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- Title
Trapped in the Wrong Phraseology: O'Donnabhain v. Commissioner Consequences for Federal Tax Policy and the Transgender Community.
- Authors
Ittelson, Alesdair H.
- Abstract
The U.S. Tax Court's 2010 decision in O'Donnabhain v. Commissioner reinterpret the scope of the medical expense deduction by authorizing the deduction of surgical treatment for Gender Identity Disorder (GID). After explaining the tax framework upon which the 0 'Donnabhain decision rests, this Recent Developments piece describes the decision and examines its consequences for the U.S. federal budget and the medicalization of the transgender community. The author concludes that 0 'Donnabhain will not significantly widen the pool of deductible medical care outside of exual rea signment surgery and hormone therapy. The author applauds 0 'Donnabhain a a victory for those seeking to deduct expenses incurred in the treatment of GID but cautions that the decision may enforce a homogenous, medicalized model of the "ideal" transgender body.
- Subjects
UNITED States; UNITED States tax laws; TRANSGENDER communities; INCOME tax deductions for medical expenses; MEDICAL care costs; GENDER dysphoria; FEDERAL courts; UNITED States. Tax Court
- Publication
Berkeley Journal of Gender, Law & Justice, 2011, Vol 26, Issue 2, p356
- ISSN
1933-1045
- Publication type
Article