In a full Tax Court opinion issued on February 2, 2010, the Tax Court found that the petitioner Rhiannon G. O’Donnabhain was entitled to Section 213 medical expenses for the cost of gender reassignment surgery and hormone therapy. O'Donnabhain v. Commissioner, 134 T.C. No. 4 (Feb. 2, 2010) The Court recognized the petitioner's gender identity disorder (GID) diagnosis for IRC Sec. 213 medical expense purposes as a disease. The Court concluded that the hormone therapy and gender reassignment surgery “treated” the disease of GID.
The Court did rule however that Ms. O’Donnabhain was not entitled to that part of the expenses related to *** augmentation as it determined these expenses were cosmetic in nature. The Court found the augmentation surgery excluded from the medical expense deduction because it was cosmetic in nature and did not “meaningfully promote the proper functioning of her body within the meaning of IRC Sec. 213.” It additionally found the surgery not medically necessary.
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