Reports of the United States Tax Court, Volume 134United States Tax Court, 2010 Kept up to date by a monthly publication called: United States. Tax Court. Reports. |
From inside the book
Results 1-5 of 60
Page 34
... expense deduction under sec . 213 , I.R.C. , for the cost of the surgeries , transportation and other related expenses , and feminizing hormones , for the taxable year 2001 . R disallowed the deduction . Held : P's gender identity ...
... expense deduction under sec . 213 , I.R.C. , for the cost of the surgeries , transportation and other related expenses , and feminizing hormones , for the taxable year 2001 . R disallowed the deduction . Held : P's gender identity ...
Page 35
... expense under section 2132 amounts paid in 2001 for hormone therapy , sex reassignment surgery , and breast ... expenses under sec . 213 . 2 Unless otherwise indicated , all section references are to the Internal Revenue Code of ...
... expense under section 2132 amounts paid in 2001 for hormone therapy , sex reassignment surgery , and breast ... expenses under sec . 213 . 2 Unless otherwise indicated , all section references are to the Internal Revenue Code of ...
Page 39
... expenses related to electrolysis is not at issue . 14 The children's reactions were characterized by embarrassment , anger , denial , and with- drawal . 2000. Petitioner legally changed her name from Robert Donovan to ( 34 ) 39 O ...
... expenses related to electrolysis is not at issue . 14 The children's reactions were characterized by embarrassment , anger , denial , and with- drawal . 2000. Petitioner legally changed her name from Robert Donovan to ( 34 ) 39 O ...
Page 41
... Expense Deduction During 2001 petitioner incurred and paid the following expenses ( totaling $ 21,741 ) in connection with her hormone therapy , sex reassignment surgery , and breast augmentation 18 The deductibility of these procedures ...
... Expense Deduction During 2001 petitioner incurred and paid the following expenses ( totaling $ 21,741 ) in connection with her hormone therapy , sex reassignment surgery , and breast augmentation 18 The deductibility of these procedures ...
Page 42
... expenses , which respondent subsequently dis- allowed in a notice of deficiency . VI . Expert Testimony A. Petitioner's Expert : Dr. Brown Petitioner's expert , Dr. George R. Brown ( Dr. Brown ) , is a licensed physician , board ...
... expenses , which respondent subsequently dis- allowed in a notice of deficiency . VI . Expert Testimony A. Petitioner's Expert : Dr. Brown Petitioner's expert , Dr. George R. Brown ( Dr. Brown ) , is a licensed physician , board ...
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amended appearance application bankruptcy Benjamin standards Brand X call option cash certification Chevron Code Commissioner condominium Congress contract cosmetic surgery deduction deposition determination directed at improving disease disorder DSM-IV-TR electronically stored information employees engineering exemption expenses facade easement fees filed foreign currency futures contracts Gender Identity Disorder gross income guaranty hormone therapy Income Tax Regs insurance policy Internal Revenue Internal Revenue Code interpretation interrogatories issue legislative history levy lien majority medical necessity ment motion notice paragraph party patient payment pension period of limitations person peti petition petitioner petitioner's provides psychiatric purposes pursuant reasonable relief from joint request res judicata respect respondent respondent's Rule section 213 sex reassignment surgery statute statutory stipulation summary judgment Summitt supra T.C. Memo Tax Court tax liability taxable taxpayer temporary regulations testimony tion tioner transfer transsexualism treat treatment trial UFTA United Vitro waiver