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.
