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March 24, 2010
Infanti: Dissecting O'Donnabhain
Anthony C. Infanti (Pittsburgh) has posted Dissecting O'Donnabhain, 126 Tax Notes 1403 (Mar. 15, 2010), on SSRN. Here is the abstract:
In O'Donnabhain v. Commissioner [134 T.C. No. 4 (Feb. 2, 2010)], a sharply divided Tax Court allowed a medical expense deduction for some costs related to sex reassignment surgery. This short commentary examines the opinions in the case and concludes that the taxpayer's victory rings hollow.
March 24, 2010 in New Cases, Scholarship, Tax | Permalink
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