid.185 NOUN taxlaw-2809 542 69 judge judge PROPN taxlaw-2809 542 70 holmes holmes PROPN taxlaw-2809 542 71 , , PUNCT taxlaw-2809 542 72 noting note VERB taxlaw-2809 542 73 the the DET taxlaw-2809 542 74 medical medical ADJ taxlaw-2809 542 75 controversy controversy NOUN taxlaw-2809 542 76 over over ADP taxlaw-2809 542 77 srs srs PROPN taxlaw-2809 542 78 , , PUNCT taxlaw-2809 542 79 would would AUX taxlaw-2809 542 80 have have AUX taxlaw-2809 542 81 relied rely VERB taxlaw-2809 542 82 on on ADP taxlaw-2809 542 83 a a DET taxlaw-2809 542 84 test test NOUN taxlaw-2809 542 85 that that PRON taxlaw-2809 542 86 determined determine VERB taxlaw-2809 542 87 deductibility deductibility NOUN taxlaw-2809 542 88 based base VERB taxlaw-2809 542 89 on on ADP taxlaw-2809 542 90 whether whether SCONJ taxlaw-2809 542 91 the the DET taxlaw-2809 542 92 treatment treatment NOUN taxlaw-2809 542 93 is be AUX taxlaw-2809 542 94 therapeutic therapeutic ADJ taxlaw-2809 542 95 to to ADP taxlaw-2809 542 96 the the DET taxlaw-2809 542 97 taxpayer taxpayer NOUN taxlaw-2809 542 98 , , PUNCT taxlaw-2809 542 99 based base VERB taxlaw-2809 542 100 on on ADP taxlaw-2809 542 101 the the DET taxlaw-2809 542 102 taxpayer taxpayer NOUN taxlaw-2809 542 103 ’s ’s PART taxlaw-2809 542 104 good good ADJ taxlaw-2809 542 105 - - PUNCT taxlaw-2809 542 106 faith faith NOUN taxlaw-2809 542 107 , , PUNCT taxlaw-2809 542 108 subjective subjective ADJ taxlaw-2809 542 109 motivation.186 motivation.186 ADJ taxlaw-2809 542 110 judge judge NOUN taxlaw-2809 542 111 holmes holmes PROPN taxlaw-2809 542 112 also also ADV taxlaw-2809 542 113 took take VERB taxlaw-2809 542 114 issue issue NOUN taxlaw-2809 542 115 with with ADP taxlaw-2809 542 116 the the DET taxlaw-2809 542 117 majority majority NOUN taxlaw-2809 542 118 ’s ’s PART taxlaw-2809 542 119 determination determination NOUN taxlaw-2809 542 120 that that SCONJ taxlaw-2809 542 121 srs srs PROPN taxlaw-2809 542 122 was be AUX taxlaw-2809 542 123 medically medically ADV taxlaw-2809 542 124 necessary necessary ADJ taxlaw-2809 542 125 for for ADP taxlaw-2809 542 126 o’donnabhain o’donnabhain PROPN taxlaw-2809 542 127 , , PUNCT taxlaw-2809 542 128 opining opine VERB taxlaw-2809 542 129 that that SCONJ taxlaw-2809 542 130 “ " PUNCT taxlaw-2809 542 131 ‘ ' PUNCT taxlaw-2809 542 132 [ [ X taxlaw-2809 542 133 m]edically m]edically ADV taxlaw-2809 542 134 necessary necessary ADJ taxlaw-2809 542 135 ’ ' PUNCT taxlaw-2809 542 136 is be AUX taxlaw-2809 542 137 a a DET taxlaw-2809 542 138 loaded load VERB taxlaw-2809 542 139 phrase phrase NOUN taxlaw-2809 542 140 . . PUNCT taxlaw-2809 543 1 construing construe VERB taxlaw-2809 543 2 it it PRON taxlaw-2809 543 3 174 174 NUM taxlaw-2809 543 4 o’donnabhain o’donnabhain PROPN taxlaw-2809 543 5 , , PUNCT taxlaw-2809 543 6 134 134 NUM taxlaw-2809 543 7 t.c t.c NOUN taxlaw-2809 543 8 . . PUNCT taxlaw-2809 544 1 at at ADP taxlaw-2809 544 2 56 56 NUM taxlaw-2809 544 3 - - SYM taxlaw-2809 544 4 58 58 NUM taxlaw-2809 544 5 . . PUNCT taxlaw-2809 545 1 but but CCONJ taxlaw-2809 545 2 see see VERB taxlaw-2809 545 3 2011 2011 NUM taxlaw-2809 545 4 - - SYM taxlaw-2809 545 5 47 47 NUM taxlaw-2809 545 6 i.r.b i.r.b NOUN taxlaw-2809 545 7 . . NOUN taxlaw-2809 545 8 2 2 NUM taxlaw-2809 545 9 ( ( PUNCT taxlaw-2809 545 10 acquiescing acquiesce VERB taxlaw-2809 545 11 in in ADP taxlaw-2809 545 12 the the DET taxlaw-2809 545 13 o’donnabhain o’donnabhain PROPN taxlaw-2809 545 14 decision decision NOUN taxlaw-2809 545 15 ) ) PUNCT taxlaw-2809 545 16 . . PUNCT taxlaw-2809 546 1 175 175 NUM taxlaw-2809 547 1 i i PRON taxlaw-2809 547 2 d. d. PROPN taxlaw-2809 547 3 176 176 NUM taxlaw-2809 548 1 i i PRON taxlaw-2809 548 2 d. d. PROPN taxlaw-2809 548 3 at at ADP taxlaw-2809 548 4 57 57 NUM taxlaw-2809 548 5 . . PUNCT taxlaw-2809 548 6 177 177 NUM taxlaw-2809 549 1 i i PRON taxlaw-2809 549 2 d. d. PROPN taxlaw-2809 549 3 at at ADP taxlaw-2809 549 4 61 61 NUM taxlaw-2809 549 5 . . PUNCT taxlaw-2809 549 6 178 178 NUM taxlaw-2809 549 7 jacobs jacobs PROPN taxlaw-2809 549 8 v. v. ADP taxlaw-2809 549 9 comm’r comm’r PROPN taxlaw-2809 549 10 , , PUNCT taxlaw-2809 549 11 62 62 NUM taxlaw-2809 549 12 t.c t.c PROPN taxlaw-2809 549 13 . . PROPN taxlaw-2809 549 14 813 813 NUM taxlaw-2809 549 15 , , PUNCT taxlaw-2809 549 16 818 818 NUM taxlaw-2809 549 17 ( ( PUNCT taxlaw-2809 549 18 1974 1974 NUM taxlaw-2809 549 19 ) ) PUNCT taxlaw-2809 549 20 . . PUNCT taxlaw-2809 550 1 179 179 NUM taxlaw-2809 550 2 o’donnabhain o’donnabhain PROPN taxlaw-2809 550 3 , , PUNCT taxlaw-2809 550 4 134 134 NUM taxlaw-2809 550 5 t.c t.c NOUN taxlaw-2809 550 6 . . PUNCT taxlaw-2809 551 1 at at ADP taxlaw-2809 551 2 65 65 NUM taxlaw-2809 551 3 . . PUNCT taxlaw-2809 552 1 see see VERB taxlaw-2809 552 2 also also ADV taxlaw-2809 552 3 judith judith PROPN taxlaw-2809 552 4 s. s. PROPN taxlaw-2809 552 5 stern stern PROPN taxlaw-2809 552 6 & & CCONJ taxlaw-2809 552 7 claire claire PROPN taxlaw-2809 552 8 v. v. PROPN taxlaw-2809 552 9 merkine merkine PROPN taxlaw-2809 552 10 , , PUNCT taxlaw-2809 552 11 brian brian PROPN taxlaw-2809 552 12 l. l. PROPN taxlaw-2809 552 13 v. v. PROPN taxlaw-2809 552 14 administration administration PROPN taxlaw-2809 552 15 for for ADP taxlaw-2809 552 16 children child NOUN taxlaw-2809 552 17 ’s ’s PART taxlaw-2809 552 18 services service NOUN taxlaw-2809 552 19 : : PUNCT taxlaw-2809 552 20 ambivalence ambivalence NOUN taxlaw-2809 552 21 toward toward ADP taxlaw-2809 552 22 gender gender NOUN taxlaw-2809 552 23 identity identity NOUN taxlaw-2809 552 24 disorder disorder NOUN taxlaw-2809 552 25 as as ADP taxlaw-2809 552 26 a a DET taxlaw-2809 552 27 medical medical ADJ taxlaw-2809 552 28 condition condition NOUN taxlaw-2809 552 29 , , PUNCT taxlaw-2809 552 30 30 30 NUM taxlaw-2809 552 31 women woman NOUN taxlaw-2809 552 32 ’s ’s PART taxlaw-2809 552 33 rts rt NOUN taxlaw-2809 552 34 . . PUNCT taxlaw-2809 553 1 l. l. PROPN taxlaw-2809 553 2 rep rep PROPN taxlaw-2809 553 3 . . PROPN taxlaw-2809 553 4 566 566 NUM taxlaw-2809 553 5 , , PUNCT taxlaw-2809 553 6 567 567 NUM taxlaw-2809 553 7 - - SYM taxlaw-2809 553 8 74 74 NUM taxlaw-2809 553 9 ( ( PUNCT taxlaw-2809 553 10 2009 2009 NUM taxlaw-2809 553 11 ) ) PUNCT taxlaw-2809 553 12 ( ( PUNCT taxlaw-2809 553 13 discussing discuss VERB taxlaw-2809 553 14 the the DET taxlaw-2809 553 15 acceptance acceptance NOUN taxlaw-2809 553 16 of of ADP taxlaw-2809 553 17 srs srs PROPN taxlaw-2809 553 18 in in ADP taxlaw-2809 553 19 the the DET taxlaw-2809 553 20 psychiatric psychiatric ADJ taxlaw-2809 553 21 community community NOUN taxlaw-2809 553 22 ) ) PUNCT taxlaw-2809 553 23 . . PUNCT taxlaw-2809 554 1 180 180 NUM taxlaw-2809 554 2 o’donnabhain o’donnabhain PROPN taxlaw-2809 554 3 , , PUNCT taxlaw-2809 554 4 134 134 NUM taxlaw-2809 554 5 t.c t.c NOUN taxlaw-2809 554 6 . . PUNCT taxlaw-2809 555 1 at at ADP taxlaw-2809 555 2 67 67 NUM taxlaw-2809 555 3 - - SYM taxlaw-2809 555 4 68 68 NUM taxlaw-2809 555 5 . . PUNCT taxlaw-2809 555 6 181 181 NUM taxlaw-2809 555 7 jacobs jacobs PROPN taxlaw-2809 555 8 , , PUNCT taxlaw-2809 555 9 62 62 NUM taxlaw-2809 555 10 t.c t.c PROPN taxlaw-2809 555 11 . . PUNCT taxlaw-2809 556 1 at at ADP taxlaw-2809 556 2 819 819 NUM taxlaw-2809 556 3 . . NOUN taxlaw-2809 556 4 182 182 NUM taxlaw-2809 556 5 o’donnabhain o’donnabhain PROPN taxlaw-2809 556 6 , , PUNCT taxlaw-2809 556 7 134 134 NUM taxlaw-2809 556 8 t.c t.c NOUN taxlaw-2809 556 9 . . PUNCT taxlaw-2809 557 1 at at ADP taxlaw-2809 557 2 76 76 NUM taxlaw-2809 557 3 . . PUNCT taxlaw-2809 558 1 183 183 NUM taxlaw-2809 559 1 i i PRON taxlaw-2809 559 2 d. d. PROPN taxlaw-2809 559 3 at at ADP taxlaw-2809 559 4 70 70 NUM taxlaw-2809 559 5 , , PUNCT taxlaw-2809 559 6 77 77 NUM taxlaw-2809 559 7 . . PUNCT taxlaw-2809 560 1 184 184 NUM taxlaw-2809 560 2 i i PROPN taxlaw-2809 560 3 d. d. NOUN taxlaw-2809 560 4 at at ADP taxlaw-2809 560 5 72 72 NUM taxlaw-2809 560 6 - - SYM taxlaw-2809 560 7 73 73 NUM taxlaw-2809 560 8 . . PUNCT taxlaw-2809 561 1 185 185 NUM taxlaw-2809 562 1 i i PRON taxlaw-2809 562 2 d. d. VERB taxlaw-2809 562 3 at at ADP taxlaw-2809 562 4 85 85 NUM taxlaw-2809 562 5 - - SYM taxlaw-2809 562 6 100 100 NUM taxlaw-2809 562 7 ( ( PUNCT taxlaw-2809 562 8 holmes holme NOUN taxlaw-2809 562 9 , , PUNCT taxlaw-2809 562 10 j. j. PROPN taxlaw-2809 562 11 , , PUNCT taxlaw-2809 562 12 concurring concur VERB taxlaw-2809 562 13 ) ) PUNCT taxlaw-2809 562 14 . . PUNCT taxlaw-2809 563 1 186 186 NUM taxlaw-2809 564 1 i i PRON taxlaw-2809 564 2 d. d. PROPN taxlaw-2809 564 3 at at ADP taxlaw-2809 564 4 91 91 NUM taxlaw-2809 564 5 . . PUNCT taxlaw-2809 564 6 2011 2011 NUM taxlaw-2809 564 7 ] ] PUNCT taxlaw-2809 565 1 deducting deduct VERB taxlaw-2809 565 2 the the DET taxlaw-2809 565 3 cost cost NOUN taxlaw-2809 565 4 of of ADP taxlaw-2809 565 5 sex sex NOUN taxlaw-2809 565 6 reassignment reassignment NOUN taxlaw-2809 565 7 surgery surgery NOUN taxlaw-2809 565 8 107 107 NUM taxlaw-2809 565 9 puts put VERB taxlaw-2809 565 10 us we PRON taxlaw-2809 565 11 squarely squarely ADV taxlaw-2809 565 12 , , PUNCT taxlaw-2809 565 13 and and CCONJ taxlaw-2809 565 14 unnecessarily unnecessarily ADV taxlaw-2809 565 15 , , PUNCT taxlaw-2809 565 16 in in ADP taxlaw-2809 565 17 the the DET taxlaw-2809 565 18 middle middle NOUN taxlaw-2809 565 19 of of ADP taxlaw-2809 565 20 a a DET taxlaw-2809 565 21 serious serious ADJ taxlaw-2809 565 22 fight fight NOUN taxlaw-2809 565 23 within within ADP taxlaw-2809 565 24 the the DET taxlaw-2809 565 25 relevant relevant ADJ taxlaw-2809 565 26 scientific scientific ADJ taxlaw-2809 565 27 community community NOUN taxlaw-2809 565 28 . . PUNCT taxlaw-2809 565 29 . . PUNCT taxlaw-2809 565 30 . . PUNCT taxlaw-2809 566 1 .”187 .”187 PUNCT taxlaw-2809 567 1 judge judge PROPN taxlaw-2809 567 2 goeke goeke PROPN taxlaw-2809 567 3 wrote write VERB taxlaw-2809 567 4 a a DET taxlaw-2809 567 5 concurring concurring NOUN taxlaw-2809 567 6 opinion opinion NOUN taxlaw-2809 567 7 in in ADP taxlaw-2809 567 8 which which PRON taxlaw-2809 567 9 he he PRON taxlaw-2809 567 10 reasoned reason VERB taxlaw-2809 567 11 that that SCONJ taxlaw-2809 567 12 o’donnabhain o’donnabhain PROPN taxlaw-2809 567 13 ’s ’s PART taxlaw-2809 567 14 genital genital ADJ taxlaw-2809 567 15 surgery surgery NOUN taxlaw-2809 567 16 was be AUX taxlaw-2809 567 17 not not PART taxlaw-2809 567 18 cosmetic cosmetic ADJ taxlaw-2809 567 19 because because SCONJ taxlaw-2809 567 20 it it PRON taxlaw-2809 567 21 was be AUX taxlaw-2809 567 22 not not PART taxlaw-2809 567 23 directed direct VERB taxlaw-2809 567 24 at at ADP taxlaw-2809 567 25 improving improve VERB taxlaw-2809 567 26 her her PRON taxlaw-2809 567 27 appearance appearance NOUN taxlaw-2809 567 28 , , PUNCT taxlaw-2809 567 29 but but CCONJ taxlaw-2809 567 30 rather rather ADV taxlaw-2809 567 31 was be AUX taxlaw-2809 567 32 functional.188 functional.188 VERB taxlaw-2809 567 33 however however ADV taxlaw-2809 567 34 , , PUNCT taxlaw-2809 567 35 he he PRON taxlaw-2809 567 36 disagreed disagree VERB taxlaw-2809 567 37 with with ADP taxlaw-2809 567 38 the the DET taxlaw-2809 567 39 majority majority NOUN taxlaw-2809 567 40 ’s ’s PART taxlaw-2809 567 41 reasoning reasoning NOUN taxlaw-2809 567 42 that that SCONJ taxlaw-2809 567 43 left leave VERB taxlaw-2809 567 44 open open VERB taxlaw-2809 567 45 the the DET taxlaw-2809 567 46 possibility possibility NOUN taxlaw-2809 567 47 of of ADP taxlaw-2809 567 48 deductibility deductibility NOUN taxlaw-2809 567 49 for for ADP taxlaw-2809 567 50 surgeries surgery NOUN taxlaw-2809 567 51 directed direct VERB taxlaw-2809 567 52 solely solely ADV taxlaw-2809 567 53 at at ADP taxlaw-2809 567 54 altering alter VERB taxlaw-2809 567 55 physical physical ADJ taxlaw-2809 567 56 appearance appearance NOUN taxlaw-2809 567 57 if if SCONJ taxlaw-2809 567 58 they they PRON taxlaw-2809 567 59 alleviate alleviate VERB taxlaw-2809 567 60 mental mental ADJ taxlaw-2809 567 61 pain.189 pain.189 PROPN taxlaw-2809 567 62 therefore therefore ADV taxlaw-2809 567 63 , , PUNCT taxlaw-2809 567 64 while while SCONJ taxlaw-2809 567 65 he he PRON taxlaw-2809 567 66 upheld uphold VERB taxlaw-2809 567 67 the the DET taxlaw-2809 567 68 taxpayer taxpayer NOUN taxlaw-2809 567 69 ’s ’s PART taxlaw-2809 567 70 deductions deduction NOUN taxlaw-2809 567 71 for for ADP taxlaw-2809 567 72 expenses expense NOUN taxlaw-2809 567 73 incurred incur VERB taxlaw-2809 567 74 for for ADP taxlaw-2809 567 75 srs srs PROPN taxlaw-2809 567 76 , , PUNCT taxlaw-2809 567 77 he he PRON taxlaw-2809 567 78 would would AUX taxlaw-2809 567 79 have have AUX taxlaw-2809 567 80 ruled rule VERB taxlaw-2809 567 81 that that SCONJ taxlaw-2809 567 82 breast breast NOUN taxlaw-2809 567 83 augmentation augmentation NOUN taxlaw-2809 567 84 surgery surgery NOUN taxlaw-2809 567 85 is be AUX taxlaw-2809 567 86 cosmetic cosmetic ADJ taxlaw-2809 567 87 as as ADP taxlaw-2809 567 88 a a DET taxlaw-2809 567 89 matter matter NOUN taxlaw-2809 567 90 of of ADP taxlaw-2809 567 91 law.190 law.190 ADJ taxlaw-2809 567 92 judges judge NOUN taxlaw-2809 567 93 foley foley PROPN taxlaw-2809 567 94 and and CCONJ taxlaw-2809 567 95 gustafson gustafson PROPN taxlaw-2809 567 96 both both PRON taxlaw-2809 567 97 authored author VERB taxlaw-2809 567 98 dissenting dissent VERB taxlaw-2809 567 99 opinions opinion NOUN taxlaw-2809 567 100 . . PUNCT taxlaw-2809 568 1 judge judge PROPN taxlaw-2809 568 2 gustafson gustafson PROPN taxlaw-2809 568 3 grounded ground VERB taxlaw-2809 568 4 his his PRON taxlaw-2809 568 5 analysis analysis NOUN taxlaw-2809 568 6 solely solely ADV taxlaw-2809 568 7 on on ADP taxlaw-2809 568 8 the the DET taxlaw-2809 568 9 statutory statutory ADJ taxlaw-2809 568 10 language language NOUN taxlaw-2809 568 11 of of ADP taxlaw-2809 568 12 § § PROPN taxlaw-2809 568 13 213.191 213.191 NUM taxlaw-2809 568 14 section section NOUN taxlaw-2809 568 15 213(d)(1)(a 213(d)(1)(a NUM taxlaw-2809 568 16 ) ) PUNCT taxlaw-2809 568 17 provides provide VERB taxlaw-2809 568 18 that that SCONJ taxlaw-2809 568 19 medical medical ADJ taxlaw-2809 568 20 care care NOUN taxlaw-2809 568 21 consists consist VERB taxlaw-2809 568 22 of of ADP taxlaw-2809 568 23 “ " PUNCT taxlaw-2809 568 24 amounts amount NOUN taxlaw-2809 568 25 paid pay VERB taxlaw-2809 568 26 for for ADP taxlaw-2809 568 27 the the DET taxlaw-2809 568 28 diagnosis diagnosis NOUN taxlaw-2809 568 29 , , PUNCT taxlaw-2809 568 30 cure cure NOUN taxlaw-2809 568 31 , , PUNCT taxlaw-2809 568 32 mitigation mitigation NOUN taxlaw-2809 568 33 , , PUNCT taxlaw-2809 568 34 treatment treatment NOUN taxlaw-2809 568 35 , , PUNCT taxlaw-2809 568 36 or or CCONJ taxlaw-2809 568 37 prevention prevention NOUN taxlaw-2809 568 38 of of ADP taxlaw-2809 568 39 disease disease NOUN taxlaw-2809 568 40 or or CCONJ taxlaw-2809 568 41 for for ADP taxlaw-2809 568 42 the the DET taxlaw-2809 568 43 purpose purpose NOUN taxlaw-2809 568 44 of of ADP taxlaw-2809 568 45 affecting affect VERB taxlaw-2809 568 46 any any DET taxlaw-2809 568 47 structure structure NOUN taxlaw-2809 568 48 or or CCONJ taxlaw-2809 568 49 function function NOUN taxlaw-2809 568 50 of of ADP taxlaw-2809 568 51 the the DET taxlaw-2809 568 52 body body NOUN taxlaw-2809 568 53 . . PUNCT taxlaw-2809 568 54 ” " PUNCT taxlaw-2809 569 1 section section NOUN taxlaw-2809 569 2 213(d)(9)(b 213(d)(9)(b NUM taxlaw-2809 569 3 ) ) PUNCT taxlaw-2809 569 4 defines define VERB taxlaw-2809 569 5 cosmetic cosmetic ADJ taxlaw-2809 569 6 surgery surgery NOUN taxlaw-2809 569 7 as as ADP taxlaw-2809 569 8 “ " PUNCT taxlaw-2809 569 9 any any DET taxlaw-2809 569 10 procedure procedure NOUN taxlaw-2809 569 11 which which PRON taxlaw-2809 569 12 is be AUX taxlaw-2809 569 13 directed direct VERB taxlaw-2809 569 14 at at ADP taxlaw-2809 569 15 improving improve VERB taxlaw-2809 569 16 the the DET taxlaw-2809 569 17 patient patient NOUN taxlaw-2809 569 18 ’s ’s PART taxlaw-2809 569 19 appearance appearance NOUN taxlaw-2809 569 20 , , PUNCT taxlaw-2809 569 21 and and CCONJ taxlaw-2809 569 22 does do AUX taxlaw-2809 569 23 not not PART taxlaw-2809 569 24 meaningfully meaningfully ADV taxlaw-2809 569 25 promote promote VERB taxlaw-2809 569 26 the the DET taxlaw-2809 569 27 proper proper ADJ taxlaw-2809 569 28 function function NOUN taxlaw-2809 569 29 of of ADP taxlaw-2809 569 30 the the DET taxlaw-2809 569 31 body body NOUN taxlaw-2809 569 32 or or CCONJ taxlaw-2809 569 33 prevent prevent VERB taxlaw-2809 569 34 or or CCONJ taxlaw-2809 569 35 treat treat VERB taxlaw-2809 569 36 illness illness NOUN taxlaw-2809 569 37 or or CCONJ taxlaw-2809 569 38 disease disease NOUN taxlaw-2809 569 39 . . PUNCT taxlaw-2809 569 40 ” " PUNCT taxlaw-2809 570 1 thus thus ADV taxlaw-2809 570 2 , , PUNCT taxlaw-2809 570 3 judge judge PROPN taxlaw-2809 570 4 gustafson gustafson PROPN taxlaw-2809 570 5 argued argue VERB taxlaw-2809 570 6 that that SCONJ taxlaw-2809 570 7 , , PUNCT taxlaw-2809 570 8 because because SCONJ taxlaw-2809 570 9 of of ADP taxlaw-2809 570 10 the the DET taxlaw-2809 570 11 omission omission NOUN taxlaw-2809 570 12 of of ADP taxlaw-2809 570 13 the the DET taxlaw-2809 570 14 word word NOUN taxlaw-2809 570 15 “ " PUNCT taxlaw-2809 570 16 mitigate mitigate NOUN taxlaw-2809 570 17 ” " PUNCT taxlaw-2809 570 18 in in ADP taxlaw-2809 570 19 § § PROPN taxlaw-2809 570 20 213(d)(9)(b 213(d)(9)(b PROPN taxlaw-2809 570 21 ) ) PUNCT taxlaw-2809 570 22 , , PUNCT taxlaw-2809 570 23 procedures procedure NOUN taxlaw-2809 570 24 that that PRON taxlaw-2809 570 25 improve improve VERB taxlaw-2809 570 26 appearance appearance NOUN taxlaw-2809 570 27 , , PUNCT taxlaw-2809 570 28 but but CCONJ taxlaw-2809 570 29 merely merely ADV taxlaw-2809 570 30 mitigate mitigate VERB taxlaw-2809 570 31 rather rather ADV taxlaw-2809 570 32 than than ADP taxlaw-2809 570 33 prevent prevent VERB taxlaw-2809 570 34 or or CCONJ taxlaw-2809 570 35 treat treat VERB taxlaw-2809 570 36 illness illness NOUN taxlaw-2809 570 37 , , PUNCT taxlaw-2809 570 38 are be AUX taxlaw-2809 570 39 not not PART taxlaw-2809 570 40 excluded exclude VERB taxlaw-2809 570 41 from from ADP taxlaw-2809 570 42 the the DET taxlaw-2809 570 43 definition definition NOUN taxlaw-2809 570 44 of of ADP taxlaw-2809 570 45 cosmetic cosmetic ADJ taxlaw-2809 570 46 surgery surgery NOUN taxlaw-2809 570 47 and and CCONJ taxlaw-2809 570 48 are be AUX taxlaw-2809 570 49 only only ADV taxlaw-2809 570 50 deductible deductible ADJ taxlaw-2809 570 51 if if SCONJ taxlaw-2809 570 52 they they PRON taxlaw-2809 570 53 fall fall VERB taxlaw-2809 570 54 within within ADP taxlaw-2809 570 55 the the DET taxlaw-2809 570 56 exception exception NOUN taxlaw-2809 570 57 of of ADP taxlaw-2809 570 58 § § PROPN taxlaw-2809 570 59 213(d)(9)(a).192 213(d)(9)(a).192 NUM taxlaw-2809 570 60 to to PART taxlaw-2809 570 61 “ " PUNCT taxlaw-2809 570 62 treat treat VERB taxlaw-2809 570 63 ” " PUNCT taxlaw-2809 570 64 a a DET taxlaw-2809 570 65 disease disease NOUN taxlaw-2809 570 66 , , PUNCT taxlaw-2809 570 67 a a DET taxlaw-2809 570 68 procedure procedure NOUN taxlaw-2809 570 69 must must AUX taxlaw-2809 570 70 “ " PUNCT taxlaw-2809 570 71 bear bear VERB taxlaw-2809 570 72 directly directly ADV taxlaw-2809 570 73 on on ADP taxlaw-2809 570 74 the the DET taxlaw-2809 570 75 condition condition NOUN taxlaw-2809 570 76 in in ADP taxlaw-2809 570 77 question question NOUN taxlaw-2809 570 78 . . PUNCT taxlaw-2809 571 1 ”193 ”193 PUNCT taxlaw-2809 571 2 mitigation mitigation NOUN taxlaw-2809 571 3 , , PUNCT taxlaw-2809 571 4 on on ADP taxlaw-2809 571 5 the the DET taxlaw-2809 571 6 other other ADJ taxlaw-2809 571 7 hand hand NOUN taxlaw-2809 571 8 , , PUNCT taxlaw-2809 571 9 merely merely ADV taxlaw-2809 571 10 makes make VERB taxlaw-2809 571 11 a a DET taxlaw-2809 571 12 disease disease NOUN taxlaw-2809 571 13 less less ADV taxlaw-2809 571 14 severe severe ADJ taxlaw-2809 571 15 , , PUNCT taxlaw-2809 571 16 or or CCONJ taxlaw-2809 571 17 lessens lessen VERB taxlaw-2809 571 18 the the DET taxlaw-2809 571 19 symptoms symptom NOUN taxlaw-2809 571 20 . . PUNCT taxlaw-2809 572 1 194 194 NUM taxlaw-2809 572 2 therefore therefore ADV taxlaw-2809 572 3 , , PUNCT taxlaw-2809 572 4 “ " PUNCT taxlaw-2809 572 5 ‘ ' PUNCT taxlaw-2809 572 6 treatment treatment NOUN taxlaw-2809 572 7 ’ ' PUNCT taxlaw-2809 572 8 addresses address NOUN taxlaw-2809 572 9 underlying underlie VERB taxlaw-2809 572 10 causes cause NOUN taxlaw-2809 572 11 and and CCONJ taxlaw-2809 572 12 ‘ ' PUNCT taxlaw-2809 572 13 mitigation mitigation NOUN taxlaw-2809 572 14 ’ ' PUNCT taxlaw-2809 572 15 lessens lessen VERB taxlaw-2809 572 16 effects effect NOUN taxlaw-2809 572 17 . . PUNCT taxlaw-2809 572 18 ”195 ”195 PUNCT taxlaw-2809 572 19 according accord VERB taxlaw-2809 572 20 to to ADP taxlaw-2809 572 21 judge judge PROPN taxlaw-2809 572 22 gustafson gustafson PROPN taxlaw-2809 572 23 , , PUNCT taxlaw-2809 572 24 srs srs PROPN taxlaw-2809 572 25 mitigated mitigate VERB taxlaw-2809 572 26 o’donnabhain o’donnabhain PROPN taxlaw-2809 572 27 ’s ’s PART taxlaw-2809 572 28 symptoms symptom NOUN taxlaw-2809 572 29 of of ADP taxlaw-2809 572 30 gid gid PROPN taxlaw-2809 572 31 , , PUNCT taxlaw-2809 572 32 but but CCONJ taxlaw-2809 572 33 was be AUX taxlaw-2809 572 34 not not PART taxlaw-2809 572 35 a a DET taxlaw-2809 572 36 treatment treatment NOUN taxlaw-2809 572 37 because because SCONJ taxlaw-2809 572 38 “ " PUNCT taxlaw-2809 572 39 a a DET taxlaw-2809 572 40 procedure procedure NOUN taxlaw-2809 572 41 that that PRON taxlaw-2809 572 42 changes change VERB taxlaw-2809 572 43 the the DET taxlaw-2809 572 44 patient patient NOUN taxlaw-2809 572 45 ’s ’s PART taxlaw-2809 572 46 healthy healthy ADJ taxlaw-2809 572 47 male male ADJ taxlaw-2809 572 48 body body NOUN taxlaw-2809 572 49 ( ( PUNCT taxlaw-2809 572 50 in in ADP taxlaw-2809 572 51 fact fact NOUN taxlaw-2809 572 52 , , PUNCT taxlaw-2809 572 53 that that PRON taxlaw-2809 572 54 disables disable VERB taxlaw-2809 572 55 his his PRON taxlaw-2809 572 56 healthy healthy ADJ taxlaw-2809 572 57 male male ADJ taxlaw-2809 572 58 body body NOUN taxlaw-2809 572 59 ) ) PUNCT taxlaw-2809 572 60 and and CCONJ taxlaw-2809 572 61 leaves leave VERB taxlaw-2809 572 62 his his PRON taxlaw-2809 572 63 mind mind NOUN taxlaw-2809 572 64 unchanged unchanged ADJ taxlaw-2809 572 65 . . PUNCT taxlaw-2809 572 66 . . PUNCT taxlaw-2809 573 1 . . PUNCT taxlaw-2809 574 1 has have AUX taxlaw-2809 574 2 not not PART taxlaw-2809 574 3 treated treat VERB taxlaw-2809 574 4 his his PRON taxlaw-2809 574 5 mental mental ADJ taxlaw-2809 574 6 disease disease NOUN taxlaw-2809 574 7 . . PUNCT taxlaw-2809 574 8 ”196 ”196 PROPN taxlaw-2809 574 9 judge judge PROPN taxlaw-2809 574 10 foley foley PROPN taxlaw-2809 574 11 ’s ’s PART taxlaw-2809 574 12 dissenting dissent VERB taxlaw-2809 574 13 opinion opinion NOUN taxlaw-2809 574 14 focused focus VERB taxlaw-2809 574 15 on on ADP taxlaw-2809 574 16 the the DET taxlaw-2809 574 17 definition definition NOUN taxlaw-2809 574 18 of of ADP taxlaw-2809 574 19 cosmetic cosmetic ADJ taxlaw-2809 574 20 surgery surgery NOUN taxlaw-2809 574 21 found find VERB taxlaw-2809 574 22 in in ADP taxlaw-2809 574 23 § § PROPN taxlaw-2809 574 24 213(d)(9)(b 213(d)(9)(b PROPN taxlaw-2809 574 25 ) ) PUNCT taxlaw-2809 574 26 , , PUNCT taxlaw-2809 574 27 which which PRON taxlaw-2809 574 28 provides provide VERB taxlaw-2809 574 29 that that SCONJ taxlaw-2809 574 30 “ " PUNCT taxlaw-2809 574 31 ‘ ' PUNCT taxlaw-2809 574 32 cosmetic cosmetic ADJ taxlaw-2809 574 33 surgery surgery NOUN taxlaw-2809 574 34 ’ ' PUNCT taxlaw-2809 574 35 means mean VERB taxlaw-2809 574 36 any any DET taxlaw-2809 574 37 procedure procedure NOUN taxlaw-2809 574 38 which which PRON taxlaw-2809 574 39 is be AUX taxlaw-2809 574 40 directed direct VERB taxlaw-2809 574 41 at at ADP taxlaw-2809 574 42 improving improve VERB taxlaw-2809 574 43 the the DET taxlaw-2809 574 44 patient patient NOUN taxlaw-2809 574 45 ’s ’s PART taxlaw-2809 574 46 appearance appearance NOUN taxlaw-2809 574 47 and and CCONJ taxlaw-2809 574 48 does do AUX taxlaw-2809 574 49 not not PART taxlaw-2809 574 50 meaningfully meaningfully ADV taxlaw-2809 574 51 promote promote VERB taxlaw-2809 574 52 the the DET taxlaw-2809 574 53 proper proper ADJ taxlaw-2809 574 54 function function NOUN taxlaw-2809 574 55 of of ADP taxlaw-2809 574 56 the the DET taxlaw-2809 574 57 body body NOUN taxlaw-2809 574 58 or or CCONJ taxlaw-2809 574 59 prevent prevent VERB taxlaw-2809 574 60 or or CCONJ taxlaw-2809 574 61 treat treat VERB taxlaw-2809 574 62 illness illness NOUN taxlaw-2809 574 63 or or CCONJ taxlaw-2809 574 64 disease disease NOUN taxlaw-2809 574 65 . . PUNCT taxlaw-2809 575 1 ”197 ”197 PUNCT taxlaw-2809 575 2 judge judge PROPN taxlaw-2809 575 3 foley foley PROPN taxlaw-2809 575 4 contended contend VERB taxlaw-2809 575 5 that that SCONJ taxlaw-2809 575 6 the the DET taxlaw-2809 575 7 statutory statutory ADJ taxlaw-2809 575 8 definition definition NOUN taxlaw-2809 575 9 does do AUX taxlaw-2809 575 10 not not PART taxlaw-2809 575 11 exclude exclude VERB taxlaw-2809 575 12 from from ADP taxlaw-2809 575 13 cosmetic cosmetic ADJ taxlaw-2809 575 14 surgery surgery NOUN taxlaw-2809 575 15 any any DET taxlaw-2809 575 16 procedure procedure NOUN taxlaw-2809 575 17 that that PRON taxlaw-2809 575 18 treats treat VERB taxlaw-2809 575 19 disease.198 disease.198 VERB taxlaw-2809 575 20 instead instead ADV taxlaw-2809 575 21 , , PUNCT taxlaw-2809 575 22 he he PRON taxlaw-2809 575 23 argued argue VERB taxlaw-2809 575 24 that that SCONJ taxlaw-2809 575 25 the the DET taxlaw-2809 575 26 test test NOUN taxlaw-2809 575 27 for for ADP taxlaw-2809 575 28 cosmetic cosmetic ADJ taxlaw-2809 575 29 surgery surgery NOUN taxlaw-2809 575 30 set set VERB taxlaw-2809 575 31 forth forth ADV taxlaw-2809 575 32 in in ADP taxlaw-2809 575 33 213(d)(9)(b 213(d)(9)(b NUM taxlaw-2809 575 34 ) ) PUNCT taxlaw-2809 575 35 consists consist VERB taxlaw-2809 575 36 of of ADP taxlaw-2809 575 37 two two NUM taxlaw-2809 575 38 parts.199 parts.199 NOUN taxlaw-2809 575 39 the the DET taxlaw-2809 575 40 threshold threshold NOUN taxlaw-2809 575 41 question question NOUN taxlaw-2809 575 42 is be AUX taxlaw-2809 575 43 whether whether SCONJ taxlaw-2809 575 44 the the DET taxlaw-2809 575 45 187 187 NUM taxlaw-2809 575 46 i i PRON taxlaw-2809 575 47 d. d. NOUN taxlaw-2809 575 48 at at ADP taxlaw-2809 575 49 92 92 NUM taxlaw-2809 575 50 . . PUNCT taxlaw-2809 576 1 see see VERB taxlaw-2809 576 2 also also ADV taxlaw-2809 576 3 anthony anthony PROPN taxlaw-2809 576 4 c. c. PROPN taxlaw-2809 576 5 infanti infanti PROPN taxlaw-2809 576 6 , , PUNCT taxlaw-2809 576 7 dissecting dissect VERB taxlaw-2809 576 8 o’donnabhain o’donnabhain PROPN taxlaw-2809 576 9 , , PUNCT taxlaw-2809 576 10 126 126 NUM taxlaw-2809 576 11 tax tax NOUN taxlaw-2809 576 12 notes note NOUN taxlaw-2809 576 13 1403 1403 NUM taxlaw-2809 576 14 , , PUNCT taxlaw-2809 576 15 1404 1404 NUM taxlaw-2809 576 16 ( ( PUNCT taxlaw-2809 576 17 “ " PUNCT taxlaw-2809 576 18 the the DET taxlaw-2809 576 19 statute statute NOUN taxlaw-2809 576 20 embodies embody VERB taxlaw-2809 576 21 no no DET taxlaw-2809 576 22 requirement requirement NOUN taxlaw-2809 576 23 of of ADP taxlaw-2809 576 24 medical medical ADJ taxlaw-2809 576 25 necessity necessity NOUN taxlaw-2809 576 26 , , PUNCT taxlaw-2809 576 27 and and CCONJ taxlaw-2809 576 28 this this DET taxlaw-2809 576 29 phrase phrase NOUN taxlaw-2809 576 30 appears appear VERB taxlaw-2809 576 31 only only ADV taxlaw-2809 576 32 in in ADP taxlaw-2809 576 33 passing pass VERB taxlaw-2809 576 34 in in ADP taxlaw-2809 576 35 a a DET taxlaw-2809 576 36 senate senate PROPN taxlaw-2809 576 37 committee committee NOUN taxlaw-2809 576 38 report report NOUN taxlaw-2809 576 39 and and CCONJ taxlaw-2809 576 40 not not PART taxlaw-2809 576 41 at at ADV taxlaw-2809 576 42 all all ADV taxlaw-2809 576 43 in in ADP taxlaw-2809 576 44 the the DET taxlaw-2809 576 45 house house PROPN taxlaw-2809 576 46 conference conference NOUN taxlaw-2809 576 47 report report NOUN taxlaw-2809 576 48 relating relate VERB taxlaw-2809 576 49 to to ADP taxlaw-2809 576 50 the the DET taxlaw-2809 576 51 enactment enactment NOUN taxlaw-2809 576 52 of of ADP taxlaw-2809 576 53 section section NOUN taxlaw-2809 576 54 213(d)(9 213(d)(9 PROPN taxlaw-2809 576 55 ) ) PUNCT taxlaw-2809 576 56 . . PUNCT taxlaw-2809 576 57 ” " PUNCT taxlaw-2809 576 58 ) ) PUNCT taxlaw-2809 577 1 ( ( PUNCT taxlaw-2809 577 2 citations citation NOUN taxlaw-2809 577 3 omitted omit VERB taxlaw-2809 577 4 ) ) PUNCT taxlaw-2809 577 5 . . PUNCT taxlaw-2809 578 1 188 188 NUM taxlaw-2809 578 2 o’donnabhain o’donnabhain PROPN taxlaw-2809 578 3 , , PUNCT taxlaw-2809 578 4 134 134 NUM taxlaw-2809 578 5 t.c t.c NOUN taxlaw-2809 578 6 . . PUNCT taxlaw-2809 579 1 at at ADP taxlaw-2809 579 2 101 101 NUM taxlaw-2809 579 3 ( ( PUNCT taxlaw-2809 579 4 goeke goeke PROPN taxlaw-2809 579 5 , , PUNCT taxlaw-2809 579 6 j. j. PROPN taxlaw-2809 579 7 , , PUNCT taxlaw-2809 579 8 concurring concur VERB taxlaw-2809 579 9 ) ) PUNCT taxlaw-2809 579 10 . . PUNCT taxlaw-2809 580 1 189 189 NUM taxlaw-2809 581 1 i i PRON taxlaw-2809 581 2 d. d. PROPN taxlaw-2809 581 3 at at ADP taxlaw-2809 581 4 102 102 NUM taxlaw-2809 581 5 . . PUNCT taxlaw-2809 582 1 190 190 NUM taxlaw-2809 583 1 i i PROPN taxlaw-2809 583 2 d. d. PROPN taxlaw-2809 583 3 191 191 NUM taxlaw-2809 584 1 i i PRON taxlaw-2809 584 2 d. d. PROPN taxlaw-2809 584 3 at at ADP taxlaw-2809 584 4 109 109 NUM taxlaw-2809 584 5 - - SYM taxlaw-2809 584 6 22 22 NUM taxlaw-2809 584 7 ( ( PUNCT taxlaw-2809 584 8 gustafson gustafson PROPN taxlaw-2809 584 9 , , PUNCT taxlaw-2809 584 10 j. j. PROPN taxlaw-2809 584 11 , , PUNCT taxlaw-2809 584 12 dissenting dissent VERB taxlaw-2809 584 13 ) ) PUNCT taxlaw-2809 584 14 . . PUNCT taxlaw-2809 585 1 192 192 NUM taxlaw-2809 586 1 i i PRON taxlaw-2809 586 2 d. d. NOUN taxlaw-2809 586 3 at at ADP taxlaw-2809 586 4 116 116 NUM taxlaw-2809 586 5 - - SYM taxlaw-2809 586 6 21 21 NUM taxlaw-2809 586 7 . . PUNCT taxlaw-2809 586 8 193 193 NUM taxlaw-2809 587 1 i i PRON taxlaw-2809 587 2 d. d. PROPN taxlaw-2809 587 3 at at ADP taxlaw-2809 587 4 116 116 NUM taxlaw-2809 587 5 ( ( PUNCT taxlaw-2809 587 6 citations citation NOUN taxlaw-2809 587 7 omitted omit VERB taxlaw-2809 587 8 ) ) PUNCT taxlaw-2809 587 9 . . PUNCT taxlaw-2809 588 1 194 194 NUM taxlaw-2809 589 1 i i PRON taxlaw-2809 589 2 d. d. PROPN taxlaw-2809 589 3 195 195 NUM taxlaw-2809 589 4 i i PROPN taxlaw-2809 589 5 d. d. PROPN taxlaw-2809 589 6 at at ADP taxlaw-2809 589 7 117 117 NUM taxlaw-2809 589 8 . . PUNCT taxlaw-2809 589 9 196 196 NUM taxlaw-2809 590 1 i i PRON taxlaw-2809 590 2 d. d. PROPN taxlaw-2809 590 3 at at ADP taxlaw-2809 590 4 122 122 NUM taxlaw-2809 590 5 . . PUNCT taxlaw-2809 590 6 197 197 NUM taxlaw-2809 591 1 i i PRON taxlaw-2809 591 2 d. d. PROPN taxlaw-2809 591 3 at at ADP taxlaw-2809 591 4 104 104 NUM taxlaw-2809 591 5 - - SYM taxlaw-2809 591 6 09 09 NUM taxlaw-2809 591 7 ( ( PUNCT taxlaw-2809 591 8 foley foley PROPN taxlaw-2809 591 9 , , PUNCT taxlaw-2809 591 10 j. j. PROPN taxlaw-2809 591 11 , , PUNCT taxlaw-2809 591 12 dissenting dissent VERB taxlaw-2809 591 13 ) ) PUNCT taxlaw-2809 591 14 . . PUNCT taxlaw-2809 592 1 198 198 NUM taxlaw-2809 593 1 i i PRON taxlaw-2809 593 2 d. d. PROPN taxlaw-2809 593 3 199 199 NUM taxlaw-2809 594 1 i i PROPN taxlaw-2809 594 2 d. d. PROPN taxlaw-2809 594 3 108 108 NUM taxlaw-2809 594 4 columbia columbia PROPN taxlaw-2809 594 5 journal journal PROPN taxlaw-2809 594 6 of of ADP taxlaw-2809 594 7 tax tax NOUN taxlaw-2809 594 8 law law NOUN taxlaw-2809 594 9 [ [ X taxlaw-2809 594 10 vol.3:86 vol.3:86 ADJ taxlaw-2809 594 11 procedure procedure NOUN taxlaw-2809 594 12 is be AUX taxlaw-2809 594 13 directed direct VERB taxlaw-2809 594 14 at at ADP taxlaw-2809 594 15 improving improve VERB taxlaw-2809 594 16 appearance.200 appearance.200 PRON taxlaw-2809 594 17 the the DET taxlaw-2809 594 18 second second ADJ taxlaw-2809 594 19 part part NOUN taxlaw-2809 594 20 of of ADP taxlaw-2809 594 21 the the DET taxlaw-2809 594 22 test test NOUN taxlaw-2809 594 23 asks ask VERB taxlaw-2809 594 24 whether whether SCONJ taxlaw-2809 594 25 the the DET taxlaw-2809 594 26 procedure procedure NOUN taxlaw-2809 594 27 meaningfully meaningfully ADV taxlaw-2809 594 28 promotes promote VERB taxlaw-2809 594 29 proper proper ADJ taxlaw-2809 594 30 bodily bodily ADJ taxlaw-2809 594 31 function function NOUN taxlaw-2809 594 32 or or CCONJ taxlaw-2809 594 33 prevents prevent VERB taxlaw-2809 594 34 or or CCONJ taxlaw-2809 594 35 treats treat VERB taxlaw-2809 594 36 disease.201 disease.201 VERB taxlaw-2809 594 37 judge judge PROPN taxlaw-2809 594 38 foley foley PROPN taxlaw-2809 594 39 argued argue VERB taxlaw-2809 594 40 that that SCONJ taxlaw-2809 594 41 this this DET taxlaw-2809 594 42 second second ADJ taxlaw-2809 594 43 part part NOUN taxlaw-2809 594 44 is be AUX taxlaw-2809 594 45 disjunctive disjunctive ADJ taxlaw-2809 594 46 and and CCONJ taxlaw-2809 594 47 indicates indicate VERB taxlaw-2809 594 48 that that SCONJ taxlaw-2809 594 49 a a DET taxlaw-2809 594 50 procedure procedure NOUN taxlaw-2809 594 51 that that PRON taxlaw-2809 594 52 is be AUX taxlaw-2809 594 53 directed direct VERB taxlaw-2809 594 54 at at ADP taxlaw-2809 594 55 improving improve VERB taxlaw-2809 594 56 appearance appearance NOUN taxlaw-2809 594 57 is be AUX taxlaw-2809 594 58 cosmetic cosmetic ADJ taxlaw-2809 594 59 surgery surgery NOUN taxlaw-2809 594 60 either either CCONJ taxlaw-2809 594 61 if if SCONJ taxlaw-2809 594 62 it it PRON taxlaw-2809 594 63 does do AUX taxlaw-2809 594 64 not not PART taxlaw-2809 594 65 meaningfully meaningfully ADV taxlaw-2809 594 66 promote promote VERB taxlaw-2809 594 67 proper proper ADJ taxlaw-2809 594 68 function function NOUN taxlaw-2809 594 69 of of ADP taxlaw-2809 594 70 the the DET taxlaw-2809 594 71 body body NOUN taxlaw-2809 594 72 , , PUNCT taxlaw-2809 594 73 or or CCONJ taxlaw-2809 594 74 if if SCONJ taxlaw-2809 594 75 it it PRON taxlaw-2809 594 76 does do AUX taxlaw-2809 594 77 not not PART taxlaw-2809 594 78 prevent prevent VERB taxlaw-2809 594 79 or or CCONJ taxlaw-2809 594 80 treat treat VERB taxlaw-2809 594 81 disease disease NOUN taxlaw-2809 594 82 or or CCONJ taxlaw-2809 594 83 illness.202 illness.202 INTJ taxlaw-2809 594 84 even even ADV taxlaw-2809 594 85 if if SCONJ taxlaw-2809 594 86 srs srs PROPN taxlaw-2809 594 87 treated treat VERB taxlaw-2809 594 88 o’donnabhain o’donnabhain PROPN taxlaw-2809 594 89 ’s ’s PART taxlaw-2809 594 90 disease disease NOUN taxlaw-2809 594 91 , , PUNCT taxlaw-2809 594 92 it it PRON taxlaw-2809 594 93 did do AUX taxlaw-2809 594 94 not not PART taxlaw-2809 594 95 ( ( PUNCT taxlaw-2809 594 96 according accord VERB taxlaw-2809 594 97 to to ADP taxlaw-2809 594 98 judge judge PROPN taxlaw-2809 594 99 foley foley PROPN taxlaw-2809 594 100 ) ) PUNCT taxlaw-2809 594 101 meaningfully meaningfully ADV taxlaw-2809 594 102 promote promote VERB taxlaw-2809 594 103 the the DET taxlaw-2809 594 104 proper proper ADJ taxlaw-2809 594 105 function function NOUN taxlaw-2809 594 106 of of ADP taxlaw-2809 594 107 her her PRON taxlaw-2809 594 108 body body NOUN taxlaw-2809 594 109 , , PUNCT taxlaw-2809 594 110 and and CCONJ taxlaw-2809 594 111 thus thus ADV taxlaw-2809 594 112 is be AUX taxlaw-2809 594 113 within within ADP taxlaw-2809 594 114 the the DET taxlaw-2809 594 115 definition definition NOUN taxlaw-2809 594 116 of of ADP taxlaw-2809 594 117 nondeductible nondeductible ADJ taxlaw-2809 594 118 cosmetic cosmetic ADJ taxlaw-2809 594 119 surgery surgery NOUN taxlaw-2809 594 120 in in ADP taxlaw-2809 594 121 § § PROPN taxlaw-2809 594 122 213(d)(9)(b).203 213(d)(9)(b).203 PROPN taxlaw-2809 594 123 c. c. NOUN taxlaw-2809 594 124 analysis analysis NOUN taxlaw-2809 594 125 the the DET taxlaw-2809 594 126 statutory statutory ADJ taxlaw-2809 594 127 language language NOUN taxlaw-2809 594 128 of of ADP taxlaw-2809 594 129 § § PROPN taxlaw-2809 594 130 213(d)(9 213(d)(9 PROPN taxlaw-2809 594 131 ) ) PUNCT taxlaw-2809 594 132 is be AUX taxlaw-2809 594 133 not not PART taxlaw-2809 594 134 nearly nearly ADV taxlaw-2809 594 135 as as ADV taxlaw-2809 594 136 murky murky ADJ taxlaw-2809 594 137 as as SCONJ taxlaw-2809 594 138 one one PRON taxlaw-2809 594 139 would would AUX taxlaw-2809 594 140 believe believe VERB taxlaw-2809 594 141 after after ADP taxlaw-2809 594 142 reading read VERB taxlaw-2809 594 143 the the DET taxlaw-2809 594 144 various various ADJ taxlaw-2809 594 145 tax tax NOUN taxlaw-2809 594 146 court court NOUN taxlaw-2809 594 147 opinions opinion NOUN taxlaw-2809 594 148 authored author VERB taxlaw-2809 594 149 in in ADP taxlaw-2809 594 150 o’donnabhain o’donnabhain PROPN taxlaw-2809 594 151 . . PUNCT taxlaw-2809 595 1 section section PROPN taxlaw-2809 595 2 213(d)(9)(b 213(d)(9)(b PROPN taxlaw-2809 595 3 ) ) PUNCT taxlaw-2809 595 4 excludes exclude NOUN taxlaw-2809 595 5 from from ADP taxlaw-2809 595 6 the the DET taxlaw-2809 595 7 definition definition NOUN taxlaw-2809 595 8 of of ADP taxlaw-2809 595 9 “ " PUNCT taxlaw-2809 595 10 medical medical ADJ taxlaw-2809 595 11 care care NOUN taxlaw-2809 595 12 ” " PUNCT taxlaw-2809 595 13 any any DET taxlaw-2809 595 14 procedure procedure NOUN taxlaw-2809 595 15 which which PRON taxlaw-2809 595 16 is be AUX taxlaw-2809 595 17 directed direct VERB taxlaw-2809 595 18 at at ADP taxlaw-2809 595 19 improving improve VERB taxlaw-2809 595 20 appearance appearance NOUN taxlaw-2809 595 21 , , PUNCT taxlaw-2809 595 22 but but CCONJ taxlaw-2809 595 23 “ " PUNCT taxlaw-2809 595 24 does do AUX taxlaw-2809 595 25 not not PART taxlaw-2809 595 26 meaningfully meaningfully ADV taxlaw-2809 595 27 promote promote VERB taxlaw-2809 595 28 the the DET taxlaw-2809 595 29 proper proper ADJ taxlaw-2809 595 30 function function NOUN taxlaw-2809 595 31 of of ADP taxlaw-2809 595 32 the the DET taxlaw-2809 595 33 body body NOUN taxlaw-2809 595 34 or or CCONJ taxlaw-2809 595 35 prevent prevent VERB taxlaw-2809 595 36 or or CCONJ taxlaw-2809 595 37 treat treat VERB taxlaw-2809 595 38 illness illness NOUN taxlaw-2809 595 39 or or CCONJ taxlaw-2809 595 40 disease disease NOUN taxlaw-2809 595 41 . . PUNCT taxlaw-2809 595 42 ” " PUNCT taxlaw-2809 596 1 such such ADJ taxlaw-2809 596 2 procedures procedure NOUN taxlaw-2809 596 3 are be AUX taxlaw-2809 596 4 cosmetic cosmetic ADJ taxlaw-2809 596 5 surgery surgery NOUN taxlaw-2809 596 6 . . PUNCT taxlaw-2809 597 1 judge judge PROPN taxlaw-2809 597 2 foley foley PROPN taxlaw-2809 597 3 , , PUNCT taxlaw-2809 597 4 ostensibly ostensibly ADV taxlaw-2809 597 5 adhering adhere VERB taxlaw-2809 597 6 to to ADP taxlaw-2809 597 7 the the DET taxlaw-2809 597 8 plain plain ADJ taxlaw-2809 597 9 language language NOUN taxlaw-2809 597 10 of of ADP taxlaw-2809 597 11 § § PROPN taxlaw-2809 597 12 213(d)(9 213(d)(9 PROPN taxlaw-2809 597 13 ) ) PUNCT taxlaw-2809 597 14 , , PUNCT taxlaw-2809 597 15 argued argue VERB taxlaw-2809 597 16 that that SCONJ taxlaw-2809 597 17 in in ADP taxlaw-2809 597 18 order order NOUN taxlaw-2809 597 19 for for ADP taxlaw-2809 597 20 a a DET taxlaw-2809 597 21 procedure procedure NOUN taxlaw-2809 597 22 that that PRON taxlaw-2809 597 23 improves improve VERB taxlaw-2809 597 24 appearance appearance NOUN taxlaw-2809 597 25 to to PART taxlaw-2809 597 26 avoid avoid VERB taxlaw-2809 597 27 classification classification NOUN taxlaw-2809 597 28 as as ADP taxlaw-2809 597 29 cosmetic cosmetic ADJ taxlaw-2809 597 30 surgery surgery NOUN taxlaw-2809 597 31 , , PUNCT taxlaw-2809 597 32 it it PRON taxlaw-2809 597 33 must must AUX taxlaw-2809 597 34 both both PRON taxlaw-2809 597 35 meaningfully meaningfully ADV taxlaw-2809 597 36 promote promote VERB taxlaw-2809 597 37 the the DET taxlaw-2809 597 38 proper proper ADJ taxlaw-2809 597 39 function function NOUN taxlaw-2809 597 40 of of ADP taxlaw-2809 597 41 the the DET taxlaw-2809 597 42 body body NOUN taxlaw-2809 597 43 , , PUNCT taxlaw-2809 597 44 and and CCONJ taxlaw-2809 597 45 treat treat VERB taxlaw-2809 597 46 or or CCONJ taxlaw-2809 597 47 prevent prevent VERB taxlaw-2809 597 48 disease disease NOUN taxlaw-2809 597 49 or or CCONJ taxlaw-2809 597 50 illness illness NOUN taxlaw-2809 597 51 . . PUNCT taxlaw-2809 598 1 204 204 NUM taxlaw-2809 598 2 however however ADV taxlaw-2809 598 3 , , PUNCT taxlaw-2809 598 4 this this DET taxlaw-2809 598 5 interpretation interpretation NOUN taxlaw-2809 598 6 itself itself PRON taxlaw-2809 598 7 ignores ignore VERB taxlaw-2809 598 8 the the DET taxlaw-2809 598 9 plain plain ADJ taxlaw-2809 598 10 language language NOUN taxlaw-2809 598 11 of of ADP taxlaw-2809 598 12 the the DET taxlaw-2809 598 13 statute statute NOUN taxlaw-2809 598 14 . . PUNCT taxlaw-2809 599 1 in in ADP taxlaw-2809 599 2 order order NOUN taxlaw-2809 599 3 for for ADP taxlaw-2809 599 4 judge judge PROPN taxlaw-2809 599 5 foley foley PROPN taxlaw-2809 599 6 ’s ’s PART taxlaw-2809 599 7 interpretation interpretation NOUN taxlaw-2809 599 8 to to PART taxlaw-2809 599 9 be be AUX taxlaw-2809 599 10 correct correct ADJ taxlaw-2809 599 11 , , PUNCT taxlaw-2809 599 12 the the DET taxlaw-2809 599 13 statute statute NOUN taxlaw-2809 599 14 must must AUX taxlaw-2809 599 15 read read VERB taxlaw-2809 599 16 ( ( PUNCT taxlaw-2809 599 17 or or CCONJ taxlaw-2809 599 18 we we PRON taxlaw-2809 599 19 must must AUX taxlaw-2809 599 20 interpret interpret VERB taxlaw-2809 599 21 it it PRON taxlaw-2809 599 22 to to PART taxlaw-2809 599 23 read read VERB taxlaw-2809 599 24 ) ) PUNCT taxlaw-2809 599 25 , , PUNCT taxlaw-2809 599 26 “ " PUNCT taxlaw-2809 599 27 does do AUX taxlaw-2809 599 28 not not PART taxlaw-2809 599 29 meaningfully meaningfully ADV taxlaw-2809 599 30 promote promote VERB taxlaw-2809 599 31 the the DET taxlaw-2809 599 32 proper proper ADJ taxlaw-2809 599 33 function function NOUN taxlaw-2809 599 34 of of ADP taxlaw-2809 599 35 the the DET taxlaw-2809 599 36 body body NOUN taxlaw-2809 599 37 or or CCONJ taxlaw-2809 599 38 does do AUX taxlaw-2809 599 39 not not PART taxlaw-2809 599 40 prevent prevent VERB taxlaw-2809 599 41 or or CCONJ taxlaw-2809 599 42 treat treat VERB taxlaw-2809 599 43 illness illness NOUN taxlaw-2809 599 44 or or CCONJ taxlaw-2809 599 45 disease disease NOUN taxlaw-2809 599 46 . . PUNCT taxlaw-2809 599 47 ” " PUNCT taxlaw-2809 600 1 judge judge PROPN taxlaw-2809 600 2 halpern halpern PROPN taxlaw-2809 600 3 , , PUNCT taxlaw-2809 600 4 concurring concur VERB taxlaw-2809 600 5 in in ADP taxlaw-2809 600 6 the the DET taxlaw-2809 600 7 result result NOUN taxlaw-2809 600 8 , , PUNCT taxlaw-2809 600 9 authored author VERB taxlaw-2809 600 10 an an DET taxlaw-2809 600 11 opinion opinion NOUN taxlaw-2809 600 12 that that PRON taxlaw-2809 600 13 largely largely ADV taxlaw-2809 600 14 consisted consist VERB taxlaw-2809 600 15 of of ADP taxlaw-2809 600 16 responses response NOUN taxlaw-2809 600 17 to to ADP taxlaw-2809 600 18 arguments argument NOUN taxlaw-2809 600 19 advanced advance VERB taxlaw-2809 600 20 by by ADP taxlaw-2809 600 21 judges judge NOUN taxlaw-2809 600 22 foley foley PROPN taxlaw-2809 600 23 and and CCONJ taxlaw-2809 600 24 gustafson gustafson PROPN taxlaw-2809 600 25 in in ADP taxlaw-2809 600 26 their their PRON taxlaw-2809 600 27 dissenting dissent VERB taxlaw-2809 600 28 opinions.205 opinions.205 NUM taxlaw-2809 600 29 judge judge PROPN taxlaw-2809 600 30 halpern halpern PROPN taxlaw-2809 600 31 ’s ’s PART taxlaw-2809 600 32 explanation explanation NOUN taxlaw-2809 600 33 of of ADP taxlaw-2809 600 34 the the DET taxlaw-2809 600 35 logical logical ADJ taxlaw-2809 600 36 fallacy fallacy NOUN taxlaw-2809 600 37 of of ADP taxlaw-2809 600 38 judge judge PROPN taxlaw-2809 600 39 foley foley PROPN taxlaw-2809 600 40 ’s ’s PART taxlaw-2809 600 41 analysis analysis NOUN taxlaw-2809 600 42 is be AUX taxlaw-2809 600 43 helpful helpful ADJ taxlaw-2809 600 44 : : PUNCT taxlaw-2809 600 45 because because SCONJ taxlaw-2809 600 46 the the DET taxlaw-2809 600 47 second second ADJ taxlaw-2809 600 48 part part NOUN taxlaw-2809 600 49 of of ADP taxlaw-2809 600 50 the the DET taxlaw-2809 600 51 test test NOUN taxlaw-2809 600 52 contains contain VERB taxlaw-2809 600 53 two two NUM taxlaw-2809 600 54 expressions expression NOUN taxlaw-2809 600 55 separated separate VERB taxlaw-2809 600 56 by by ADP taxlaw-2809 600 57 “ " PUNCT taxlaw-2809 600 58 or or CCONJ taxlaw-2809 600 59 ” " PUNCT taxlaw-2809 600 60 , , PUNCT taxlaw-2809 600 61 that that DET taxlaw-2809 600 62 part part NOUN taxlaw-2809 600 63 of of ADP taxlaw-2809 600 64 the the DET taxlaw-2809 600 65 test test NOUN taxlaw-2809 600 66 contains contain VERB taxlaw-2809 600 67 a a DET taxlaw-2809 600 68 “ " PUNCT taxlaw-2809 600 69 disjunction disjunction NOUN taxlaw-2809 600 70 ” " PUNCT taxlaw-2809 600 71 ; ; PUNCT taxlaw-2809 600 72 i.e. i.e. X taxlaw-2809 600 73 , , PUNCT taxlaw-2809 600 74 a a DET taxlaw-2809 600 75 compound compound NOUN taxlaw-2809 600 76 proposition proposition NOUN taxlaw-2809 600 77 that that PRON taxlaw-2809 600 78 is be AUX taxlaw-2809 600 79 true true ADJ taxlaw-2809 600 80 if if SCONJ taxlaw-2809 600 81 one one NUM taxlaw-2809 600 82 of of ADP taxlaw-2809 600 83 its its PRON taxlaw-2809 600 84 elements element NOUN taxlaw-2809 600 85 is be AUX taxlaw-2809 600 86 true true ADJ taxlaw-2809 600 87 . . PUNCT taxlaw-2809 601 1 importantly importantly ADV taxlaw-2809 601 2 , , PUNCT taxlaw-2809 601 3 however however ADV taxlaw-2809 601 4 , , PUNCT taxlaw-2809 601 5 the the DET taxlaw-2809 601 6 second second ADJ taxlaw-2809 601 7 part part NOUN taxlaw-2809 601 8 of of ADP taxlaw-2809 601 9 the the DET taxlaw-2809 601 10 test test NOUN taxlaw-2809 601 11 contains contain VERB taxlaw-2809 601 12 not not PART taxlaw-2809 601 13 just just ADV taxlaw-2809 601 14 a a DET taxlaw-2809 601 15 disjunction disjunction NOUN taxlaw-2809 601 16 ( ( PUNCT taxlaw-2809 601 17 i.e. i.e. X taxlaw-2809 601 18 , , PUNCT taxlaw-2809 601 19 ( ( PUNCT taxlaw-2809 601 20 p p NOUN taxlaw-2809 601 21 or or CCONJ taxlaw-2809 601 22 q q NOUN taxlaw-2809 601 23 ) ) PUNCT taxlaw-2809 601 24 ) ) PUNCT taxlaw-2809 601 25 , , PUNCT taxlaw-2809 601 26 but but CCONJ taxlaw-2809 601 27 rather rather ADV taxlaw-2809 601 28 the the DET taxlaw-2809 601 29 negation negation NOUN taxlaw-2809 601 30 of of ADP taxlaw-2809 601 31 a a DET taxlaw-2809 601 32 disjunction disjunction NOUN taxlaw-2809 601 33 ( ( PUNCT taxlaw-2809 601 34 i.e. i.e. X taxlaw-2809 601 35 , , PUNCT taxlaw-2809 601 36 not not PART taxlaw-2809 601 37 ( ( PUNCT taxlaw-2809 601 38 p p NOUN taxlaw-2809 601 39 or or CCONJ taxlaw-2809 601 40 q q NOUN taxlaw-2809 601 41 ) ) PUNCT taxlaw-2809 601 42 ) ) PUNCT taxlaw-2809 601 43 . . PUNCT taxlaw-2809 602 1 judge judge PROPN taxlaw-2809 602 2 foley foley PROPN taxlaw-2809 602 3 errs err VERB taxlaw-2809 602 4 because because SCONJ taxlaw-2809 602 5 he he PRON taxlaw-2809 602 6 assumes assume VERB taxlaw-2809 602 7 that that SCONJ taxlaw-2809 602 8 the the DET taxlaw-2809 602 9 expression expression NOUN taxlaw-2809 602 10 “ " PUNCT taxlaw-2809 602 11 not not PART taxlaw-2809 602 12 ( ( PUNCT taxlaw-2809 602 13 p p NOUN taxlaw-2809 602 14 or or CCONJ taxlaw-2809 602 15 q q NOUN taxlaw-2809 602 16 ) ) PUNCT taxlaw-2809 602 17 ” " PUNCT taxlaw-2809 602 18 is be AUX taxlaw-2809 602 19 [ [ X taxlaw-2809 602 20 logically logically ADV taxlaw-2809 602 21 ] ] X taxlaw-2809 602 22 equivalent equivalent ADJ taxlaw-2809 602 23 to to ADP taxlaw-2809 602 24 the the DET taxlaw-2809 602 25 expression expression NOUN taxlaw-2809 602 26 “ " PUNCT taxlaw-2809 602 27 ( ( PUNCT taxlaw-2809 602 28 not not PART taxlaw-2809 602 29 p p NOUN taxlaw-2809 602 30 ) ) PUNCT taxlaw-2809 602 31 or or CCONJ taxlaw-2809 602 32 ( ( PUNCT taxlaw-2809 602 33 not not PART taxlaw-2809 602 34 q q X taxlaw-2809 602 35 ) ) PUNCT taxlaw-2809 602 36 ” " PUNCT taxlaw-2809 602 37 . . PUNCT taxlaw-2809 602 38 . . PUNCT taxlaw-2809 602 39 . . PUNCT taxlaw-2809 603 1 [ [ X taxlaw-2809 603 2 when when SCONJ taxlaw-2809 603 3 , , PUNCT taxlaw-2809 603 4 in in ADP taxlaw-2809 603 5 fact fact NOUN taxlaw-2809 603 6 , , PUNCT taxlaw-2809 603 7 its its PRON taxlaw-2809 603 8 ] ] X taxlaw-2809 603 9 equivalent equivalent NOUN taxlaw-2809 603 10 is be AUX taxlaw-2809 603 11 of of ADP taxlaw-2809 603 12 the the DET taxlaw-2809 603 13 form form NOUN taxlaw-2809 603 14 “ " PUNCT taxlaw-2809 603 15 ( ( PUNCT taxlaw-2809 603 16 not not PART taxlaw-2809 603 17 p p NOUN taxlaw-2809 603 18 ) ) PUNCT taxlaw-2809 603 19 and and CCONJ taxlaw-2809 603 20 ( ( PUNCT taxlaw-2809 603 21 not not PART taxlaw-2809 603 22 q q X taxlaw-2809 603 23 ) ) PUNCT taxlaw-2809 603 24 ” " PUNCT taxlaw-2809 603 25 , , PUNCT taxlaw-2809 603 26 which which PRON taxlaw-2809 603 27 , , PUNCT taxlaw-2809 603 28 substituting substitute VERB taxlaw-2809 603 29 the the DET taxlaw-2809 603 30 relevant relevant ADJ taxlaw-2809 603 31 words word NOUN taxlaw-2809 603 32 , , PUNCT taxlaw-2809 603 33 is be AUX taxlaw-2809 603 34 : : PUNCT taxlaw-2809 603 35 “ " PUNCT taxlaw-2809 603 36 does do AUX taxlaw-2809 603 37 not not PART taxlaw-2809 603 38 meaningfully meaningfully ADV taxlaw-2809 603 39 promote promote VERB taxlaw-2809 603 40 the the DET taxlaw-2809 603 41 proper proper ADJ taxlaw-2809 603 42 function function NOUN taxlaw-2809 603 43 of of ADP taxlaw-2809 603 44 the the DET taxlaw-2809 603 45 body body NOUN taxlaw-2809 603 46 and and CCONJ taxlaw-2809 603 47 does do AUX taxlaw-2809 603 48 not not PART taxlaw-2809 603 49 prevent prevent VERB taxlaw-2809 603 50 or or CCONJ taxlaw-2809 603 51 treat treat VERB taxlaw-2809 603 52 illness illness NOUN taxlaw-2809 603 53 or or CCONJ taxlaw-2809 603 54 disease disease NOUN taxlaw-2809 603 55 . . PUNCT taxlaw-2809 603 56 ”206 ”206 PUNCT taxlaw-2809 603 57 in in ADP taxlaw-2809 603 58 other other ADJ taxlaw-2809 603 59 words word NOUN taxlaw-2809 603 60 , , PUNCT taxlaw-2809 603 61 judge judge PROPN taxlaw-2809 603 62 foley foley PROPN taxlaw-2809 603 63 is be AUX taxlaw-2809 603 64 mistaken mistaken ADJ taxlaw-2809 603 65 in in ADP taxlaw-2809 603 66 his his PRON taxlaw-2809 603 67 interpretation interpretation NOUN taxlaw-2809 603 68 of of ADP taxlaw-2809 603 69 the the DET taxlaw-2809 603 70 meaning meaning NOUN taxlaw-2809 603 71 of of ADP taxlaw-2809 603 72 § § PROPN taxlaw-2809 603 73 213(d)(9 213(d)(9 PROPN taxlaw-2809 603 74 ) ) PUNCT taxlaw-2809 603 75 , , PUNCT taxlaw-2809 603 76 because because SCONJ taxlaw-2809 603 77 he he PRON taxlaw-2809 603 78 believes believe VERB taxlaw-2809 603 79 it it PRON taxlaw-2809 603 80 to to PART taxlaw-2809 603 81 mean mean VERB taxlaw-2809 603 82 that that SCONJ taxlaw-2809 603 83 a a DET taxlaw-2809 603 84 procedure procedure NOUN taxlaw-2809 603 85 that that PRON taxlaw-2809 603 86 is be AUX taxlaw-2809 603 87 directed direct VERB taxlaw-2809 603 88 at at ADP taxlaw-2809 603 89 improving improve VERB taxlaw-2809 603 90 appearance appearance NOUN taxlaw-2809 603 91 is be AUX taxlaw-2809 603 92 cosmetic cosmetic ADJ taxlaw-2809 603 93 if if SCONJ taxlaw-2809 603 94 either either CCONJ taxlaw-2809 603 95 it it PRON taxlaw-2809 603 96 does do AUX taxlaw-2809 603 97 not not PART taxlaw-2809 603 98 meaningfully meaningfully ADV taxlaw-2809 603 99 promote promote VERB taxlaw-2809 603 100 the the DET taxlaw-2809 603 101 proper proper ADJ taxlaw-2809 603 102 function function NOUN taxlaw-2809 603 103 of of ADP taxlaw-2809 603 104 the the DET taxlaw-2809 603 105 body body NOUN taxlaw-2809 603 106 , , PUNCT taxlaw-2809 603 107 or or CCONJ taxlaw-2809 603 108 if if SCONJ taxlaw-2809 603 109 it it PRON taxlaw-2809 603 110 does do AUX taxlaw-2809 603 111 not not PART taxlaw-2809 603 112 prevent prevent VERB taxlaw-2809 603 113 or or CCONJ taxlaw-2809 603 114 treat treat VERB taxlaw-2809 603 115 disease disease NOUN taxlaw-2809 603 116 or or CCONJ taxlaw-2809 603 117 illness illness NOUN taxlaw-2809 603 118 . . PUNCT taxlaw-2809 604 1 in in ADP taxlaw-2809 604 2 fact fact NOUN taxlaw-2809 604 3 , , PUNCT taxlaw-2809 604 4 based base VERB taxlaw-2809 604 5 on on ADP taxlaw-2809 604 6 the the DET taxlaw-2809 604 7 plain plain ADJ taxlaw-2809 604 8 language language NOUN taxlaw-2809 604 9 of of ADP taxlaw-2809 604 10 the the DET taxlaw-2809 604 11 statute statute NOUN taxlaw-2809 604 12 , , PUNCT taxlaw-2809 604 13 a a DET taxlaw-2809 604 14 procedure procedure NOUN taxlaw-2809 604 15 need need AUX taxlaw-2809 604 16 satisfy satisfy NOUN taxlaw-2809 604 17 only only ADV taxlaw-2809 604 18 one one NUM taxlaw-2809 604 19 of of ADP taxlaw-2809 604 20 these these DET taxlaw-2809 604 21 conditions condition NOUN taxlaw-2809 604 22 to to PART taxlaw-2809 604 23 avoid avoid VERB taxlaw-2809 604 24 200 200 NUM taxlaw-2809 604 25 i i PROPN taxlaw-2809 604 26 d. d. PROPN taxlaw-2809 604 27 201 201 NUM taxlaw-2809 605 1 i i PRON taxlaw-2809 605 2 d. d. PROPN taxlaw-2809 605 3 202 202 NUM taxlaw-2809 606 1 i i PRON taxlaw-2809 606 2 d. d. PROPN taxlaw-2809 606 3 203 203 NUM taxlaw-2809 607 1 i i PRON taxlaw-2809 607 2 d. d. PROPN taxlaw-2809 607 3 204 204 NUM taxlaw-2809 608 1 i i PRON taxlaw-2809 608 2 d. d. PROPN taxlaw-2809 608 3 205 205 NUM taxlaw-2809 609 1 i i PRON taxlaw-2809 609 2 d. d. PROPN taxlaw-2809 609 3 at at ADP taxlaw-2809 609 4 77 77 NUM taxlaw-2809 609 5 - - SYM taxlaw-2809 609 6 85 85 NUM taxlaw-2809 609 7 ( ( PUNCT taxlaw-2809 609 8 halpern halpern PROPN taxlaw-2809 609 9 , , PUNCT taxlaw-2809 609 10 j. j. PROPN taxlaw-2809 609 11 , , PUNCT taxlaw-2809 609 12 concurring concur VERB taxlaw-2809 609 13 ) ) PUNCT taxlaw-2809 609 14 . . PUNCT taxlaw-2809 610 1 206 206 NUM taxlaw-2809 611 1 i i PRON taxlaw-2809 611 2 d. d. PROPN taxlaw-2809 611 3 at at ADP taxlaw-2809 611 4 83 83 NUM taxlaw-2809 611 5 - - SYM taxlaw-2809 611 6 84 84 NUM taxlaw-2809 611 7 ( ( PUNCT taxlaw-2809 611 8 emphasis emphasis NOUN taxlaw-2809 611 9 added add VERB taxlaw-2809 611 10 ) ) PUNCT taxlaw-2809 611 11 . . PUNCT taxlaw-2809 612 1 2011 2011 NUM taxlaw-2809 612 2 ] ] PUNCT taxlaw-2809 613 1 deducting deduct VERB taxlaw-2809 613 2 the the DET taxlaw-2809 613 3 cost cost NOUN taxlaw-2809 613 4 of of ADP taxlaw-2809 613 5 sex sex NOUN taxlaw-2809 613 6 reassignment reassignment NOUN taxlaw-2809 613 7 surgery surgery NOUN taxlaw-2809 613 8 109 109 NUM taxlaw-2809 613 9 being be AUX taxlaw-2809 613 10 classified classify VERB taxlaw-2809 613 11 as as ADP taxlaw-2809 613 12 cosmetic cosmetic ADJ taxlaw-2809 613 13 surgery surgery NOUN taxlaw-2809 613 14 . . PUNCT taxlaw-2809 614 1 therefore therefore ADV taxlaw-2809 614 2 , , PUNCT taxlaw-2809 614 3 a a DET taxlaw-2809 614 4 procedure procedure NOUN taxlaw-2809 614 5 that that PRON taxlaw-2809 614 6 meaningfully meaningfully ADV taxlaw-2809 614 7 treats treat VERB taxlaw-2809 614 8 disease disease NOUN taxlaw-2809 614 9 can can AUX taxlaw-2809 614 10 not not PART taxlaw-2809 614 11 be be AUX taxlaw-2809 614 12 cosmetic cosmetic ADJ taxlaw-2809 614 13 surgery surgery NOUN taxlaw-2809 614 14 given give VERB taxlaw-2809 614 15 the the DET taxlaw-2809 614 16 language language NOUN taxlaw-2809 614 17 of of ADP taxlaw-2809 614 18 § § PROPN taxlaw-2809 614 19 213(d)(9)(b 213(d)(9)(b PROPN taxlaw-2809 614 20 ) ) PUNCT taxlaw-2809 614 21 . . PUNCT taxlaw-2809 615 1 judge judge PROPN taxlaw-2809 615 2 gustafson gustafson PROPN taxlaw-2809 615 3 accepted accept VERB taxlaw-2809 615 4 both both PRON taxlaw-2809 615 5 that that SCONJ taxlaw-2809 615 6 o’donnabhain o’donnabhain PROPN taxlaw-2809 615 7 had have VERB taxlaw-2809 615 8 gid gid PROPN taxlaw-2809 615 9 , , PUNCT taxlaw-2809 615 10 a a DET taxlaw-2809 615 11 serious serious ADJ taxlaw-2809 615 12 medical medical ADJ taxlaw-2809 615 13 condition condition NOUN taxlaw-2809 615 14 , , PUNCT taxlaw-2809 615 15 and and CCONJ taxlaw-2809 615 16 that that SCONJ taxlaw-2809 615 17 the the DET taxlaw-2809 615 18 medical medical ADJ taxlaw-2809 615 19 community community NOUN taxlaw-2809 615 20 favors favor VERB taxlaw-2809 615 21 srs srs PROPN taxlaw-2809 615 22 for for ADP taxlaw-2809 615 23 patients patient NOUN taxlaw-2809 615 24 with with ADP taxlaw-2809 615 25 severe severe ADJ taxlaw-2809 615 26 gid gid NOUN taxlaw-2809 615 27 that that PRON taxlaw-2809 615 28 have have AUX taxlaw-2809 615 29 not not PART taxlaw-2809 615 30 responded respond VERB taxlaw-2809 615 31 to to ADP taxlaw-2809 615 32 other other ADJ taxlaw-2809 615 33 therapies.207 therapies.207 NOUN taxlaw-2809 615 34 however however ADV taxlaw-2809 615 35 , , PUNCT taxlaw-2809 615 36 he he PRON taxlaw-2809 615 37 argued argue VERB taxlaw-2809 615 38 that that SCONJ taxlaw-2809 615 39 § § PROPN taxlaw-2809 615 40 213(d 213(d PROPN taxlaw-2809 615 41 ) ) PUNCT taxlaw-2809 615 42 excludes exclude NOUN taxlaw-2809 615 43 from from ADP taxlaw-2809 615 44 the the DET taxlaw-2809 615 45 definition definition NOUN taxlaw-2809 615 46 of of ADP taxlaw-2809 615 47 cosmetic cosmetic ADJ taxlaw-2809 615 48 surgery surgery NOUN taxlaw-2809 615 49 therapies therapy NOUN taxlaw-2809 615 50 that that PRON taxlaw-2809 615 51 treat treat VERB taxlaw-2809 615 52 disease disease NOUN taxlaw-2809 615 53 , , PUNCT taxlaw-2809 615 54 but but CCONJ taxlaw-2809 615 55 not not PART taxlaw-2809 615 56 those those PRON taxlaw-2809 615 57 that that PRON taxlaw-2809 615 58 merely merely ADV taxlaw-2809 615 59 mitigate mitigate VERB taxlaw-2809 615 60 symptoms.208 symptoms.208 NOUN taxlaw-2809 615 61 according accord VERB taxlaw-2809 615 62 to to ADP taxlaw-2809 615 63 judge judge PROPN taxlaw-2809 615 64 gustafson gustafson PROPN taxlaw-2809 615 65 , , PUNCT taxlaw-2809 615 66 “ " PUNCT taxlaw-2809 615 67 treatment treatment NOUN taxlaw-2809 615 68 ” " PUNCT taxlaw-2809 615 69 is be AUX taxlaw-2809 615 70 directed direct VERB taxlaw-2809 615 71 at at ADP taxlaw-2809 615 72 the the DET taxlaw-2809 615 73 causes cause NOUN taxlaw-2809 615 74 of of ADP taxlaw-2809 615 75 a a DET taxlaw-2809 615 76 disease disease NOUN taxlaw-2809 615 77 , , PUNCT taxlaw-2809 615 78 whereas whereas SCONJ taxlaw-2809 615 79 “ " PUNCT taxlaw-2809 615 80 mitigation mitigation NOUN taxlaw-2809 615 81 ” " PUNCT taxlaw-2809 615 82 minimizes minimize VERB taxlaw-2809 615 83 the the DET taxlaw-2809 615 84 effects effect NOUN taxlaw-2809 615 85 of of ADP taxlaw-2809 615 86 disease.209 disease.209 NOUN taxlaw-2809 615 87 in in ADP taxlaw-2809 615 88 his his PRON taxlaw-2809 615 89 opinion opinion NOUN taxlaw-2809 615 90 , , PUNCT taxlaw-2809 615 91 srs srs PROPN taxlaw-2809 615 92 mitigates mitigate VERB taxlaw-2809 615 93 the the DET taxlaw-2809 615 94 symptoms symptom NOUN taxlaw-2809 615 95 of of ADP taxlaw-2809 615 96 gid gid PROPN taxlaw-2809 615 97 , , PUNCT taxlaw-2809 615 98 but but CCONJ taxlaw-2809 615 99 does do AUX taxlaw-2809 615 100 not not PART taxlaw-2809 615 101 treat treat VERB taxlaw-2809 615 102 the the DET taxlaw-2809 615 103 disease disease NOUN taxlaw-2809 615 104 because because SCONJ taxlaw-2809 615 105 the the DET taxlaw-2809 615 106 underlying underlie VERB taxlaw-2809 615 107 mental mental ADJ taxlaw-2809 615 108 disorder disorder NOUN taxlaw-2809 615 109 is be AUX taxlaw-2809 615 110 not not PART taxlaw-2809 615 111 addressed address VERB taxlaw-2809 615 112 by by ADP taxlaw-2809 615 113 srs srs PROPN taxlaw-2809 615 114 . . PROPN taxlaw-2809 615 115 210 210 NUM taxlaw-2809 615 116 judge judge NOUN taxlaw-2809 615 117 halpern halpern PROPN taxlaw-2809 615 118 responded respond VERB taxlaw-2809 615 119 to to ADP taxlaw-2809 615 120 this this DET taxlaw-2809 615 121 point point NOUN taxlaw-2809 615 122 by by ADP taxlaw-2809 615 123 arguing argue VERB taxlaw-2809 615 124 that that SCONJ taxlaw-2809 615 125 for for ADP taxlaw-2809 615 126 someone someone PRON taxlaw-2809 615 127 suffering suffer VERB taxlaw-2809 615 128 from from ADP taxlaw-2809 615 129 gid gid PROPN taxlaw-2809 615 130 , , PUNCT taxlaw-2809 615 131 the the DET taxlaw-2809 615 132 disease disease NOUN taxlaw-2809 615 133 is be AUX taxlaw-2809 615 134 the the DET taxlaw-2809 615 135 symptoms.211 symptoms.211 NOUN taxlaw-2809 615 136 this this PRON taxlaw-2809 615 137 may may AUX taxlaw-2809 615 138 be be AUX taxlaw-2809 615 139 true true ADJ taxlaw-2809 615 140 . . PUNCT taxlaw-2809 616 1 however however ADV taxlaw-2809 616 2 , , PUNCT taxlaw-2809 616 3 the the DET taxlaw-2809 616 4 response response NOUN taxlaw-2809 616 5 need need AUX taxlaw-2809 616 6 not not PART taxlaw-2809 616 7 be be AUX taxlaw-2809 616 8 limited limit VERB taxlaw-2809 616 9 to to PART taxlaw-2809 616 10 gid gid VERB taxlaw-2809 616 11 specifically specifically ADV taxlaw-2809 616 12 . . PUNCT taxlaw-2809 617 1 for for ADP taxlaw-2809 617 2 most most ADJ taxlaw-2809 617 3 mental mental ADJ taxlaw-2809 617 4 disorders disorder NOUN taxlaw-2809 617 5 ( ( PUNCT taxlaw-2809 617 6 and and CCONJ taxlaw-2809 617 7 many many ADJ taxlaw-2809 617 8 physical physical ADJ taxlaw-2809 617 9 disorders disorder NOUN taxlaw-2809 617 10 ) ) PUNCT taxlaw-2809 617 11 , , PUNCT taxlaw-2809 617 12 treatment treatment NOUN taxlaw-2809 617 13 is be AUX taxlaw-2809 617 14 limited limit VERB taxlaw-2809 617 15 to to ADP taxlaw-2809 617 16 managing manage VERB taxlaw-2809 617 17 symptoms symptom NOUN taxlaw-2809 617 18 . . PUNCT taxlaw-2809 618 1 scientific scientific ADJ taxlaw-2809 618 2 knowledge knowledge NOUN taxlaw-2809 618 3 has have AUX taxlaw-2809 618 4 not not PART taxlaw-2809 618 5 progressed progress VERB taxlaw-2809 618 6 to to ADP taxlaw-2809 618 7 the the DET taxlaw-2809 618 8 point point NOUN taxlaw-2809 618 9 where where SCONJ taxlaw-2809 618 10 doctors doctor NOUN taxlaw-2809 618 11 know know VERB taxlaw-2809 618 12 exactly exactly ADV taxlaw-2809 618 13 what what PRON taxlaw-2809 618 14 causes cause VERB taxlaw-2809 618 15 all all DET taxlaw-2809 618 16 illness illness NOUN taxlaw-2809 618 17 , , PUNCT taxlaw-2809 618 18 or or CCONJ taxlaw-2809 618 19 what what PRON taxlaw-2809 618 20 can can AUX taxlaw-2809 618 21 be be AUX taxlaw-2809 618 22 done do VERB taxlaw-2809 618 23 to to PART taxlaw-2809 618 24 cure cure VERB taxlaw-2809 618 25 the the DET taxlaw-2809 618 26 underlying underlie VERB taxlaw-2809 618 27 diseases.212 diseases.212 ADJ taxlaw-2809 618 28 expenses expense NOUN taxlaw-2809 618 29 to to PART taxlaw-2809 618 30 treat treat VERB taxlaw-2809 618 31 mental mental ADJ taxlaw-2809 618 32 illness illness NOUN taxlaw-2809 618 33 are be AUX taxlaw-2809 618 34 nonetheless nonetheless ADV taxlaw-2809 618 35 deductible.213 deductible.213 NOUN taxlaw-2809 618 36 gid gid PROPN taxlaw-2809 618 37 is be AUX taxlaw-2809 618 38 a a DET taxlaw-2809 618 39 mental mental ADJ taxlaw-2809 618 40 disorder disorder NOUN taxlaw-2809 618 41 , , PUNCT taxlaw-2809 618 42 and and CCONJ taxlaw-2809 618 43 is be AUX taxlaw-2809 618 44 subject subject ADJ taxlaw-2809 618 45 to to ADP taxlaw-2809 618 46 similar similar ADJ taxlaw-2809 618 47 treatment treatment NOUN taxlaw-2809 618 48 regimes regime NOUN taxlaw-2809 618 49 . . PUNCT taxlaw-2809 619 1 in in ADP taxlaw-2809 619 2 order order NOUN taxlaw-2809 619 3 to to PART taxlaw-2809 619 4 allow allow VERB taxlaw-2809 619 5 a a DET taxlaw-2809 619 6 deduction deduction NOUN taxlaw-2809 619 7 for for ADP taxlaw-2809 619 8 those those DET taxlaw-2809 619 9 expenses expense NOUN taxlaw-2809 619 10 incurred incur VERB taxlaw-2809 619 11 to to PART taxlaw-2809 619 12 treat treat VERB taxlaw-2809 619 13 gid gid PROPN taxlaw-2809 619 14 , , PUNCT taxlaw-2809 619 15 a a DET taxlaw-2809 619 16 disease disease NOUN taxlaw-2809 619 17 , , PUNCT taxlaw-2809 619 18 we we PRON taxlaw-2809 619 19 can can AUX taxlaw-2809 619 20 only only ADV taxlaw-2809 619 21 be be AUX taxlaw-2809 619 22 as as ADV taxlaw-2809 619 23 precise precise ADJ taxlaw-2809 619 24 as as SCONJ taxlaw-2809 619 25 current current ADJ taxlaw-2809 619 26 medical medical ADJ taxlaw-2809 619 27 knowledge knowledge NOUN taxlaw-2809 619 28 allows allow VERB taxlaw-2809 619 29 . . PUNCT taxlaw-2809 620 1 at at ADP taxlaw-2809 620 2 present present ADJ taxlaw-2809 620 3 , , PUNCT taxlaw-2809 620 4 srs srs PROPN taxlaw-2809 620 5 is be AUX taxlaw-2809 620 6 the the DET taxlaw-2809 620 7 most most ADV taxlaw-2809 620 8 effective effective ADJ taxlaw-2809 620 9 known know VERB taxlaw-2809 620 10 treatment treatment NOUN taxlaw-2809 620 11 for for ADP taxlaw-2809 620 12 severe severe ADJ taxlaw-2809 620 13 gid gid NOUN taxlaw-2809 620 14 and and CCONJ taxlaw-2809 620 15 is be AUX taxlaw-2809 620 16 generally generally ADV taxlaw-2809 620 17 endorsed endorse VERB taxlaw-2809 620 18 as as ADP taxlaw-2809 620 19 such such ADJ taxlaw-2809 620 20 treatment treatment NOUN taxlaw-2809 620 21 by by ADP taxlaw-2809 620 22 the the DET taxlaw-2809 620 23 medical medical ADJ taxlaw-2809 620 24 community.214 community.214 ADJ taxlaw-2809 620 25 o’donnabhain o’donnabhain PROPN taxlaw-2809 620 26 was be AUX taxlaw-2809 620 27 deemed deem VERB taxlaw-2809 620 28 a a DET taxlaw-2809 620 29 suitable suitable ADJ taxlaw-2809 620 30 candidate candidate NOUN taxlaw-2809 620 31 for for ADP taxlaw-2809 620 32 srs srs PROPN taxlaw-2809 620 33 by by ADP taxlaw-2809 620 34 three three NUM taxlaw-2809 620 35 medical medical ADJ taxlaw-2809 620 36 professionals.215 professionals.215 NOUN taxlaw-2809 620 37 therefore therefore ADV taxlaw-2809 620 38 , , PUNCT taxlaw-2809 620 39 o’donnabhain o’donnabhain PROPN taxlaw-2809 620 40 ’s ’s PART taxlaw-2809 620 41 srs srs PROPN taxlaw-2809 620 42 was be AUX taxlaw-2809 620 43 treatment treatment NOUN taxlaw-2809 620 44 for for ADP taxlaw-2809 620 45 disease disease NOUN taxlaw-2809 620 46 for for ADP taxlaw-2809 620 47 the the DET taxlaw-2809 620 48 purposes purpose NOUN taxlaw-2809 620 49 for for ADP taxlaw-2809 620 50 § § PROPN taxlaw-2809 620 51 213 213 NUM taxlaw-2809 620 52 . . PUNCT taxlaw-2809 620 53 section section NOUN taxlaw-2809 620 54 213(d)(9 213(d)(9 PROPN taxlaw-2809 620 55 ) ) PUNCT taxlaw-2809 621 1 provides provide VERB taxlaw-2809 621 2 that that SCONJ taxlaw-2809 621 3 a a DET taxlaw-2809 621 4 procedure procedure NOUN taxlaw-2809 621 5 that that PRON taxlaw-2809 621 6 treats treat VERB taxlaw-2809 621 7 disease disease NOUN taxlaw-2809 621 8 remains remain VERB taxlaw-2809 621 9 deductible deductible ADJ taxlaw-2809 621 10 despite despite SCONJ taxlaw-2809 621 11 its its PRON taxlaw-2809 621 12 effect effect NOUN taxlaw-2809 621 13 on on ADP taxlaw-2809 621 14 appearance appearance NOUN taxlaw-2809 621 15 because because SCONJ taxlaw-2809 621 16 it it PRON taxlaw-2809 621 17 is be AUX taxlaw-2809 621 18 not not PART taxlaw-2809 621 19 included include VERB taxlaw-2809 621 20 in in ADP taxlaw-2809 621 21 the the DET taxlaw-2809 621 22 definition definition NOUN taxlaw-2809 621 23 of of ADP taxlaw-2809 621 24 cosmetic cosmetic ADJ taxlaw-2809 621 25 surgery surgery NOUN taxlaw-2809 621 26 . . PUNCT taxlaw-2809 622 1 judge judge PROPN taxlaw-2809 622 2 holmes holmes PROPN taxlaw-2809 622 3 ’ ' PUNCT taxlaw-2809 622 4 concurring concur VERB taxlaw-2809 622 5 opinion opinion NOUN taxlaw-2809 622 6 reveals reveal VERB taxlaw-2809 622 7 his his PRON taxlaw-2809 622 8 lack lack NOUN taxlaw-2809 622 9 of of ADP taxlaw-2809 622 10 appreciation appreciation NOUN taxlaw-2809 622 11 of of ADP taxlaw-2809 622 12 this this DET taxlaw-2809 622 13 important important ADJ taxlaw-2809 622 14 point point NOUN taxlaw-2809 622 15 . . PUNCT taxlaw-2809 623 1 judge judge PROPN taxlaw-2809 623 2 holmes holmes PROPN taxlaw-2809 623 3 contended contend VERB taxlaw-2809 623 4 that that SCONJ taxlaw-2809 623 5 the the DET taxlaw-2809 623 6 test test NOUN taxlaw-2809 623 7 for for ADP taxlaw-2809 623 8 deductibility deductibility NOUN taxlaw-2809 623 9 should should AUX taxlaw-2809 623 10 be be AUX taxlaw-2809 623 11 whether whether SCONJ taxlaw-2809 623 12 the the DET taxlaw-2809 623 13 treatment treatment NOUN taxlaw-2809 623 14 is be AUX taxlaw-2809 623 15 therapeutic therapeutic ADJ taxlaw-2809 623 16 , , PUNCT taxlaw-2809 623 17 given give VERB taxlaw-2809 623 18 the the DET taxlaw-2809 623 19 taxpayer taxpayer NOUN taxlaw-2809 623 20 ’s ’s PART taxlaw-2809 623 21 subjective subjective ADJ taxlaw-2809 623 22 , , PUNCT taxlaw-2809 623 23 good good ADJ taxlaw-2809 623 24 - - PUNCT taxlaw-2809 623 25 faith faith NOUN taxlaw-2809 623 26 motivation.216 motivation.216 ADV taxlaw-2809 623 27 he he PRON taxlaw-2809 623 28 argued argue VERB taxlaw-2809 623 29 this this DET taxlaw-2809 623 30 way way NOUN taxlaw-2809 623 31 because because SCONJ taxlaw-2809 623 32 he he PRON taxlaw-2809 623 33 saw see VERB taxlaw-2809 623 34 no no DET taxlaw-2809 623 35 need need NOUN taxlaw-2809 623 36 to to PART taxlaw-2809 623 37 evaluate evaluate VERB taxlaw-2809 623 38 generally generally ADV taxlaw-2809 623 39 acceptable acceptable ADJ taxlaw-2809 623 40 standards standard NOUN taxlaw-2809 623 41 of of ADP taxlaw-2809 623 42 care care NOUN taxlaw-2809 623 43 , , PUNCT taxlaw-2809 623 44 and and CCONJ taxlaw-2809 623 45 cited cite VERB taxlaw-2809 623 46 years year NOUN taxlaw-2809 623 47 of of ADP taxlaw-2809 623 48 case case NOUN taxlaw-2809 623 49 law law NOUN taxlaw-2809 623 50 in in ADP taxlaw-2809 623 51 which which PRON taxlaw-2809 623 52 unorthodox unorthodox ADJ taxlaw-2809 623 53 expenses expense NOUN taxlaw-2809 623 54 were be AUX taxlaw-2809 623 55 nonetheless nonetheless ADV taxlaw-2809 623 56 found find VERB taxlaw-2809 623 57 deductible deductible ADJ taxlaw-2809 623 58 because because SCONJ taxlaw-2809 623 59 they they PRON taxlaw-2809 623 60 were be AUX taxlaw-2809 623 61 subjectively subjectively ADV taxlaw-2809 623 62 therapeutic.217 therapeutic.217 VERB taxlaw-2809 623 63 this this DET taxlaw-2809 623 64 formulation formulation NOUN taxlaw-2809 623 65 , , PUNCT taxlaw-2809 623 66 however however ADV taxlaw-2809 623 67 , , PUNCT taxlaw-2809 623 68 is be AUX taxlaw-2809 623 69 much much ADV taxlaw-2809 623 70 too too ADV taxlaw-2809 623 71 broad broad ADJ taxlaw-2809 623 72 and and CCONJ taxlaw-2809 623 73 does do AUX taxlaw-2809 623 74 not not PART taxlaw-2809 623 75 properly properly ADV taxlaw-2809 623 76 implement implement VERB taxlaw-2809 623 77 the the DET taxlaw-2809 623 78 statutory statutory ADJ taxlaw-2809 623 79 requirement requirement NOUN taxlaw-2809 623 80 . . PUNCT taxlaw-2809 624 1 a a DET taxlaw-2809 624 2 taxpayer taxpayer NOUN taxlaw-2809 624 3 may may AUX taxlaw-2809 624 4 subjectively subjectively ADV taxlaw-2809 624 5 believe believe VERB taxlaw-2809 624 6 that that SCONJ taxlaw-2809 624 7 a a DET taxlaw-2809 624 8 treatment treatment NOUN taxlaw-2809 624 9 that that PRON taxlaw-2809 624 10 improves improve VERB taxlaw-2809 624 11 physical physical ADJ taxlaw-2809 624 12 appearance appearance NOUN taxlaw-2809 624 13 is be AUX taxlaw-2809 624 14 therapeutic therapeutic ADJ taxlaw-2809 624 15 to to ADP taxlaw-2809 624 16 him he PRON taxlaw-2809 624 17 , , PUNCT taxlaw-2809 624 18 and and CCONJ taxlaw-2809 624 19 yet yet ADV taxlaw-2809 624 20 the the DET taxlaw-2809 624 21 statute statute NOUN taxlaw-2809 624 22 does do AUX taxlaw-2809 624 23 not not PART taxlaw-2809 624 24 allow allow VERB taxlaw-2809 624 25 for for ADP taxlaw-2809 624 26 deduction deduction NOUN taxlaw-2809 624 27 unless unless SCONJ taxlaw-2809 624 28 the the DET taxlaw-2809 624 29 treatment treatment NOUN taxlaw-2809 624 30 promotes promote VERB taxlaw-2809 624 31 proper proper ADJ taxlaw-2809 624 32 function function NOUN taxlaw-2809 624 33 of of ADP taxlaw-2809 624 34 the the DET taxlaw-2809 624 35 body body NOUN taxlaw-2809 624 36 , , PUNCT taxlaw-2809 624 37 treats treat VERB taxlaw-2809 624 38 a a DET taxlaw-2809 624 39 disease disease NOUN taxlaw-2809 624 40 , , PUNCT taxlaw-2809 624 41 or or CCONJ taxlaw-2809 624 42 ameliorates ameliorate VERB taxlaw-2809 624 43 a a DET taxlaw-2809 624 44 specific specific ADJ taxlaw-2809 624 45 type type NOUN taxlaw-2809 624 46 of of ADP taxlaw-2809 624 47 deformity deformity NOUN taxlaw-2809 624 48 . . PUNCT taxlaw-2809 625 1 the the DET taxlaw-2809 625 2 enactment enactment NOUN taxlaw-2809 625 3 of of ADP taxlaw-2809 625 4 § § PROPN taxlaw-2809 625 5 213(d)(9 213(d)(9 PROPN taxlaw-2809 625 6 ) ) PUNCT taxlaw-2809 625 7 demonstrates demonstrate VERB taxlaw-2809 625 8 congress congress PROPN taxlaw-2809 625 9 ’s ’s PART taxlaw-2809 625 10 intent intent NOUN taxlaw-2809 625 11 to to PART taxlaw-2809 625 12 deny deny VERB taxlaw-2809 625 13 deductibility deductibility NOUN taxlaw-2809 625 14 to to ADP taxlaw-2809 625 15 appearance appearance NOUN taxlaw-2809 625 16 - - PUNCT taxlaw-2809 625 17 improving improve VERB taxlaw-2809 625 18 medical medical ADJ taxlaw-2809 625 19 procedures procedure NOUN taxlaw-2809 625 20 that that PRON taxlaw-2809 625 21 are be AUX taxlaw-2809 625 22 not not PART taxlaw-2809 625 23 genuine genuine ADJ taxlaw-2809 625 24 treatment treatment NOUN taxlaw-2809 625 25 for for ADP taxlaw-2809 625 26 disease disease NOUN taxlaw-2809 625 27 . . PUNCT taxlaw-2809 626 1 in in ADP taxlaw-2809 626 2 order order NOUN taxlaw-2809 626 3 to to PART taxlaw-2809 626 4 comply comply VERB taxlaw-2809 626 5 with with ADP taxlaw-2809 626 6 this this DET taxlaw-2809 626 7 objective objective NOUN taxlaw-2809 626 8 , , PUNCT taxlaw-2809 626 9 the the DET taxlaw-2809 626 10 standard standard NOUN taxlaw-2809 626 11 for for ADP taxlaw-2809 626 12 deductibility deductibility NOUN taxlaw-2809 626 13 must must AUX taxlaw-2809 626 14 be be AUX taxlaw-2809 626 15 more more ADV taxlaw-2809 626 16 stringent stringent ADJ taxlaw-2809 626 17 than than ADP taxlaw-2809 626 18 that that PRON taxlaw-2809 626 19 proposed propose VERB taxlaw-2809 626 20 by by ADP taxlaw-2809 626 21 judge judge PROPN taxlaw-2809 626 22 holmes holmes PROPN taxlaw-2809 626 23 . . PUNCT taxlaw-2809 627 1 specifically specifically ADV taxlaw-2809 627 2 , , PUNCT taxlaw-2809 627 3 207 207 NUM taxlaw-2809 627 4 i i PRON taxlaw-2809 627 5 d. d. PROPN taxlaw-2809 627 6 at at ADP taxlaw-2809 627 7 110 110 NUM taxlaw-2809 627 8 ( ( PUNCT taxlaw-2809 627 9 gustafson gustafson PROPN taxlaw-2809 627 10 , , PUNCT taxlaw-2809 627 11 j. j. PROPN taxlaw-2809 627 12 , , PUNCT taxlaw-2809 627 13 dissenting dissent VERB taxlaw-2809 627 14 ) ) PUNCT taxlaw-2809 627 15 . . PUNCT taxlaw-2809 628 1 208 208 NUM taxlaw-2809 629 1 i i PRON taxlaw-2809 629 2 d. d. NOUN taxlaw-2809 629 3 at at ADP taxlaw-2809 629 4 111 111 NUM taxlaw-2809 629 5 - - SYM taxlaw-2809 629 6 19 19 NUM taxlaw-2809 629 7 . . PUNCT taxlaw-2809 629 8 209 209 NUM taxlaw-2809 630 1 i i PRON taxlaw-2809 630 2 d. d. VERB taxlaw-2809 630 3 at at ADP taxlaw-2809 630 4 116 116 NUM taxlaw-2809 630 5 . . PUNCT taxlaw-2809 631 1 210 210 NUM taxlaw-2809 632 1 i i PRON taxlaw-2809 632 2 d. d. VERB taxlaw-2809 632 3 at at ADP taxlaw-2809 632 4 121 121 NUM taxlaw-2809 632 5 - - SYM taxlaw-2809 632 6 22 22 NUM taxlaw-2809 632 7 . . PUNCT taxlaw-2809 633 1 211 211 NUM taxlaw-2809 634 1 i i PRON taxlaw-2809 634 2 d. d. NOUN taxlaw-2809 634 3 at at ADP taxlaw-2809 634 4 79 79 NUM taxlaw-2809 634 5 ( ( PUNCT taxlaw-2809 634 6 halpern halpern PROPN taxlaw-2809 634 7 , , PUNCT taxlaw-2809 634 8 j. j. PROPN taxlaw-2809 634 9 , , PUNCT taxlaw-2809 634 10 concurring concur VERB taxlaw-2809 634 11 ) ) PUNCT taxlaw-2809 634 12 . . PUNCT taxlaw-2809 635 1 212 212 NUM taxlaw-2809 635 2 see see VERB taxlaw-2809 635 3 supra supra PROPN taxlaw-2809 635 4 note note PROPN taxlaw-2809 635 5 138 138 NUM taxlaw-2809 635 6 . . NOUN taxlaw-2809 635 7 213 213 NUM taxlaw-2809 635 8 see see VERB taxlaw-2809 635 9 supra supra PROPN taxlaw-2809 635 10 note note PROPN taxlaw-2809 635 11 140 140 NUM taxlaw-2809 635 12 . . PUNCT taxlaw-2809 636 1 214 214 NUM taxlaw-2809 636 2 see see VERB taxlaw-2809 636 3 supra supra PROPN taxlaw-2809 636 4 notes note VERB taxlaw-2809 636 5 179 179 NUM taxlaw-2809 636 6 - - SYM taxlaw-2809 636 7 80 80 NUM taxlaw-2809 636 8 and and CCONJ taxlaw-2809 636 9 accompanying accompany VERB taxlaw-2809 636 10 text text NOUN taxlaw-2809 636 11 . . PUNCT taxlaw-2809 637 1 215 215 NUM taxlaw-2809 637 2 see see VERB taxlaw-2809 637 3 supra supra PROPN taxlaw-2809 637 4 notes note VERB taxlaw-2809 637 5 155 155 NUM taxlaw-2809 637 6 - - SYM taxlaw-2809 637 7 57 57 NUM taxlaw-2809 637 8 and and CCONJ taxlaw-2809 637 9 accompanying accompany VERB taxlaw-2809 637 10 text text NOUN taxlaw-2809 637 11 . . PUNCT taxlaw-2809 638 1 216 216 NUM taxlaw-2809 638 2 o’donnabhain o’donnabhain PROPN taxlaw-2809 638 3 , , PUNCT taxlaw-2809 638 4 134 134 NUM taxlaw-2809 638 5 t.c t.c NOUN taxlaw-2809 638 6 . . PUNCT taxlaw-2809 639 1 at at ADP taxlaw-2809 639 2 91 91 NUM taxlaw-2809 639 3 ( ( PUNCT taxlaw-2809 639 4 holmes holmes PROPN taxlaw-2809 639 5 , , PUNCT taxlaw-2809 639 6 j. j. PROPN taxlaw-2809 639 7 , , PUNCT taxlaw-2809 639 8 concurring concur VERB taxlaw-2809 639 9 ) ) PUNCT taxlaw-2809 639 10 . . PUNCT taxlaw-2809 640 1 217 217 NUM taxlaw-2809 641 1 i i PRON taxlaw-2809 641 2 d. d. PROPN taxlaw-2809 641 3 ( ( PUNCT taxlaw-2809 641 4 citations citation NOUN taxlaw-2809 641 5 omitted omit VERB taxlaw-2809 641 6 ) ) PUNCT taxlaw-2809 641 7 . . PUNCT taxlaw-2809 642 1 110 110 NUM taxlaw-2809 642 2 columbia columbia PROPN taxlaw-2809 642 3 journal journal PROPN taxlaw-2809 642 4 of of ADP taxlaw-2809 642 5 tax tax NOUN taxlaw-2809 642 6 law law NOUN taxlaw-2809 643 1 [ [ X taxlaw-2809 643 2 vol.3:86 vol.3:86 ADJ taxlaw-2809 643 3 the the DET taxlaw-2809 643 4 appearance appearance NOUN taxlaw-2809 643 5 - - PUNCT taxlaw-2809 643 6 improving improve VERB taxlaw-2809 643 7 procedure procedure NOUN taxlaw-2809 643 8 must must AUX taxlaw-2809 643 9 be be AUX taxlaw-2809 643 10 one one NUM taxlaw-2809 643 11 that that PRON taxlaw-2809 643 12 is be AUX taxlaw-2809 643 13 both both PRON taxlaw-2809 643 14 prescribed prescribe VERB taxlaw-2809 643 15 by by ADP taxlaw-2809 643 16 a a DET taxlaw-2809 643 17 medical medical ADJ taxlaw-2809 643 18 professional professional NOUN taxlaw-2809 643 19 and and CCONJ taxlaw-2809 643 20 accepted accept VERB taxlaw-2809 643 21 as as ADP taxlaw-2809 643 22 bona bona X taxlaw-2809 643 23 fide fide ADJ taxlaw-2809 643 24 medical medical ADJ taxlaw-2809 643 25 treatment treatment NOUN taxlaw-2809 643 26 by by ADP taxlaw-2809 643 27 a a DET taxlaw-2809 643 28 sufficient sufficient ADJ taxlaw-2809 643 29 number number NOUN taxlaw-2809 643 30 of of ADP taxlaw-2809 643 31 medical medical ADJ taxlaw-2809 643 32 experts.218 experts.218 NOUN taxlaw-2809 643 33 in in ADP taxlaw-2809 643 34 order order NOUN taxlaw-2809 643 35 to to PART taxlaw-2809 643 36 delineate delineate VERB taxlaw-2809 643 37 between between ADP taxlaw-2809 643 38 properly properly ADV taxlaw-2809 643 39 deductible deductible ADJ taxlaw-2809 643 40 expenses expense NOUN taxlaw-2809 643 41 and and CCONJ taxlaw-2809 643 42 quasimedical quasimedical ADJ taxlaw-2809 643 43 consumption consumption NOUN taxlaw-2809 643 44 unrelated unrelated ADJ taxlaw-2809 643 45 to to ADP taxlaw-2809 643 46 disease disease VERB taxlaw-2809 643 47 , , PUNCT taxlaw-2809 643 48 it it PRON taxlaw-2809 643 49 is be AUX taxlaw-2809 643 50 necessary necessary ADJ taxlaw-2809 643 51 to to PART taxlaw-2809 643 52 rely rely VERB taxlaw-2809 643 53 on on ADP taxlaw-2809 643 54 a a DET taxlaw-2809 643 55 more more ADV taxlaw-2809 643 56 rigorous rigorous ADJ taxlaw-2809 643 57 standard standard NOUN taxlaw-2809 643 58 than than ADP taxlaw-2809 643 59 any any DET taxlaw-2809 643 60 treatment treatment NOUN taxlaw-2809 643 61 that that PRON taxlaw-2809 643 62 is be AUX taxlaw-2809 643 63 subjectively subjectively ADV taxlaw-2809 643 64 believed believe VERB taxlaw-2809 643 65 to to PART taxlaw-2809 643 66 be be AUX taxlaw-2809 643 67 therapeutic therapeutic ADJ taxlaw-2809 643 68 . . PUNCT taxlaw-2809 644 1 judge judge NOUN taxlaw-2809 644 2 goeke goeke PROPN taxlaw-2809 644 3 neglected neglect VERB taxlaw-2809 644 4 to to PART taxlaw-2809 644 5 consider consider VERB taxlaw-2809 644 6 the the DET taxlaw-2809 644 7 appropriate appropriate ADJ taxlaw-2809 644 8 role role NOUN taxlaw-2809 644 9 of of ADP taxlaw-2809 644 10 medical medical ADJ taxlaw-2809 644 11 experts expert NOUN taxlaw-2809 644 12 in in ADP taxlaw-2809 644 13 an an DET taxlaw-2809 644 14 adequate adequate ADJ taxlaw-2809 644 15 § § PROPN taxlaw-2809 644 16 213(d)(9 213(d)(9 PROPN taxlaw-2809 644 17 ) ) PUNCT taxlaw-2809 644 18 analysis analysis NOUN taxlaw-2809 644 19 . . PUNCT taxlaw-2809 645 1 judge judge PROPN taxlaw-2809 645 2 goeke goeke PROPN taxlaw-2809 645 3 ’s ’s PART taxlaw-2809 645 4 error error NOUN taxlaw-2809 645 5 is be AUX taxlaw-2809 645 6 the the DET taxlaw-2809 645 7 reverse reverse NOUN taxlaw-2809 645 8 of of ADP taxlaw-2809 645 9 that that PRON taxlaw-2809 645 10 of of ADP taxlaw-2809 645 11 judge judge PROPN taxlaw-2809 645 12 holmes holmes PROPN taxlaw-2809 645 13 in in ADP taxlaw-2809 645 14 that that SCONJ taxlaw-2809 645 15 he he PRON taxlaw-2809 645 16 construed construe VERB taxlaw-2809 645 17 the the DET taxlaw-2809 645 18 statutory statutory ADJ taxlaw-2809 645 19 requirement requirement NOUN taxlaw-2809 645 20 too too ADV taxlaw-2809 645 21 narrowly narrowly ADV taxlaw-2809 645 22 . . PUNCT taxlaw-2809 646 1 judge judge PROPN taxlaw-2809 646 2 goeke goeke PROPN taxlaw-2809 646 3 was be AUX taxlaw-2809 646 4 concerned concern VERB taxlaw-2809 646 5 that that SCONJ taxlaw-2809 646 6 the the DET taxlaw-2809 646 7 majority majority NOUN taxlaw-2809 646 8 ’s ’s PART taxlaw-2809 646 9 analysis analysis NOUN taxlaw-2809 646 10 would would AUX taxlaw-2809 646 11 improperly improperly ADV taxlaw-2809 646 12 allow allow VERB taxlaw-2809 646 13 for for ADP taxlaw-2809 646 14 the the DET taxlaw-2809 646 15 deductibility deductibility NOUN taxlaw-2809 646 16 of of ADP taxlaw-2809 646 17 procedures procedure NOUN taxlaw-2809 646 18 that that PRON taxlaw-2809 646 19 are be AUX taxlaw-2809 646 20 directed direct VERB taxlaw-2809 646 21 at at ADP taxlaw-2809 646 22 altering alter VERB taxlaw-2809 646 23 physical physical ADJ taxlaw-2809 646 24 appearance appearance NOUN taxlaw-2809 646 25 , , PUNCT taxlaw-2809 646 26 if if SCONJ taxlaw-2809 646 27 they they PRON taxlaw-2809 646 28 alleviate alleviate VERB taxlaw-2809 646 29 any any DET taxlaw-2809 646 30 mental mental ADJ taxlaw-2809 646 31 suffering.219 suffering.219 NOUN taxlaw-2809 646 32 to to PART taxlaw-2809 646 33 address address VERB taxlaw-2809 646 34 this this DET taxlaw-2809 646 35 problem problem NOUN taxlaw-2809 646 36 , , PUNCT taxlaw-2809 646 37 he he PRON taxlaw-2809 646 38 would would AUX taxlaw-2809 646 39 have have AUX taxlaw-2809 646 40 ruled rule VERB taxlaw-2809 646 41 that that SCONJ taxlaw-2809 646 42 the the DET taxlaw-2809 646 43 breast breast NOUN taxlaw-2809 646 44 augmentation augmentation NOUN taxlaw-2809 646 45 was be AUX taxlaw-2809 646 46 per per ADP taxlaw-2809 646 47 se se X taxlaw-2809 646 48 cosmetic cosmetic ADJ taxlaw-2809 646 49 and and CCONJ taxlaw-2809 646 50 nondeductible nondeductible ADJ taxlaw-2809 646 51 , , PUNCT taxlaw-2809 646 52 but but CCONJ taxlaw-2809 646 53 the the DET taxlaw-2809 646 54 genital genital ADJ taxlaw-2809 646 55 surgery surgery NOUN taxlaw-2809 646 56 was be AUX taxlaw-2809 646 57 functional functional ADJ taxlaw-2809 646 58 rather rather ADV taxlaw-2809 646 59 than than ADP taxlaw-2809 646 60 cosmetic.220 cosmetic.220 VERB taxlaw-2809 646 61 however however ADV taxlaw-2809 646 62 , , PUNCT taxlaw-2809 646 63 functionality functionality NOUN taxlaw-2809 646 64 is be AUX taxlaw-2809 646 65 not not PART taxlaw-2809 646 66 a a DET taxlaw-2809 646 67 concern concern NOUN taxlaw-2809 646 68 of of ADP taxlaw-2809 646 69 § § PROPN taxlaw-2809 646 70 213(d)(9 213(d)(9 PROPN taxlaw-2809 646 71 ) ) PUNCT taxlaw-2809 646 72 . . PUNCT taxlaw-2809 647 1 o’donnabhain o’donnabhain PROPN taxlaw-2809 647 2 ’s ’s PART taxlaw-2809 647 3 expenses expense NOUN taxlaw-2809 647 4 did do AUX taxlaw-2809 647 5 improve improve VERB taxlaw-2809 647 6 her her PRON taxlaw-2809 647 7 appearance appearance NOUN taxlaw-2809 647 8 , , PUNCT taxlaw-2809 647 9 whether whether SCONJ taxlaw-2809 647 10 or or CCONJ taxlaw-2809 647 11 not not PART taxlaw-2809 647 12 they they PRON taxlaw-2809 647 13 also also ADV taxlaw-2809 647 14 contributed contribute VERB taxlaw-2809 647 15 some some DET taxlaw-2809 647 16 functionality functionality NOUN taxlaw-2809 647 17 . . PUNCT taxlaw-2809 648 1 the the DET taxlaw-2809 648 2 reason reason NOUN taxlaw-2809 648 3 that that PRON taxlaw-2809 648 4 they they PRON taxlaw-2809 648 5 are be AUX taxlaw-2809 648 6 deductible deductible ADJ taxlaw-2809 648 7 , , PUNCT taxlaw-2809 648 8 under under ADP taxlaw-2809 648 9 the the DET taxlaw-2809 648 10 statute statute NOUN taxlaw-2809 648 11 , , PUNCT taxlaw-2809 648 12 is be AUX taxlaw-2809 648 13 because because SCONJ taxlaw-2809 648 14 the the DET taxlaw-2809 648 15 procedures procedure NOUN taxlaw-2809 648 16 were be AUX taxlaw-2809 648 17 doctor doctor NOUN taxlaw-2809 648 18 prescribed prescribe VERB taxlaw-2809 648 19 , , PUNCT taxlaw-2809 648 20 medically medically ADV taxlaw-2809 648 21 accepted accept VERB taxlaw-2809 648 22 treatments treatment NOUN taxlaw-2809 648 23 for for ADP taxlaw-2809 648 24 her her PRON taxlaw-2809 648 25 gid gid NOUN taxlaw-2809 648 26 . . PUNCT taxlaw-2809 649 1 if if SCONJ taxlaw-2809 649 2 , , PUNCT taxlaw-2809 649 3 in in ADP taxlaw-2809 649 4 order order NOUN taxlaw-2809 649 5 to to PART taxlaw-2809 649 6 treat treat VERB taxlaw-2809 649 7 her her PRON taxlaw-2809 649 8 gid gid NOUN taxlaw-2809 649 9 , , PUNCT taxlaw-2809 649 10 o’donnabhain o’donnabhain PROPN taxlaw-2809 649 11 required require VERB taxlaw-2809 649 12 breast breast NOUN taxlaw-2809 649 13 augmentation augmentation NOUN taxlaw-2809 649 14 , , PUNCT taxlaw-2809 649 15 the the DET taxlaw-2809 649 16 statute statute NOUN taxlaw-2809 649 17 could could AUX taxlaw-2809 649 18 conceivably conceivably ADV taxlaw-2809 649 19 allow allow VERB taxlaw-2809 649 20 for for ADP taxlaw-2809 649 21 that that PRON taxlaw-2809 649 22 too too ADV taxlaw-2809 649 23 . . PUNCT taxlaw-2809 650 1 this this PRON taxlaw-2809 650 2 would would AUX taxlaw-2809 650 3 depend depend VERB taxlaw-2809 650 4 on on ADP taxlaw-2809 650 5 whether whether SCONJ taxlaw-2809 650 6 there there PRON taxlaw-2809 650 7 was be VERB taxlaw-2809 650 8 sufficient sufficient ADJ taxlaw-2809 650 9 agreement agreement NOUN taxlaw-2809 650 10 among among ADP taxlaw-2809 650 11 medical medical ADJ taxlaw-2809 650 12 experts expert NOUN taxlaw-2809 650 13 that that PRON taxlaw-2809 650 14 breast breast NOUN taxlaw-2809 650 15 augmentation augmentation NOUN taxlaw-2809 650 16 could could AUX taxlaw-2809 650 17 be be AUX taxlaw-2809 650 18 appropriate appropriate ADJ taxlaw-2809 650 19 treatment treatment NOUN taxlaw-2809 650 20 for for ADP taxlaw-2809 650 21 severe severe ADJ taxlaw-2809 650 22 gid gid PROPN taxlaw-2809 650 23 . . PUNCT taxlaw-2809 651 1 in in ADP taxlaw-2809 651 2 this this DET taxlaw-2809 651 3 case case NOUN taxlaw-2809 651 4 , , PUNCT taxlaw-2809 651 5 the the DET taxlaw-2809 651 6 breast breast NOUN taxlaw-2809 651 7 augmentation augmentation NOUN taxlaw-2809 651 8 was be AUX taxlaw-2809 651 9 not not PART taxlaw-2809 651 10 deductible deductible ADJ taxlaw-2809 651 11 because because SCONJ taxlaw-2809 651 12 the the DET taxlaw-2809 651 13 taxpayer taxpayer NOUN taxlaw-2809 651 14 ’s ’s PART taxlaw-2809 651 15 doctor doctor NOUN taxlaw-2809 651 16 had have AUX taxlaw-2809 651 17 determined determine VERB taxlaw-2809 651 18 that that SCONJ taxlaw-2809 651 19 she she PRON taxlaw-2809 651 20 had have AUX taxlaw-2809 651 21 had have VERB taxlaw-2809 651 22 sufficient sufficient ADJ taxlaw-2809 651 23 breast breast NOUN taxlaw-2809 651 24 growth growth NOUN taxlaw-2809 651 25 from from ADP taxlaw-2809 651 26 hormones hormone NOUN taxlaw-2809 651 27 alone.221 alone.221 VERB taxlaw-2809 651 28 thus thus ADV taxlaw-2809 651 29 , , PUNCT taxlaw-2809 651 30 the the DET taxlaw-2809 651 31 breast breast NOUN taxlaw-2809 651 32 augmentation augmentation NOUN taxlaw-2809 651 33 surgery surgery NOUN taxlaw-2809 651 34 was be AUX taxlaw-2809 651 35 not not PART taxlaw-2809 651 36 prescribed prescribe VERB taxlaw-2809 651 37 to to ADP taxlaw-2809 651 38 o’donnabhain o’donnabhain PROPN taxlaw-2809 651 39 to to PART taxlaw-2809 651 40 treat treat VERB taxlaw-2809 651 41 her her PRON taxlaw-2809 651 42 disease disease NOUN taxlaw-2809 651 43 and and CCONJ taxlaw-2809 651 44 is be AUX taxlaw-2809 651 45 cosmetic cosmetic ADJ taxlaw-2809 651 46 surgery surgery NOUN taxlaw-2809 651 47 under under ADP taxlaw-2809 651 48 § § PROPN taxlaw-2809 651 49 213(d)(9)(b 213(d)(9)(b PROPN taxlaw-2809 651 50 ) ) PUNCT taxlaw-2809 651 51 . . PUNCT taxlaw-2809 652 1 moreover moreover ADV taxlaw-2809 652 2 , , PUNCT taxlaw-2809 652 3 judge judge PROPN taxlaw-2809 652 4 goeke goeke PROPN taxlaw-2809 652 5 appears appear VERB taxlaw-2809 652 6 to to PART taxlaw-2809 652 7 have have AUX taxlaw-2809 652 8 made make VERB taxlaw-2809 652 9 an an DET taxlaw-2809 652 10 error error NOUN taxlaw-2809 652 11 made make VERB taxlaw-2809 652 12 by by ADP taxlaw-2809 652 13 many many ADJ taxlaw-2809 652 14 of of ADP taxlaw-2809 652 15 the the DET taxlaw-2809 652 16 tax tax NOUN taxlaw-2809 652 17 court court NOUN taxlaw-2809 652 18 judges judge NOUN taxlaw-2809 652 19 in in ADP taxlaw-2809 652 20 their their PRON taxlaw-2809 652 21 evaluation evaluation NOUN taxlaw-2809 652 22 of of ADP taxlaw-2809 652 23 this this DET taxlaw-2809 652 24 controversy controversy NOUN taxlaw-2809 652 25 . . PUNCT taxlaw-2809 653 1 namely namely ADV taxlaw-2809 653 2 , , PUNCT taxlaw-2809 653 3 it it PRON taxlaw-2809 653 4 is be AUX taxlaw-2809 653 5 both both PRON taxlaw-2809 653 6 unusual unusual ADJ taxlaw-2809 653 7 and and CCONJ taxlaw-2809 653 8 inappropriate inappropriate ADJ taxlaw-2809 653 9 for for SCONJ taxlaw-2809 653 10 the the DET taxlaw-2809 653 11 court court NOUN taxlaw-2809 653 12 to to PART taxlaw-2809 653 13 engage engage VERB taxlaw-2809 653 14 in in ADP taxlaw-2809 653 15 its its PRON taxlaw-2809 653 16 own own ADJ taxlaw-2809 653 17 medical medical ADJ taxlaw-2809 653 18 analysis analysis NOUN taxlaw-2809 653 19 . . PUNCT taxlaw-2809 654 1 the the DET taxlaw-2809 654 2 tax tax NOUN taxlaw-2809 654 3 court court NOUN taxlaw-2809 654 4 judges judge NOUN taxlaw-2809 654 5 are be AUX taxlaw-2809 654 6 not not PART taxlaw-2809 654 7 experts expert NOUN taxlaw-2809 654 8 in in ADP taxlaw-2809 654 9 the the DET taxlaw-2809 654 10 medical medical ADJ taxlaw-2809 654 11 field field NOUN taxlaw-2809 654 12 ; ; PUNCT taxlaw-2809 654 13 they they PRON taxlaw-2809 654 14 are be AUX taxlaw-2809 654 15 experts expert NOUN taxlaw-2809 654 16 in in ADP taxlaw-2809 654 17 tax tax NOUN taxlaw-2809 654 18 law law NOUN taxlaw-2809 654 19 . . PUNCT taxlaw-2809 655 1 while while SCONJ taxlaw-2809 655 2 they they PRON taxlaw-2809 655 3 may may AUX taxlaw-2809 655 4 interpret interpret VERB taxlaw-2809 655 5 and and CCONJ taxlaw-2809 655 6 apply apply VERB taxlaw-2809 655 7 standards standard NOUN taxlaw-2809 655 8 for for ADP taxlaw-2809 655 9 the the DET taxlaw-2809 655 10 deductibility deductibility NOUN taxlaw-2809 655 11 of of ADP taxlaw-2809 655 12 medical medical ADJ taxlaw-2809 655 13 procedures procedure NOUN taxlaw-2809 655 14 , , PUNCT taxlaw-2809 655 15 this this DET taxlaw-2809 655 16 process process NOUN taxlaw-2809 655 17 does do AUX taxlaw-2809 655 18 not not PART taxlaw-2809 655 19 invite invite VERB taxlaw-2809 655 20 independent independent ADJ taxlaw-2809 655 21 medical medical ADJ taxlaw-2809 655 22 scrutiny scrutiny NOUN taxlaw-2809 655 23 . . PUNCT taxlaw-2809 656 1 instead instead ADV taxlaw-2809 656 2 , , PUNCT taxlaw-2809 656 3 the the DET taxlaw-2809 656 4 tax tax NOUN taxlaw-2809 656 5 court court NOUN taxlaw-2809 656 6 must must AUX taxlaw-2809 656 7 rely rely VERB taxlaw-2809 656 8 on on ADP taxlaw-2809 656 9 the the DET taxlaw-2809 656 10 judgment judgment NOUN taxlaw-2809 656 11 of of ADP taxlaw-2809 656 12 medical medical ADJ taxlaw-2809 656 13 experts expert NOUN taxlaw-2809 656 14 in in ADP taxlaw-2809 656 15 determining determine VERB taxlaw-2809 656 16 whether whether SCONJ taxlaw-2809 656 17 a a DET taxlaw-2809 656 18 procedure procedure NOUN taxlaw-2809 656 19 is be AUX taxlaw-2809 656 20 directed direct VERB taxlaw-2809 656 21 at at ADP taxlaw-2809 656 22 treating treat VERB taxlaw-2809 656 23 a a DET taxlaw-2809 656 24 specific specific ADJ taxlaw-2809 656 25 medical medical ADJ taxlaw-2809 656 26 condition condition NOUN taxlaw-2809 656 27 . . PUNCT taxlaw-2809 657 1 if if SCONJ taxlaw-2809 657 2 a a DET taxlaw-2809 657 3 procedure procedure NOUN taxlaw-2809 657 4 ( ( PUNCT taxlaw-2809 657 5 such such ADJ taxlaw-2809 657 6 as as ADP taxlaw-2809 657 7 o’donnabhain o’donnabhain PROPN taxlaw-2809 657 8 ’s ’s PART taxlaw-2809 657 9 srs srs PROPN taxlaw-2809 657 10 ) ) PUNCT taxlaw-2809 657 11 is be AUX taxlaw-2809 657 12 recommended recommend VERB taxlaw-2809 657 13 by by ADP taxlaw-2809 657 14 medical medical ADJ taxlaw-2809 657 15 professionals professional NOUN taxlaw-2809 657 16 to to PART taxlaw-2809 657 17 treat treat VERB taxlaw-2809 657 18 a a DET taxlaw-2809 657 19 taxpayer taxpayer NOUN taxlaw-2809 657 20 ’s ’s PART taxlaw-2809 657 21 specific specific ADJ taxlaw-2809 657 22 disease disease NOUN taxlaw-2809 657 23 , , PUNCT taxlaw-2809 657 24 and and CCONJ taxlaw-2809 657 25 is be AUX taxlaw-2809 657 26 generally generally ADV taxlaw-2809 657 27 accepted accept VERB taxlaw-2809 657 28 as as ADP taxlaw-2809 657 29 such such ADJ taxlaw-2809 657 30 treatment treatment NOUN taxlaw-2809 657 31 by by ADP taxlaw-2809 657 32 medical medical ADJ taxlaw-2809 657 33 experts expert NOUN taxlaw-2809 657 34 , , PUNCT taxlaw-2809 657 35 it it PRON taxlaw-2809 657 36 is be AUX taxlaw-2809 657 37 deductible deductible ADJ taxlaw-2809 657 38 under under ADP taxlaw-2809 657 39 § § PROPN taxlaw-2809 657 40 213 213 NUM taxlaw-2809 657 41 . . PUNCT taxlaw-2809 658 1 cosmetic cosmetic ADJ taxlaw-2809 658 2 surgery surgery NOUN taxlaw-2809 658 3 is be AUX taxlaw-2809 658 4 excluded exclude VERB taxlaw-2809 658 5 from from ADP taxlaw-2809 658 6 the the DET taxlaw-2809 658 7 statutory statutory ADJ taxlaw-2809 658 8 definition definition NOUN taxlaw-2809 658 9 of of ADP taxlaw-2809 658 10 medical medical ADJ taxlaw-2809 658 11 care care NOUN taxlaw-2809 658 12 because because SCONJ taxlaw-2809 658 13 it it PRON taxlaw-2809 658 14 usually usually ADV taxlaw-2809 658 15 consists consist VERB taxlaw-2809 658 16 of of ADP taxlaw-2809 658 17 entirely entirely ADV taxlaw-2809 658 18 elective elective ADJ taxlaw-2809 658 19 procedures procedure NOUN taxlaw-2809 658 20 unrelated unrelated ADJ taxlaw-2809 658 21 to to ADP taxlaw-2809 658 22 disease disease NOUN taxlaw-2809 658 23 , , PUNCT taxlaw-2809 658 24 and and CCONJ taxlaw-2809 658 25 is be AUX taxlaw-2809 658 26 just just ADV taxlaw-2809 658 27 another another DET taxlaw-2809 658 28 form form NOUN taxlaw-2809 658 29 of of ADP taxlaw-2809 658 30 voluntary voluntary ADJ taxlaw-2809 658 31 consumption consumption NOUN taxlaw-2809 658 32 that that PRON taxlaw-2809 658 33 should should AUX taxlaw-2809 658 34 be be AUX taxlaw-2809 658 35 funded fund VERB taxlaw-2809 658 36 from from ADP taxlaw-2809 658 37 after after ADP taxlaw-2809 658 38 - - PUNCT taxlaw-2809 658 39 tax tax NOUN taxlaw-2809 658 40 dollars dollar NOUN taxlaw-2809 658 41 . . PUNCT taxlaw-2809 659 1 on on ADP taxlaw-2809 659 2 the the DET taxlaw-2809 659 3 other other ADJ taxlaw-2809 659 4 hand hand NOUN taxlaw-2809 659 5 , , PUNCT taxlaw-2809 659 6 diseases disease NOUN taxlaw-2809 659 7 are be AUX taxlaw-2809 659 8 involuntary involuntary ADJ taxlaw-2809 659 9 , , PUNCT taxlaw-2809 659 10 and and CCONJ taxlaw-2809 659 11 burdensome burdensome ADJ taxlaw-2809 659 12 expenses expense NOUN taxlaw-2809 659 13 to to PART taxlaw-2809 659 14 treat treat VERB taxlaw-2809 659 15 disease disease NOUN taxlaw-2809 659 16 are be AUX taxlaw-2809 659 17 medical medical ADJ taxlaw-2809 659 18 expenses expense NOUN taxlaw-2809 659 19 that that PRON taxlaw-2809 659 20 merit merit VERB taxlaw-2809 659 21 a a DET taxlaw-2809 659 22 tax tax NOUN taxlaw-2809 659 23 deduction deduction NOUN taxlaw-2809 659 24 . . PUNCT taxlaw-2809 660 1 the the DET taxlaw-2809 660 2 language language NOUN taxlaw-2809 660 3 and and CCONJ taxlaw-2809 660 4 structure structure NOUN taxlaw-2809 660 5 of of ADP taxlaw-2809 660 6 § § PROPN taxlaw-2809 660 7 213(d)(9 213(d)(9 PROPN taxlaw-2809 660 8 ) ) PUNCT taxlaw-2809 660 9 forms form VERB taxlaw-2809 660 10 a a DET taxlaw-2809 660 11 dichotomy dichotomy NOUN taxlaw-2809 660 12 between between ADP taxlaw-2809 660 13 those those DET taxlaw-2809 660 14 expenses expense NOUN taxlaw-2809 660 15 which which PRON taxlaw-2809 660 16 create create VERB taxlaw-2809 660 17 a a DET taxlaw-2809 660 18 financial financial ADJ taxlaw-2809 660 19 burden burden NOUN taxlaw-2809 660 20 stemming stem VERB taxlaw-2809 660 21 from from ADP taxlaw-2809 660 22 disease disease NOUN taxlaw-2809 660 23 and and CCONJ taxlaw-2809 660 24 those those DET taxlaw-2809 660 25 expenses expense NOUN taxlaw-2809 660 26 that that PRON taxlaw-2809 660 27 do do VERB taxlaw-2809 660 28 not not PART taxlaw-2809 660 29 . . PUNCT taxlaw-2809 661 1 because because SCONJ taxlaw-2809 661 2 of of ADP taxlaw-2809 661 3 the the DET taxlaw-2809 661 4 suspect suspect ADJ taxlaw-2809 661 5 status status NOUN taxlaw-2809 661 6 of of ADP taxlaw-2809 661 7 cosmetic cosmetic ADJ taxlaw-2809 661 8 procedures procedure NOUN taxlaw-2809 661 9 , , PUNCT taxlaw-2809 661 10 they they PRON taxlaw-2809 661 11 must must AUX taxlaw-2809 661 12 correct correct VERB taxlaw-2809 661 13 a a DET taxlaw-2809 661 14 deformity deformity NOUN taxlaw-2809 661 15 ( ( PUNCT taxlaw-2809 661 16 i.e. i.e. X taxlaw-2809 661 17 , , PUNCT taxlaw-2809 661 18 result result VERB taxlaw-2809 661 19 from from ADP taxlaw-2809 661 20 a a DET taxlaw-2809 661 21 medical medical ADJ taxlaw-2809 661 22 abnormality abnormality NOUN taxlaw-2809 661 23 or or CCONJ taxlaw-2809 661 24 218 218 NUM taxlaw-2809 661 25 see see VERB taxlaw-2809 661 26 supra supra PROPN taxlaw-2809 661 27 notes note VERB taxlaw-2809 661 28 133 133 NUM taxlaw-2809 661 29 - - SYM taxlaw-2809 661 30 38 38 NUM taxlaw-2809 661 31 and and CCONJ taxlaw-2809 661 32 accompanying accompany VERB taxlaw-2809 661 33 text text NOUN taxlaw-2809 661 34 . . PUNCT taxlaw-2809 662 1 219 219 NUM taxlaw-2809 662 2 o’donnabhain o’donnabhain NOUN taxlaw-2809 662 3 , , PUNCT taxlaw-2809 662 4 134 134 NUM taxlaw-2809 662 5 t.c t.c NOUN taxlaw-2809 662 6 . . PUNCT taxlaw-2809 663 1 at at ADP taxlaw-2809 663 2 101 101 NUM taxlaw-2809 663 3 - - SYM taxlaw-2809 663 4 04 04 NUM taxlaw-2809 663 5 ( ( PUNCT taxlaw-2809 663 6 goeke goeke PROPN taxlaw-2809 663 7 , , PUNCT taxlaw-2809 663 8 j. j. PROPN taxlaw-2809 663 9 , , PUNCT taxlaw-2809 663 10 concurring concurring NOUN taxlaw-2809 663 11 ) ) PUNCT taxlaw-2809 663 12 . . PUNCT taxlaw-2809 664 1 judge judge PROPN taxlaw-2809 664 2 gustafson gustafson PROPN taxlaw-2809 664 3 apparently apparently ADV taxlaw-2809 664 4 shared share VERB taxlaw-2809 664 5 this this DET taxlaw-2809 664 6 concern concern NOUN taxlaw-2809 664 7 , , PUNCT taxlaw-2809 664 8 as as SCONJ taxlaw-2809 664 9 evidenced evidence VERB taxlaw-2809 664 10 by by ADP taxlaw-2809 664 11 his his PRON taxlaw-2809 664 12 discussion discussion NOUN taxlaw-2809 664 13 of of ADP taxlaw-2809 664 14 the the DET taxlaw-2809 664 15 potential potential ADJ taxlaw-2809 664 16 deductibility deductibility NOUN taxlaw-2809 664 17 of of ADP taxlaw-2809 664 18 cosmetic cosmetic ADJ taxlaw-2809 664 19 surgery surgery NOUN taxlaw-2809 664 20 used use VERB taxlaw-2809 664 21 to to PART taxlaw-2809 664 22 treat treat VERB taxlaw-2809 664 23 body body NOUN taxlaw-2809 664 24 dysmorphic dysmorphic ADJ taxlaw-2809 664 25 disorder disorder NOUN taxlaw-2809 664 26 , , PUNCT taxlaw-2809 664 27 a a DET taxlaw-2809 664 28 mental mental ADJ taxlaw-2809 664 29 condition condition NOUN taxlaw-2809 664 30 in in ADP taxlaw-2809 664 31 which which PRON taxlaw-2809 664 32 the the DET taxlaw-2809 664 33 afflicted afflict VERB taxlaw-2809 664 34 is be AUX taxlaw-2809 664 35 preoccupied preoccupy VERB taxlaw-2809 664 36 with with ADP taxlaw-2809 664 37 a a DET taxlaw-2809 664 38 perceived perceive VERB taxlaw-2809 664 39 physical physical ADJ taxlaw-2809 664 40 deformity deformity NOUN taxlaw-2809 664 41 that that PRON taxlaw-2809 664 42 does do AUX taxlaw-2809 664 43 not not PART taxlaw-2809 664 44 exist exist VERB taxlaw-2809 664 45 . . PUNCT taxlaw-2809 665 1 i i PRON taxlaw-2809 665 2 d. d. PROPN taxlaw-2809 665 3 at at ADP taxlaw-2809 665 4 118 118 NUM taxlaw-2809 665 5 n.10 n.10 X taxlaw-2809 665 6 ( ( PUNCT taxlaw-2809 665 7 gustafson gustafson PROPN taxlaw-2809 665 8 , , PUNCT taxlaw-2809 665 9 j. j. PROPN taxlaw-2809 665 10 , , PUNCT taxlaw-2809 665 11 dissenting dissent VERB taxlaw-2809 665 12 ) ) PUNCT taxlaw-2809 665 13 . . PUNCT taxlaw-2809 666 1 220 220 NUM taxlaw-2809 666 2 i i PRON taxlaw-2809 666 3 d. d. VERB taxlaw-2809 666 4 at at ADP taxlaw-2809 666 5 101 101 NUM taxlaw-2809 666 6 - - SYM taxlaw-2809 666 7 04 04 NUM taxlaw-2809 666 8 ( ( PUNCT taxlaw-2809 666 9 goeke goeke PROPN taxlaw-2809 666 10 , , PUNCT taxlaw-2809 666 11 j. j. PROPN taxlaw-2809 666 12 , , PUNCT taxlaw-2809 666 13 concurring concur VERB taxlaw-2809 666 14 ) ) PUNCT taxlaw-2809 666 15 . . PUNCT taxlaw-2809 667 1 221 221 NUM taxlaw-2809 668 1 i i PRON taxlaw-2809 668 2 d. d. NOUN taxlaw-2809 668 3 at at ADP taxlaw-2809 668 4 41 41 NUM taxlaw-2809 668 5 . . PUNCT taxlaw-2809 668 6 2011 2011 NUM taxlaw-2809 668 7 ] ] PUNCT taxlaw-2809 669 1 deducting deduct VERB taxlaw-2809 669 2 the the DET taxlaw-2809 669 3 cost cost NOUN taxlaw-2809 669 4 of of ADP taxlaw-2809 669 5 sex sex NOUN taxlaw-2809 669 6 reassignment reassignment NOUN taxlaw-2809 669 7 surgery surgery NOUN taxlaw-2809 669 8 111 111 NUM taxlaw-2809 669 9 disease disease NOUN taxlaw-2809 669 10 process process NOUN taxlaw-2809 669 11 ) ) PUNCT taxlaw-2809 669 12 in in ADP taxlaw-2809 669 13 order order NOUN taxlaw-2809 669 14 to to PART taxlaw-2809 669 15 remain remain VERB taxlaw-2809 669 16 deductible deductible ADJ taxlaw-2809 669 17 . . PUNCT taxlaw-2809 670 1 only only ADV taxlaw-2809 670 2 those those DET taxlaw-2809 670 3 medical medical ADJ taxlaw-2809 670 4 expenses expense NOUN taxlaw-2809 670 5 that that PRON taxlaw-2809 670 6 give give VERB taxlaw-2809 670 7 rise rise NOUN taxlaw-2809 670 8 to to ADP taxlaw-2809 670 9 a a DET taxlaw-2809 670 10 financial financial ADJ taxlaw-2809 670 11 burden burden NOUN taxlaw-2809 670 12 originating originating NOUN taxlaw-2809 670 13 in in ADP taxlaw-2809 670 14 disease disease NOUN taxlaw-2809 670 15 are be AUX taxlaw-2809 670 16 the the DET taxlaw-2809 670 17 proper proper ADJ taxlaw-2809 670 18 subject subject NOUN taxlaw-2809 670 19 of of ADP taxlaw-2809 670 20 the the DET taxlaw-2809 670 21 medical medical ADJ taxlaw-2809 670 22 expense expense NOUN taxlaw-2809 670 23 deduction deduction NOUN taxlaw-2809 670 24 . . PUNCT taxlaw-2809 671 1 because because SCONJ taxlaw-2809 671 2 gid gid PROPN taxlaw-2809 671 3 is be AUX taxlaw-2809 671 4 a a DET taxlaw-2809 671 5 disease disease NOUN taxlaw-2809 671 6 , , PUNCT taxlaw-2809 671 7 its its PRON taxlaw-2809 671 8 treatment treatment NOUN taxlaw-2809 671 9 , , PUNCT taxlaw-2809 671 10 as as SCONJ taxlaw-2809 671 11 prescribed prescribe VERB taxlaw-2809 671 12 by by ADP taxlaw-2809 671 13 doctors doctor NOUN taxlaw-2809 671 14 , , PUNCT taxlaw-2809 671 15 is be AUX taxlaw-2809 671 16 deductible deductible ADJ taxlaw-2809 671 17 . . PUNCT taxlaw-2809 672 1 its its PRON taxlaw-2809 672 2 status status NOUN taxlaw-2809 672 3 as as ADP taxlaw-2809 672 4 a a DET taxlaw-2809 672 5 disease disease NOUN taxlaw-2809 672 6 excludes exclude VERB taxlaw-2809 672 7 appropriately appropriately ADV taxlaw-2809 672 8 - - PUNCT taxlaw-2809 672 9 prescribed prescribe VERB taxlaw-2809 672 10 srs srs PROPN taxlaw-2809 672 11 from from ADP taxlaw-2809 672 12 the the DET taxlaw-2809 672 13 disallowance disallowance NOUN taxlaw-2809 672 14 of of ADP taxlaw-2809 672 15 deduction deduction NOUN taxlaw-2809 672 16 for for ADP taxlaw-2809 672 17 cosmetic cosmetic ADJ taxlaw-2809 672 18 surgery surgery NOUN taxlaw-2809 672 19 , , PUNCT taxlaw-2809 672 20 and and CCONJ taxlaw-2809 672 21 from from ADP taxlaw-2809 672 22 any any DET taxlaw-2809 672 23 heightened heightened ADJ taxlaw-2809 672 24 requirement requirement NOUN taxlaw-2809 672 25 of of ADP taxlaw-2809 672 26 medical medical ADJ taxlaw-2809 672 27 necessity necessity NOUN taxlaw-2809 672 28 . . PUNCT taxlaw-2809 673 1 allowing allow VERB taxlaw-2809 673 2 a a DET taxlaw-2809 673 3 § § NOUN taxlaw-2809 673 4 213 213 NUM taxlaw-2809 673 5 deduction deduction NOUN taxlaw-2809 673 6 for for ADP taxlaw-2809 673 7 expenses expense NOUN taxlaw-2809 673 8 used use VERB taxlaw-2809 673 9 for for ADP taxlaw-2809 673 10 srs srs PROPN taxlaw-2809 673 11 is be AUX taxlaw-2809 673 12 consistent consistent ADJ taxlaw-2809 673 13 both both PRON taxlaw-2809 673 14 with with ADP taxlaw-2809 673 15 the the DET taxlaw-2809 673 16 language language NOUN taxlaw-2809 673 17 of of ADP taxlaw-2809 673 18 § § PROPN taxlaw-2809 673 19 213 213 NUM taxlaw-2809 673 20 , , PUNCT taxlaw-2809 673 21 as as ADV taxlaw-2809 673 22 well well ADV taxlaw-2809 673 23 as as ADP taxlaw-2809 673 24 the the DET taxlaw-2809 673 25 underlying underlying ADJ taxlaw-2809 673 26 policies policy NOUN taxlaw-2809 673 27 that that PRON taxlaw-2809 673 28 generally generally ADV taxlaw-2809 673 29 support support VERB taxlaw-2809 673 30 § § PROPN taxlaw-2809 673 31 213 213 NUM taxlaw-2809 673 32 deductions.222 deductions.222 NOUN taxlaw-2809 673 33 allowing allow VERB taxlaw-2809 673 34 a a DET taxlaw-2809 673 35 tax tax NOUN taxlaw-2809 673 36 deduction deduction NOUN taxlaw-2809 673 37 for for ADP taxlaw-2809 673 38 srs srs PROPN taxlaw-2809 673 39 also also ADV taxlaw-2809 673 40 brings bring VERB taxlaw-2809 673 41 tax tax NOUN taxlaw-2809 673 42 policy policy NOUN taxlaw-2809 673 43 in in ADP taxlaw-2809 673 44 line line NOUN taxlaw-2809 673 45 with with ADP taxlaw-2809 673 46 health health NOUN taxlaw-2809 673 47 care care NOUN taxlaw-2809 673 48 knowledge knowledge NOUN taxlaw-2809 673 49 and and CCONJ taxlaw-2809 673 50 developments development NOUN taxlaw-2809 673 51 , , PUNCT taxlaw-2809 673 52 and and CCONJ taxlaw-2809 673 53 with with ADP taxlaw-2809 673 54 developments development NOUN taxlaw-2809 673 55 in in ADP taxlaw-2809 673 56 other other ADJ taxlaw-2809 673 57 areas area NOUN taxlaw-2809 673 58 of of ADP taxlaw-2809 673 59 the the DET taxlaw-2809 673 60 law law NOUN taxlaw-2809 673 61 . . PUNCT taxlaw-2809 674 1 many many ADJ taxlaw-2809 674 2 private private ADJ taxlaw-2809 674 3 employers employer NOUN taxlaw-2809 674 4 now now ADV taxlaw-2809 674 5 cover cover VERB taxlaw-2809 674 6 treatment treatment NOUN taxlaw-2809 674 7 for for ADP taxlaw-2809 674 8 gid gid NOUN taxlaw-2809 674 9 , , PUNCT taxlaw-2809 674 10 including include VERB taxlaw-2809 674 11 srs srs PROPN taxlaw-2809 674 12 , , PUNCT taxlaw-2809 674 13 in in ADP taxlaw-2809 674 14 their their PRON taxlaw-2809 674 15 health health NOUN taxlaw-2809 674 16 care care NOUN taxlaw-2809 674 17 plans.223 plans.223 NOUN taxlaw-2809 674 18 this this DET taxlaw-2809 674 19 trend trend NOUN taxlaw-2809 674 20 is be AUX taxlaw-2809 674 21 supported support VERB taxlaw-2809 674 22 by by ADP taxlaw-2809 674 23 the the DET taxlaw-2809 674 24 american american PROPN taxlaw-2809 674 25 medical medical PROPN taxlaw-2809 674 26 association association PROPN taxlaw-2809 674 27 , , PUNCT taxlaw-2809 674 28 which which PRON taxlaw-2809 674 29 announced announce VERB taxlaw-2809 674 30 in in ADP taxlaw-2809 674 31 june june PROPN taxlaw-2809 674 32 2008 2008 NUM taxlaw-2809 674 33 that that SCONJ taxlaw-2809 674 34 it it PRON taxlaw-2809 674 35 supports support VERB taxlaw-2809 674 36 private private ADJ taxlaw-2809 674 37 and and CCONJ taxlaw-2809 674 38 public public ADJ taxlaw-2809 674 39 health health NOUN taxlaw-2809 674 40 insurance insurance NOUN taxlaw-2809 674 41 coverage coverage NOUN taxlaw-2809 674 42 for for ADP taxlaw-2809 674 43 gid gid PROPN taxlaw-2809 674 44 treatment.224 treatment.224 ADP taxlaw-2809 674 45 these these DET taxlaw-2809 674 46 developments development NOUN taxlaw-2809 674 47 are be AUX taxlaw-2809 674 48 evidence evidence NOUN taxlaw-2809 674 49 of of ADP taxlaw-2809 674 50 a a DET taxlaw-2809 674 51 growing grow VERB taxlaw-2809 674 52 consensus consensus NOUN taxlaw-2809 674 53 in in ADP taxlaw-2809 674 54 the the DET taxlaw-2809 674 55 medical medical ADJ taxlaw-2809 674 56 community community NOUN taxlaw-2809 674 57 that that SCONJ taxlaw-2809 674 58 srs srs PROPN taxlaw-2809 674 59 is be AUX taxlaw-2809 674 60 a a DET taxlaw-2809 674 61 medically medically ADV taxlaw-2809 674 62 legitimate legitimate ADJ taxlaw-2809 674 63 treatment treatment NOUN taxlaw-2809 674 64 for for ADP taxlaw-2809 674 65 disease disease NOUN taxlaw-2809 674 66 . . PUNCT taxlaw-2809 675 1 moreover moreover ADV taxlaw-2809 675 2 , , PUNCT taxlaw-2809 675 3 as as SCONJ taxlaw-2809 675 4 the the DET taxlaw-2809 675 5 medical medical ADJ taxlaw-2809 675 6 expense expense NOUN taxlaw-2809 675 7 deduction deduction NOUN taxlaw-2809 675 8 is be AUX taxlaw-2809 675 9 often often ADV taxlaw-2809 675 10 broader broad ADJ taxlaw-2809 675 11 in in ADP taxlaw-2809 675 12 scope scope NOUN taxlaw-2809 675 13 than than ADP taxlaw-2809 675 14 health health NOUN taxlaw-2809 675 15 insurance insurance NOUN taxlaw-2809 675 16 coverage,225 coverage,225 PRON taxlaw-2809 676 1 it it PRON taxlaw-2809 676 2 is be AUX taxlaw-2809 676 3 natural natural ADJ taxlaw-2809 676 4 and and CCONJ taxlaw-2809 676 5 appropriate appropriate ADJ taxlaw-2809 676 6 for for ADP taxlaw-2809 676 7 tax tax NOUN taxlaw-2809 676 8 policy policy NOUN taxlaw-2809 676 9 to to PART taxlaw-2809 676 10 follow follow VERB taxlaw-2809 676 11 the the DET taxlaw-2809 676 12 judgment judgment NOUN taxlaw-2809 676 13 of of ADP taxlaw-2809 676 14 health health NOUN taxlaw-2809 676 15 professionals professional NOUN taxlaw-2809 676 16 . . PUNCT taxlaw-2809 677 1 many many ADJ taxlaw-2809 677 2 courts court NOUN taxlaw-2809 677 3 have have AUX taxlaw-2809 677 4 also also ADV taxlaw-2809 677 5 recognized recognize VERB taxlaw-2809 677 6 the the DET taxlaw-2809 677 7 importance importance NOUN taxlaw-2809 677 8 of of ADP taxlaw-2809 677 9 srs srs PROPN taxlaw-2809 677 10 for for ADP taxlaw-2809 677 11 individuals individual NOUN taxlaw-2809 677 12 suffering suffer VERB taxlaw-2809 677 13 from from ADP taxlaw-2809 677 14 gid gid PROPN taxlaw-2809 677 15 . . PUNCT taxlaw-2809 678 1 for for ADP taxlaw-2809 678 2 example example NOUN taxlaw-2809 678 3 , , PUNCT taxlaw-2809 678 4 an an DET taxlaw-2809 678 5 increasing increase VERB taxlaw-2809 678 6 number number NOUN taxlaw-2809 678 7 of of ADP taxlaw-2809 678 8 prisoners prisoner NOUN taxlaw-2809 678 9 have have AUX taxlaw-2809 678 10 been be AUX taxlaw-2809 678 11 able able ADJ taxlaw-2809 678 12 to to PART taxlaw-2809 678 13 obtain obtain VERB taxlaw-2809 678 14 funding funding NOUN taxlaw-2809 678 15 for for ADP taxlaw-2809 678 16 srs srs PROPN taxlaw-2809 678 17 under under ADP taxlaw-2809 678 18 the the DET taxlaw-2809 678 19 eighth eighth ADJ taxlaw-2809 678 20 amendment amendment NOUN taxlaw-2809 678 21 ’s ’s PART taxlaw-2809 678 22 prohibition prohibition NOUN taxlaw-2809 678 23 against against ADP taxlaw-2809 678 24 cruel cruel ADJ taxlaw-2809 678 25 and and CCONJ taxlaw-2809 678 26 unusual unusual ADJ taxlaw-2809 678 27 punishment punishment NOUN taxlaw-2809 678 28 , , PUNCT taxlaw-2809 678 29 which which PRON taxlaw-2809 678 30 requires require VERB taxlaw-2809 678 31 that that SCONJ taxlaw-2809 678 32 prisoners prisoner NOUN taxlaw-2809 678 33 receive receive VERB taxlaw-2809 678 34 adequate adequate ADJ taxlaw-2809 678 35 medical medical ADJ taxlaw-2809 678 36 care.226 care.226 ADP taxlaw-2809 678 37 the the DET taxlaw-2809 678 38 fact fact NOUN taxlaw-2809 678 39 that that SCONJ taxlaw-2809 678 40 numerous numerous ADJ taxlaw-2809 678 41 u.s u.s PROPN taxlaw-2809 678 42 . . PROPN taxlaw-2809 678 43 courts court NOUN taxlaw-2809 678 44 of of ADP taxlaw-2809 678 45 appeal appeal NOUN taxlaw-2809 678 46 have have AUX taxlaw-2809 678 47 determined determine VERB taxlaw-2809 678 48 that that SCONJ taxlaw-2809 678 49 gid gid PROPN taxlaw-2809 678 50 presents present VERB taxlaw-2809 678 51 serious serious ADJ taxlaw-2809 678 52 medical medical ADJ taxlaw-2809 678 53 need need NOUN taxlaw-2809 678 54 only only ADV taxlaw-2809 678 55 underscores underscore VERB taxlaw-2809 678 56 the the DET taxlaw-2809 678 57 fact fact NOUN taxlaw-2809 678 58 that that SCONJ taxlaw-2809 678 59 the the DET taxlaw-2809 678 60 tax tax NOUN taxlaw-2809 678 61 court court NOUN taxlaw-2809 678 62 should should AUX taxlaw-2809 678 63 not not PART taxlaw-2809 678 64 second second ADJ taxlaw-2809 678 65 - - PUNCT taxlaw-2809 678 66 guess guess NOUN taxlaw-2809 678 67 medical medical ADJ taxlaw-2809 678 68 experts expert NOUN taxlaw-2809 678 69 in in ADP taxlaw-2809 678 70 their their PRON taxlaw-2809 678 71 assessment assessment NOUN taxlaw-2809 678 72 that that SCONJ taxlaw-2809 678 73 srs srs PROPN taxlaw-2809 678 74 is be AUX taxlaw-2809 678 75 treatment treatment NOUN taxlaw-2809 678 76 for for ADP taxlaw-2809 678 77 the the DET taxlaw-2809 678 78 disease disease NOUN taxlaw-2809 678 79 of of ADP taxlaw-2809 678 80 gid gid PROPN taxlaw-2809 678 81 . . PUNCT taxlaw-2809 679 1 courts court NOUN taxlaw-2809 679 2 have have AUX taxlaw-2809 679 3 also also ADV taxlaw-2809 679 4 found find VERB taxlaw-2809 679 5 that that SCONJ taxlaw-2809 679 6 srs srs PROPN taxlaw-2809 679 7 can can AUX taxlaw-2809 679 8 not not PART taxlaw-2809 679 9 be be AUX taxlaw-2809 679 10 denied deny VERB taxlaw-2809 679 11 under under ADP taxlaw-2809 679 12 state state NOUN taxlaw-2809 679 13 medicaid medicaid PROPN taxlaw-2809 679 14 plans plan NOUN taxlaw-2809 679 15 as as ADP taxlaw-2809 679 16 cosmetic cosmetic ADJ taxlaw-2809 679 17 surgery.227 surgery.227 NOUN taxlaw-2809 679 18 while while SCONJ taxlaw-2809 679 19 the the DET taxlaw-2809 679 20 tax tax NOUN taxlaw-2809 679 21 court court NOUN taxlaw-2809 679 22 is be AUX taxlaw-2809 679 23 not not PART taxlaw-2809 679 24 bound bind VERB taxlaw-2809 679 25 by by ADP taxlaw-2809 679 26 these these DET taxlaw-2809 679 27 non non ADJ taxlaw-2809 679 28 - - ADJ taxlaw-2809 679 29 tax tax ADJ taxlaw-2809 679 30 interpretations interpretation NOUN taxlaw-2809 679 31 of of ADP taxlaw-2809 679 32 cosmetic cosmetic ADJ taxlaw-2809 679 33 surgery surgery NOUN taxlaw-2809 679 34 , , PUNCT taxlaw-2809 679 35 this this DET taxlaw-2809 679 36 line line NOUN taxlaw-2809 679 37 of of ADP taxlaw-2809 679 38 authority authority NOUN taxlaw-2809 679 39 shows show VERB taxlaw-2809 679 40 persuasively persuasively ADV taxlaw-2809 679 41 that that SCONJ taxlaw-2809 679 42 there there PRON taxlaw-2809 679 43 is be VERB taxlaw-2809 679 44 a a DET taxlaw-2809 679 45 growing grow VERB taxlaw-2809 679 46 consensus consensus NOUN taxlaw-2809 679 47 in in ADP taxlaw-2809 679 48 the the DET taxlaw-2809 679 49 medical medical ADJ taxlaw-2809 679 50 and and CCONJ taxlaw-2809 679 51 legal legal ADJ taxlaw-2809 679 52 communities community NOUN taxlaw-2809 679 53 that that SCONJ taxlaw-2809 679 54 srs srs PROPN taxlaw-2809 679 55 is be AUX taxlaw-2809 679 56 a a DET taxlaw-2809 679 57 genuine genuine ADJ taxlaw-2809 679 58 medical medical ADJ taxlaw-2809 679 59 treatment treatment NOUN taxlaw-2809 679 60 despite despite SCONJ taxlaw-2809 679 61 its its PRON taxlaw-2809 679 62 effects effect NOUN taxlaw-2809 679 63 on on ADP taxlaw-2809 679 64 physical physical ADJ taxlaw-2809 679 65 appearance appearance NOUN taxlaw-2809 679 66 . . PUNCT taxlaw-2809 680 1 v. v. ADP taxlaw-2809 680 2 conclusion conclusion NOUN taxlaw-2809 680 3 the the DET taxlaw-2809 680 4 medical medical ADJ taxlaw-2809 680 5 expense expense NOUN taxlaw-2809 680 6 deduction deduction NOUN taxlaw-2809 680 7 is be AUX taxlaw-2809 680 8 important important ADJ taxlaw-2809 680 9 because because SCONJ taxlaw-2809 680 10 it it PRON taxlaw-2809 680 11 mitigates mitigate VERB taxlaw-2809 680 12 the the DET taxlaw-2809 680 13 burden burden NOUN taxlaw-2809 680 14 of of ADP taxlaw-2809 680 15 disease disease NOUN taxlaw-2809 680 16 for for ADP taxlaw-2809 680 17 taxpayers taxpayer NOUN taxlaw-2809 680 18 with with ADP taxlaw-2809 680 19 a a DET taxlaw-2809 680 20 decreased decrease VERB taxlaw-2809 680 21 ability ability NOUN taxlaw-2809 680 22 to to PART taxlaw-2809 680 23 pay pay VERB taxlaw-2809 680 24 due due ADP taxlaw-2809 680 25 to to ADP taxlaw-2809 680 26 illness illness NOUN taxlaw-2809 680 27 . . PUNCT taxlaw-2809 681 1 critics critic NOUN taxlaw-2809 681 2 maintain maintain VERB taxlaw-2809 681 3 that that SCONJ taxlaw-2809 681 4 the the DET taxlaw-2809 681 5 deduction deduction NOUN taxlaw-2809 681 6 is be AUX taxlaw-2809 681 7 not not PART taxlaw-2809 681 8 supportable supportable ADJ taxlaw-2809 681 9 in in ADP taxlaw-2809 681 10 practice practice NOUN taxlaw-2809 681 11 , , PUNCT taxlaw-2809 681 12 because because SCONJ taxlaw-2809 681 13 it it PRON taxlaw-2809 681 14 can can AUX taxlaw-2809 681 15 allow allow VERB taxlaw-2809 681 16 deduction deduction NOUN taxlaw-2809 681 17 for for ADP taxlaw-2809 681 18 expenses expense NOUN taxlaw-2809 681 19 that that PRON taxlaw-2809 681 20 arise arise VERB taxlaw-2809 681 21 from from ADP taxlaw-2809 681 22 quasi quasi ADJ taxlaw-2809 681 23 - - ADJ taxlaw-2809 681 24 medical medical ADJ taxlaw-2809 681 25 preferences preference NOUN taxlaw-2809 681 26 that that PRON taxlaw-2809 681 27 are be AUX taxlaw-2809 681 28 unrelated unrelated ADJ taxlaw-2809 681 29 to to ADP taxlaw-2809 681 30 disease disease VERB taxlaw-2809 681 31 . . PUNCT taxlaw-2809 682 1 the the DET taxlaw-2809 682 2 exclusion exclusion NOUN taxlaw-2809 682 3 of of ADP taxlaw-2809 682 4 222 222 NUM taxlaw-2809 682 5 see see VERB taxlaw-2809 682 6 supra supra PROPN taxlaw-2809 682 7 part part PROPN taxlaw-2809 682 8 ii ii PROPN taxlaw-2809 682 9 . . PROPN taxlaw-2809 682 10 223 223 NUM taxlaw-2809 682 11 see see VERB taxlaw-2809 682 12 susan susan PROPN taxlaw-2809 682 13 l. l. PROPN taxlaw-2809 682 14 megaard megaard PROPN taxlaw-2809 682 15 , , PUNCT taxlaw-2809 682 16 scope scope NOUN taxlaw-2809 682 17 of of ADP taxlaw-2809 682 18 the the DET taxlaw-2809 682 19 medical medical ADJ taxlaw-2809 682 20 expense expense NOUN taxlaw-2809 682 21 deduction deduction NOUN taxlaw-2809 682 22 clarified clarify VERB taxlaw-2809 682 23 and and CCONJ taxlaw-2809 682 24 broadened broaden VERB taxlaw-2809 682 25 by by ADP taxlaw-2809 682 26 new new ADJ taxlaw-2809 682 27 tax tax NOUN taxlaw-2809 682 28 court court NOUN taxlaw-2809 682 29 decision decision NOUN taxlaw-2809 682 30 , , PUNCT taxlaw-2809 682 31 112 112 NUM taxlaw-2809 682 32 j. j. PROPN taxlaw-2809 682 33 tax’n tax’n NUM taxlaw-2809 682 34 353 353 NUM taxlaw-2809 682 35 , , PUNCT taxlaw-2809 682 36 354 354 NUM taxlaw-2809 682 37 ( ( PUNCT taxlaw-2809 682 38 2010 2010 NUM taxlaw-2809 682 39 ) ) PUNCT taxlaw-2809 682 40 ( ( PUNCT taxlaw-2809 682 41 citations citation NOUN taxlaw-2809 682 42 omitted omit VERB taxlaw-2809 682 43 ) ) PUNCT taxlaw-2809 682 44 . . PUNCT taxlaw-2809 683 1 224 224 NUM taxlaw-2809 683 2 see see VERB taxlaw-2809 683 3 i i PRON taxlaw-2809 683 4 d. d. PROPN taxlaw-2809 683 5 225 225 NUM taxlaw-2809 683 6 see see VERB taxlaw-2809 683 7 supra supra PROPN taxlaw-2809 683 8 notes note VERB taxlaw-2809 683 9 104 104 NUM taxlaw-2809 683 10 - - SYM taxlaw-2809 683 11 16 16 NUM taxlaw-2809 683 12 and and CCONJ taxlaw-2809 683 13 accompanying accompany VERB taxlaw-2809 683 14 text text NOUN taxlaw-2809 683 15 . . PUNCT taxlaw-2809 684 1 226 226 NUM taxlaw-2809 684 2 see see VERB taxlaw-2809 684 3 , , PUNCT taxlaw-2809 684 4 e.g. e.g. ADV taxlaw-2809 684 5 , , PUNCT taxlaw-2809 684 6 o’donnabhain o’donnabhain PROPN taxlaw-2809 684 7 , , PUNCT taxlaw-2809 684 8 134 134 NUM taxlaw-2809 684 9 t.c t.c NOUN taxlaw-2809 684 10 . . PUNCT taxlaw-2809 685 1 at at ADP taxlaw-2809 685 2 62 62 NUM taxlaw-2809 685 3 ( ( PUNCT taxlaw-2809 685 4 citing cite VERB taxlaw-2809 685 5 de’lonta de’lonta ADV taxlaw-2809 685 6 v. v. ADP taxlaw-2809 685 7 angelone angelone NOUN taxlaw-2809 685 8 , , PUNCT taxlaw-2809 685 9 330 330 NUM taxlaw-2809 685 10 f.3d f.3d NUM taxlaw-2809 685 11 630 630 NUM taxlaw-2809 685 12 , , PUNCT taxlaw-2809 685 13 634 634 NUM taxlaw-2809 685 14 ( ( PUNCT taxlaw-2809 685 15 4th 4th ADJ taxlaw-2809 685 16 cir cir NOUN taxlaw-2809 685 17 . . PROPN taxlaw-2809 685 18 2003 2003 NUM taxlaw-2809 685 19 ) ) PUNCT taxlaw-2809 685 20 ; ; PUNCT taxlaw-2809 685 21 allard allard PROPN taxlaw-2809 685 22 v. v. PROPN taxlaw-2809 685 23 gomez gomez PROPN taxlaw-2809 685 24 , , PUNCT taxlaw-2809 685 25 9 9 NUM taxlaw-2809 685 26 fed feed VERB taxlaw-2809 685 27 . . PUNCT taxlaw-2809 686 1 appx appx PROPN taxlaw-2809 686 2 . . PROPN taxlaw-2809 687 1 793 793 NUM taxlaw-2809 687 2 , , PUNCT taxlaw-2809 687 3 794 794 NUM taxlaw-2809 687 4 ( ( PUNCT taxlaw-2809 687 5 9th 9th ADJ taxlaw-2809 687 6 cir cir NOUN taxlaw-2809 687 7 . . PROPN taxlaw-2809 687 8 2001 2001 NUM taxlaw-2809 687 9 ) ) PUNCT taxlaw-2809 687 10 ; ; PUNCT taxlaw-2809 687 11 cuoco cuoco PROPN taxlaw-2809 687 12 v. v. ADP taxlaw-2809 687 13 moritsugu moritsugu PROPN taxlaw-2809 687 14 , , PUNCT taxlaw-2809 687 15 222 222 NUM taxlaw-2809 687 16 f.3d f.3d NUM taxlaw-2809 687 17 99 99 NUM taxlaw-2809 687 18 , , PUNCT taxlaw-2809 687 19 106 106 NUM taxlaw-2809 687 20 ( ( PUNCT taxlaw-2809 687 21 2d 2d NUM taxlaw-2809 687 22 cir cir NOUN taxlaw-2809 687 23 . . PROPN taxlaw-2809 687 24 2000 2000 NUM taxlaw-2809 687 25 ) ) PUNCT taxlaw-2809 687 26 ; ; PUNCT taxlaw-2809 687 27 brown brown PROPN taxlaw-2809 687 28 v. v. PROPN taxlaw-2809 687 29 zavaras zavaras PROPN taxlaw-2809 687 30 , , PUNCT taxlaw-2809 687 31 63 63 NUM taxlaw-2809 687 32 f.3d f.3d NUM taxlaw-2809 687 33 967 967 NUM taxlaw-2809 687 34 , , PUNCT taxlaw-2809 687 35 970 970 NUM taxlaw-2809 687 36 ( ( PUNCT taxlaw-2809 687 37 10th 10th ADJ taxlaw-2809 687 38 cir cir NOUN taxlaw-2809 687 39 . . PROPN taxlaw-2809 687 40 1995 1995 NUM taxlaw-2809 687 41 ) ) PUNCT taxlaw-2809 687 42 ; ; PUNCT taxlaw-2809 688 1 phillips phillip NOUN taxlaw-2809 688 2 v. v. PROPN taxlaw-2809 688 3 mich mich PROPN taxlaw-2809 688 4 . . PUNCT taxlaw-2809 688 5 dept dept PROPN taxlaw-2809 688 6 . . PROPN taxlaw-2809 688 7 of of ADP taxlaw-2809 688 8 corr corr PROPN taxlaw-2809 688 9 . . PUNCT taxlaw-2809 688 10 , , PUNCT taxlaw-2809 688 11 932 932 NUM taxlaw-2809 688 12 f.2d f.2d NUM taxlaw-2809 688 13 969 969 NUM taxlaw-2809 688 14 ( ( PUNCT taxlaw-2809 688 15 6th 6th ADJ taxlaw-2809 688 16 cir cir NOUN taxlaw-2809 688 17 . . PROPN taxlaw-2809 688 18 1991 1991 NUM taxlaw-2809 688 19 ) ) PUNCT taxlaw-2809 688 20 , , PUNCT taxlaw-2809 688 21 aff’g aff’g PROPN taxlaw-2809 688 22 731 731 NUM taxlaw-2809 688 23 f. f. PROPN taxlaw-2809 688 24 supp supp PROPN taxlaw-2809 688 25 . . PUNCT taxlaw-2809 689 1 792 792 NUM taxlaw-2809 689 2 ( ( PUNCT taxlaw-2809 689 3 w.d w.d PROPN taxlaw-2809 689 4 . . PROPN taxlaw-2809 689 5 mich mich PROPN taxlaw-2809 689 6 . . PROPN taxlaw-2809 689 7 1990 1990 NUM taxlaw-2809 689 8 ) ) PUNCT taxlaw-2809 689 9 ; ; PUNCT taxlaw-2809 689 10 white white PROPN taxlaw-2809 689 11 v. v. ADP taxlaw-2809 689 12 farrier farrier NOUN taxlaw-2809 689 13 , , PUNCT taxlaw-2809 689 14 849 849 NUM taxlaw-2809 689 15 f.2d f.2d SYM taxlaw-2809 689 16 322 322 NUM taxlaw-2809 689 17 , , PUNCT taxlaw-2809 689 18 325 325 NUM taxlaw-2809 689 19 - - SYM taxlaw-2809 689 20 27 27 NUM taxlaw-2809 689 21 ( ( PUNCT taxlaw-2809 689 22 8th 8th ADJ taxlaw-2809 689 23 cir cir NOUN taxlaw-2809 689 24 . . PUNCT taxlaw-2809 689 25 1988 1988 NUM taxlaw-2809 689 26 ) ) PUNCT taxlaw-2809 689 27 ; ; PUNCT taxlaw-2809 689 28 meriwether meriwether PROPN taxlaw-2809 689 29 v. v. PROPN taxlaw-2809 689 30 faulkner faulkner PROPN taxlaw-2809 689 31 , , PUNCT taxlaw-2809 689 32 821 821 NUM taxlaw-2809 689 33 f.2d f.2d ADP taxlaw-2809 689 34 408 408 NUM taxlaw-2809 689 35 , , PUNCT taxlaw-2809 689 36 411 411 NUM taxlaw-2809 689 37 - - SYM taxlaw-2809 689 38 413 413 NUM taxlaw-2809 689 39 ( ( PUNCT taxlaw-2809 689 40 7th 7th ADJ taxlaw-2809 689 41 cir cir NOUN taxlaw-2809 689 42 . . PUNCT taxlaw-2809 689 43 1987 1987 NUM taxlaw-2809 689 44 ) ) PUNCT taxlaw-2809 689 45 ) ) PUNCT taxlaw-2809 689 46 . . PUNCT taxlaw-2809 690 1 227 227 NUM taxlaw-2809 690 2 see see VERB taxlaw-2809 690 3 pinneke pinneke ADJ taxlaw-2809 690 4 v. v. ADP taxlaw-2809 690 5 preisser preisser NOUN taxlaw-2809 690 6 , , PUNCT taxlaw-2809 690 7 623 623 NUM taxlaw-2809 690 8 f.2d f.2d NUM taxlaw-2809 690 9 546 546 NUM taxlaw-2809 690 10 ( ( PUNCT taxlaw-2809 690 11 8th 8th ADJ taxlaw-2809 690 12 cir cir NOUN taxlaw-2809 690 13 . . PUNCT taxlaw-2809 690 14 1980 1980 NUM taxlaw-2809 690 15 ) ) PUNCT taxlaw-2809 690 16 ( ( PUNCT taxlaw-2809 690 17 holding hold VERB taxlaw-2809 690 18 that that SCONJ taxlaw-2809 690 19 srs srs PROPN taxlaw-2809 690 20 is be AUX taxlaw-2809 690 21 not not PART taxlaw-2809 690 22 cosmetic cosmetic ADJ taxlaw-2809 690 23 surgery surgery NOUN taxlaw-2809 690 24 such such ADJ taxlaw-2809 690 25 that that SCONJ taxlaw-2809 690 26 it it PRON taxlaw-2809 690 27 can can AUX taxlaw-2809 690 28 be be AUX taxlaw-2809 690 29 denied deny VERB taxlaw-2809 690 30 by by ADP taxlaw-2809 690 31 state state NOUN taxlaw-2809 690 32 medicaid medicaid PROPN taxlaw-2809 690 33 plan plan PROPN taxlaw-2809 690 34 ) ) PUNCT taxlaw-2809 690 35 ; ; PUNCT taxlaw-2809 691 1 j.d j.d PROPN taxlaw-2809 691 2 . . PROPN taxlaw-2809 692 1 v. v. PROPN taxlaw-2809 692 2 lackner lackner PROPN taxlaw-2809 692 3 , , PUNCT taxlaw-2809 692 4 145 145 NUM taxlaw-2809 692 5 cal cal NOUN taxlaw-2809 692 6 . . PUNCT taxlaw-2809 693 1 rptr rptr PROPN taxlaw-2809 693 2 . . PUNCT taxlaw-2809 694 1 570 570 NUM taxlaw-2809 694 2 , , PUNCT taxlaw-2809 694 3 572 572 NUM taxlaw-2809 694 4 ( ( PUNCT taxlaw-2809 694 5 ct ct PROPN taxlaw-2809 694 6 . . PUNCT taxlaw-2809 694 7 app app PROPN taxlaw-2809 694 8 . . PROPN taxlaw-2809 694 9 1978 1978 NUM taxlaw-2809 694 10 ) ) PUNCT taxlaw-2809 694 11 ( ( PUNCT taxlaw-2809 694 12 overturning overturn VERB taxlaw-2809 694 13 decision decision NOUN taxlaw-2809 694 14 that that SCONJ taxlaw-2809 694 15 srs srs PROPN taxlaw-2809 694 16 was be AUX taxlaw-2809 694 17 cosmetic cosmetic ADJ taxlaw-2809 694 18 and and CCONJ taxlaw-2809 694 19 thus thus ADV taxlaw-2809 694 20 ineligible ineligible ADJ taxlaw-2809 694 21 for for ADP taxlaw-2809 694 22 medicaid medicaid PROPN taxlaw-2809 694 23 coverage coverage NOUN taxlaw-2809 694 24 ) ) PUNCT taxlaw-2809 694 25 . . PUNCT taxlaw-2809 695 1 but but CCONJ taxlaw-2809 695 2 see see VERB taxlaw-2809 695 3 smith smith PROPN taxlaw-2809 695 4 v. v. PROPN taxlaw-2809 695 5 rasmussen rasmussen PROPN taxlaw-2809 695 6 , , PUNCT taxlaw-2809 695 7 249 249 NUM taxlaw-2809 695 8 f.3d f.3d NUM taxlaw-2809 695 9 755 755 NUM taxlaw-2809 695 10 , , PUNCT taxlaw-2809 695 11 759 759 NUM taxlaw-2809 695 12 - - SYM taxlaw-2809 695 13 61 61 NUM taxlaw-2809 695 14 ( ( PUNCT taxlaw-2809 695 15 8th 8th ADJ taxlaw-2809 695 16 cir cir NOUN taxlaw-2809 695 17 . . PROPN taxlaw-2809 695 18 2001 2001 NUM taxlaw-2809 695 19 ) ) PUNCT taxlaw-2809 695 20 ( ( PUNCT taxlaw-2809 695 21 denying deny VERB taxlaw-2809 695 22 reimbursement reimbursement NOUN taxlaw-2809 695 23 for for ADP taxlaw-2809 695 24 srs srs PROPN taxlaw-2809 695 25 under under ADP taxlaw-2809 695 26 state state PROPN taxlaw-2809 695 27 medicaid medicaid PROPN taxlaw-2809 695 28 plan plan NOUN taxlaw-2809 695 29 because because SCONJ taxlaw-2809 695 30 of of ADP taxlaw-2809 695 31 its its PRON taxlaw-2809 695 32 cosmetic cosmetic ADJ taxlaw-2809 695 33 nature nature NOUN taxlaw-2809 695 34 ) ) PUNCT taxlaw-2809 695 35 . . PUNCT taxlaw-2809 696 1 112 112 NUM taxlaw-2809 696 2 columbia columbia PROPN taxlaw-2809 696 3 journal journal PROPN taxlaw-2809 696 4 of of ADP taxlaw-2809 696 5 tax tax NOUN taxlaw-2809 696 6 law law NOUN taxlaw-2809 696 7 [ [ X taxlaw-2809 696 8 vol.3:86 vol.3:86 ADJ taxlaw-2809 696 9 cosmetic cosmetic ADJ taxlaw-2809 696 10 surgery surgery NOUN taxlaw-2809 696 11 from from ADP taxlaw-2809 696 12 the the DET taxlaw-2809 696 13 definition definition NOUN taxlaw-2809 696 14 of of ADP taxlaw-2809 696 15 medical medical ADJ taxlaw-2809 696 16 care care NOUN taxlaw-2809 696 17 should should AUX taxlaw-2809 696 18 be be AUX taxlaw-2809 696 19 seen see VERB taxlaw-2809 696 20 as as ADP taxlaw-2809 696 21 an an DET taxlaw-2809 696 22 effort effort NOUN taxlaw-2809 696 23 by by ADP taxlaw-2809 696 24 congress congress PROPN taxlaw-2809 696 25 to to PART taxlaw-2809 696 26 further far ADV taxlaw-2809 696 27 conform conform VERB taxlaw-2809 696 28 the the DET taxlaw-2809 696 29 medical medical ADJ taxlaw-2809 696 30 expense expense NOUN taxlaw-2809 696 31 deduction deduction NOUN taxlaw-2809 696 32 to to ADP taxlaw-2809 696 33 its its PRON taxlaw-2809 696 34 proper proper ADJ taxlaw-2809 696 35 role role NOUN taxlaw-2809 696 36 . . PUNCT taxlaw-2809 697 1 whether whether SCONJ taxlaw-2809 697 2 or or CCONJ taxlaw-2809 697 3 not not PART taxlaw-2809 697 4 the the DET taxlaw-2809 697 5 medical medical ADJ taxlaw-2809 697 6 expense expense NOUN taxlaw-2809 697 7 deduction deduction NOUN taxlaw-2809 697 8 is be AUX taxlaw-2809 697 9 a a DET taxlaw-2809 697 10 tax tax NOUN taxlaw-2809 697 11 expenditure expenditure NOUN taxlaw-2809 697 12 , , PUNCT taxlaw-2809 697 13 its its PRON taxlaw-2809 697 14 objective objective NOUN taxlaw-2809 697 15 is be AUX taxlaw-2809 697 16 appropriate appropriate ADJ taxlaw-2809 697 17 government government NOUN taxlaw-2809 697 18 policy policy NOUN taxlaw-2809 697 19 . . PUNCT taxlaw-2809 698 1 because because SCONJ taxlaw-2809 698 2 the the DET taxlaw-2809 698 3 policy policy NOUN taxlaw-2809 698 4 itself itself PRON taxlaw-2809 698 5 is be AUX taxlaw-2809 698 6 suitable suitable ADJ taxlaw-2809 698 7 , , PUNCT taxlaw-2809 698 8 the the DET taxlaw-2809 698 9 deduction deduction NOUN taxlaw-2809 698 10 need need AUX taxlaw-2809 698 11 not not PART taxlaw-2809 698 12 be be AUX taxlaw-2809 698 13 interpreted interpret VERB taxlaw-2809 698 14 narrowly.228 narrowly.228 PROPN taxlaw-2809 698 15 given give VERB taxlaw-2809 698 16 this this DET taxlaw-2809 698 17 understanding understanding NOUN taxlaw-2809 698 18 , , PUNCT taxlaw-2809 698 19 it it PRON taxlaw-2809 698 20 follows follow VERB taxlaw-2809 698 21 that that SCONJ taxlaw-2809 698 22 expenses expense NOUN taxlaw-2809 698 23 used use VERB taxlaw-2809 698 24 to to PART taxlaw-2809 698 25 treat treat VERB taxlaw-2809 698 26 disease disease NOUN taxlaw-2809 698 27 recommended recommend VERB taxlaw-2809 698 28 by by ADP taxlaw-2809 698 29 the the DET taxlaw-2809 698 30 taxpayer taxpayer NOUN taxlaw-2809 698 31 ’s ’s PART taxlaw-2809 698 32 doctor doctor NOUN taxlaw-2809 698 33 and and CCONJ taxlaw-2809 698 34 consistent consistent ADJ taxlaw-2809 698 35 with with ADP taxlaw-2809 698 36 generally generally ADV taxlaw-2809 698 37 accepted accept VERB taxlaw-2809 698 38 medical medical ADJ taxlaw-2809 698 39 practice practice NOUN taxlaw-2809 698 40 can can AUX taxlaw-2809 698 41 not not PART taxlaw-2809 698 42 be be AUX taxlaw-2809 698 43 disallowed disallow VERB taxlaw-2809 698 44 as as ADP taxlaw-2809 698 45 cosmetic cosmetic ADJ taxlaw-2809 698 46 surgery surgery NOUN taxlaw-2809 698 47 . . PUNCT taxlaw-2809 699 1 this this DET taxlaw-2809 699 2 conclusion conclusion NOUN taxlaw-2809 699 3 is be AUX taxlaw-2809 699 4 supported support VERB taxlaw-2809 699 5 both both PRON taxlaw-2809 699 6 by by ADP taxlaw-2809 699 7 the the DET taxlaw-2809 699 8 policy policy NOUN taxlaw-2809 699 9 justifications justification NOUN taxlaw-2809 699 10 for for ADP taxlaw-2809 699 11 the the DET taxlaw-2809 699 12 medical medical ADJ taxlaw-2809 699 13 expense expense NOUN taxlaw-2809 699 14 deduction deduction NOUN taxlaw-2809 699 15 as as ADP taxlaw-2809 699 16 a a DET taxlaw-2809 699 17 whole whole NOUN taxlaw-2809 699 18 , , PUNCT taxlaw-2809 699 19 as as ADV taxlaw-2809 699 20 well well ADV taxlaw-2809 699 21 as as ADP taxlaw-2809 699 22 the the DET taxlaw-2809 699 23 statutory statutory ADJ taxlaw-2809 699 24 language language NOUN taxlaw-2809 699 25 of of ADP taxlaw-2809 699 26 § § PROPN taxlaw-2809 699 27 213(d 213(d PROPN taxlaw-2809 699 28 ) ) PUNCT taxlaw-2809 699 29 . . PUNCT taxlaw-2809 700 1 gid gid PROPN taxlaw-2809 700 2 is be AUX taxlaw-2809 700 3 a a DET taxlaw-2809 700 4 well well ADV taxlaw-2809 700 5 - - PUNCT taxlaw-2809 700 6 recognized recognize VERB taxlaw-2809 700 7 disease disease NOUN taxlaw-2809 700 8 , , PUNCT taxlaw-2809 700 9 and and CCONJ taxlaw-2809 700 10 srs srs PROPN taxlaw-2809 700 11 is be AUX taxlaw-2809 700 12 regarded regard VERB taxlaw-2809 700 13 by by ADP taxlaw-2809 700 14 many many ADJ taxlaw-2809 700 15 medical medical ADJ taxlaw-2809 700 16 professionals professional NOUN taxlaw-2809 700 17 as as ADP taxlaw-2809 700 18 its its PRON taxlaw-2809 700 19 most most ADV taxlaw-2809 700 20 effective effective ADJ taxlaw-2809 700 21 treatment treatment NOUN taxlaw-2809 700 22 in in ADP taxlaw-2809 700 23 severe severe ADJ taxlaw-2809 700 24 cases case NOUN taxlaw-2809 700 25 . . PUNCT taxlaw-2809 701 1 because because SCONJ taxlaw-2809 701 2 gid gid PROPN taxlaw-2809 701 3 is be AUX taxlaw-2809 701 4 a a DET taxlaw-2809 701 5 disease disease NOUN taxlaw-2809 701 6 , , PUNCT taxlaw-2809 701 7 expenses expense NOUN taxlaw-2809 701 8 incurred incur VERB taxlaw-2809 701 9 for for ADP taxlaw-2809 701 10 its its PRON taxlaw-2809 701 11 treatment treatment NOUN taxlaw-2809 701 12 are be AUX taxlaw-2809 701 13 exactly exactly ADV taxlaw-2809 701 14 the the DET taxlaw-2809 701 15 sort sort NOUN taxlaw-2809 701 16 of of ADP taxlaw-2809 701 17 burdensome burdensome ADJ taxlaw-2809 701 18 expenses expense NOUN taxlaw-2809 701 19 that that SCONJ taxlaw-2809 701 20 the the DET taxlaw-2809 701 21 medical medical ADJ taxlaw-2809 701 22 expense expense NOUN taxlaw-2809 701 23 deduction deduction NOUN taxlaw-2809 701 24 is be AUX taxlaw-2809 701 25 meant mean VERB taxlaw-2809 701 26 to to PART taxlaw-2809 701 27 alleviate alleviate VERB taxlaw-2809 701 28 . . PUNCT taxlaw-2809 702 1 thus thus ADV taxlaw-2809 702 2 , , PUNCT taxlaw-2809 702 3 it it PRON taxlaw-2809 702 4 follows follow VERB taxlaw-2809 702 5 that that SCONJ taxlaw-2809 702 6 a a DET taxlaw-2809 702 7 tax tax NOUN taxlaw-2809 702 8 deduction deduction NOUN taxlaw-2809 702 9 for for ADP taxlaw-2809 702 10 physician physician NOUN taxlaw-2809 702 11 - - PUNCT taxlaw-2809 702 12 recommended recommend VERB taxlaw-2809 702 13 srs srs PROPN taxlaw-2809 702 14 is be AUX taxlaw-2809 702 15 both both CCONJ taxlaw-2809 702 16 appropriate appropriate ADJ taxlaw-2809 702 17 and and CCONJ taxlaw-2809 702 18 essential essential ADJ taxlaw-2809 702 19 . . PUNCT taxlaw-2809 703 1 228 228 NUM taxlaw-2809 703 2 courts court NOUN taxlaw-2809 703 3 often often ADV taxlaw-2809 703 4 construe construe VERB taxlaw-2809 703 5 deductions deduction NOUN taxlaw-2809 703 6 narrowly narrowly ADV taxlaw-2809 703 7 , , PUNCT taxlaw-2809 703 8 referencing reference VERB taxlaw-2809 703 9 the the DET taxlaw-2809 703 10 familiar familiar ADJ taxlaw-2809 703 11 maxim maxim NOUN taxlaw-2809 703 12 that that SCONJ taxlaw-2809 703 13 “ " PUNCT taxlaw-2809 703 14 an an DET taxlaw-2809 703 15 income income NOUN taxlaw-2809 703 16 tax tax NOUN taxlaw-2809 703 17 deduction deduction NOUN taxlaw-2809 703 18 is be AUX taxlaw-2809 703 19 a a DET taxlaw-2809 703 20 matter matter NOUN taxlaw-2809 703 21 of of ADP taxlaw-2809 703 22 legislative legislative ADJ taxlaw-2809 703 23 grace grace NOUN taxlaw-2809 703 24 and and CCONJ taxlaw-2809 703 25 . . PUNCT taxlaw-2809 703 26 . . PUNCT taxlaw-2809 703 27 . . PUNCT taxlaw-2809 704 1 the the DET taxlaw-2809 704 2 burden burden NOUN taxlaw-2809 704 3 of of ADP taxlaw-2809 704 4 clearly clearly ADV taxlaw-2809 704 5 showing show VERB taxlaw-2809 704 6 the the DET taxlaw-2809 704 7 right right NOUN taxlaw-2809 704 8 to to ADP taxlaw-2809 704 9 the the DET taxlaw-2809 704 10 claimed claim VERB taxlaw-2809 704 11 deduction deduction NOUN taxlaw-2809 704 12 is be AUX taxlaw-2809 704 13 on on ADP taxlaw-2809 704 14 the the DET taxlaw-2809 704 15 taxpayer taxpayer NOUN taxlaw-2809 704 16 . . PUNCT taxlaw-2809 704 17 ” " PUNCT taxlaw-2809 705 1 interstate interstate ADJ taxlaw-2809 705 2 transit transit NOUN taxlaw-2809 705 3 lines line NOUN taxlaw-2809 705 4 v. v. ADP taxlaw-2809 705 5 comm’r comm’r NOUN taxlaw-2809 705 6 , , PUNCT taxlaw-2809 705 7 319 319 NUM taxlaw-2809 705 8 u.s u.s PROPN taxlaw-2809 705 9 . . PROPN taxlaw-2809 705 10 590 590 NUM taxlaw-2809 705 11 , , PUNCT taxlaw-2809 705 12 593 593 NUM taxlaw-2809 705 13 ( ( PUNCT taxlaw-2809 705 14 1943 1943 NUM taxlaw-2809 705 15 ) ) PUNCT taxlaw-2809 705 16 . . PUNCT taxlaw-2809 706 1 the the DET taxlaw-2809 706 2 appropriateness appropriateness NOUN taxlaw-2809 706 3 of of ADP taxlaw-2809 706 4 such such DET taxlaw-2809 706 5 a a DET taxlaw-2809 706 6 narrow narrow ADJ taxlaw-2809 706 7 construction construction NOUN taxlaw-2809 706 8 is be AUX taxlaw-2809 706 9 not not PART taxlaw-2809 706 10 undisputed undisputed ADJ taxlaw-2809 706 11 . . PUNCT taxlaw-2809 707 1 see see VERB taxlaw-2809 707 2 michael michael PROPN taxlaw-2809 707 3 j. j. PROPN taxlaw-2809 707 4 graetz graetz PROPN taxlaw-2809 707 5 & & CCONJ taxlaw-2809 707 6 deborah deborah PROPN taxlaw-2809 707 7 h. h. PROPN taxlaw-2809 707 8 schenk schenk PROPN taxlaw-2809 707 9 , , PUNCT taxlaw-2809 707 10 federal federal ADJ taxlaw-2809 707 11 income income NOUN taxlaw-2809 707 12 taxation taxation NOUN taxlaw-2809 707 13 : : PUNCT taxlaw-2809 707 14 principles principle NOUN taxlaw-2809 707 15 and and CCONJ taxlaw-2809 707 16 policies policy NOUN taxlaw-2809 707 17 229 229 NUM taxlaw-2809 707 18 ( ( PUNCT taxlaw-2809 707 19 6th 6th ADJ taxlaw-2809 707 20 ed ed NOUN taxlaw-2809 707 21 . . PROPN taxlaw-2809 707 22 2009 2009 NUM taxlaw-2809 707 23 ) ) PUNCT taxlaw-2809 707 24 ( ( PUNCT taxlaw-2809 707 25 “ " PUNCT taxlaw-2809 707 26 it it PRON taxlaw-2809 707 27 is be AUX taxlaw-2809 707 28 true true ADJ taxlaw-2809 707 29 that that SCONJ taxlaw-2809 707 30 the the DET taxlaw-2809 707 31 taxpayer taxpayer NOUN taxlaw-2809 707 32 bears bear VERB taxlaw-2809 707 33 the the DET taxlaw-2809 707 34 burden burden NOUN taxlaw-2809 707 35 of of ADP taxlaw-2809 707 36 proving prove VERB taxlaw-2809 707 37 his his PRON taxlaw-2809 707 38 right right NOUN taxlaw-2809 707 39 to to ADP taxlaw-2809 707 40 a a DET taxlaw-2809 707 41 deduction deduction NOUN taxlaw-2809 707 42 , , PUNCT taxlaw-2809 707 43 but but CCONJ taxlaw-2809 707 44 the the DET taxlaw-2809 707 45 question question NOUN taxlaw-2809 707 46 should should AUX taxlaw-2809 707 47 not not PART taxlaw-2809 707 48 be be AUX taxlaw-2809 707 49 approached approach VERB taxlaw-2809 707 50 in in ADP taxlaw-2809 707 51 terms term NOUN taxlaw-2809 707 52 of of ADP taxlaw-2809 707 53 a a DET taxlaw-2809 707 54 ‘ ' PUNCT taxlaw-2809 707 55 narrow narrow ADJ taxlaw-2809 707 56 ’ ' PUNCT taxlaw-2809 707 57 construction construction NOUN taxlaw-2809 707 58 or or CCONJ taxlaw-2809 707 59 ‘ ' PUNCT taxlaw-2809 707 60 legislative legislative ADJ taxlaw-2809 707 61 grace grace NOUN taxlaw-2809 707 62 . . PUNCT taxlaw-2809 707 63 ’ ' PUNCT taxlaw-2809 708 1 the the DET taxlaw-2809 708 2 clear clear ADJ taxlaw-2809 708 3 intent intent NOUN taxlaw-2809 708 4 of of ADP taxlaw-2809 708 5 congress congress PROPN taxlaw-2809 708 6 to to PART taxlaw-2809 708 7 impose impose VERB taxlaw-2809 708 8 the the DET taxlaw-2809 708 9 tax tax NOUN taxlaw-2809 708 10 on on ADP taxlaw-2809 708 11 ‘ ' PUNCT taxlaw-2809 708 12 taxable taxable ADJ taxlaw-2809 708 13 income income NOUN taxlaw-2809 708 14 ’ ' PUNCT taxlaw-2809 708 15 requires require VERB taxlaw-2809 708 16 recognition recognition NOUN taxlaw-2809 708 17 of of ADP taxlaw-2809 708 18 deductions deduction NOUN taxlaw-2809 708 19 as as ADV taxlaw-2809 708 20 well well ADV taxlaw-2809 708 21 as as ADP taxlaw-2809 708 22 gross gross ADJ taxlaw-2809 708 23 income income NOUN taxlaw-2809 708 24 . . PUNCT taxlaw-2809 709 1 when when SCONJ taxlaw-2809 709 2 congress congress PROPN taxlaw-2809 709 3 wants want VERB taxlaw-2809 709 4 to to PART taxlaw-2809 709 5 limit limit VERB taxlaw-2809 709 6 deductions deduction NOUN taxlaw-2809 709 7 , , PUNCT taxlaw-2809 709 8 it it PRON taxlaw-2809 709 9 can can AUX taxlaw-2809 709 10 do do VERB taxlaw-2809 709 11 so so ADV taxlaw-2809 709 12 explicitly explicitly ADV taxlaw-2809 709 13 . . PUNCT taxlaw-2809 709 14 ” " PUNCT taxlaw-2809 709 15 ) ) PUNCT taxlaw-2809 709 16 . . PUNCT taxlaw-2809 710 1 however however ADV taxlaw-2809 710 2 , , PUNCT taxlaw-2809 710 3 this this DET taxlaw-2809 710 4 debate debate NOUN taxlaw-2809 710 5 is be AUX taxlaw-2809 710 6 well well ADV taxlaw-2809 710 7 beyond beyond ADP taxlaw-2809 710 8 the the DET taxlaw-2809 710 9 scope scope NOUN taxlaw-2809 710 10 of of ADP taxlaw-2809 710 11 this this DET taxlaw-2809 710 12 note note NOUN taxlaw-2809 710 13 . . PUNCT