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Taxation-Federal Commons

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Sexuality and the Law

Anthony C. Infanti

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Dissecting O'Donnabhain, Anthony C. Infanti Jan 2010

Dissecting O'Donnabhain, Anthony C. Infanti

Anthony C. Infanti

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