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. |
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Results 1-5 of 40
Page 34
... hormones , for the taxable year 2001 . R disallowed the deduction . Held : P's gender identity disorder is a “ disease " within the meaning of sec . 213 ( d ) ( 1 ) ( A ) and ( 9 ) ( B ) , I.R.C. Held , further , P's hormone therapy and ...
... hormones , for the taxable year 2001 . R disallowed the deduction . Held : P's gender identity disorder is a “ disease " within the meaning of sec . 213 ( d ) ( 1 ) ( A ) and ( 9 ) ( B ) , I.R.C. Held , further , P's hormone therapy and ...
Page 35
... hormone therapy , sex reassignment surgery , and breast augmentation surgery that petitioner contends were incurred in connection with a condition known as gender identity disorder . FINDINGS OF FACT Many of the facts have been ...
... hormone therapy , sex reassignment surgery , and breast augmentation surgery that petitioner contends were incurred in connection with a condition known as gender identity disorder . FINDINGS OF FACT Many of the facts have been ...
Page 38
... hormonal sex reassign- ment should precede surgical sex reassignment because the patient's degree of satisfaction with hormone therapy " may indicate or contraindicate later surgical sex reassignment . " 9 Both parties ' experts agree ...
... hormonal sex reassign- ment should precede surgical sex reassignment because the patient's degree of satisfaction with hormone therapy " may indicate or contraindicate later surgical sex reassignment . " 9 Both parties ' experts agree ...
Page 39
... Hormone Treatments In February 1997 Ms. Ellaborn referred petitioner to an endocrinologist for feminizing hormone therapy , and peti- tioner commenced taking hormones in September 1997. 12 She remained on feminizing hormones ...
... Hormone Treatments In February 1997 Ms. Ellaborn referred petitioner to an endocrinologist for feminizing hormone therapy , and peti- tioner commenced taking hormones in September 1997. 12 She remained on feminizing hormones ...
Page 40
... hormones and in the " real - life " experience . In July 2001 Ms. Ellaborn wrote a second letter to Dr. Meltzer ... hormone therapy , petitioner had distinctly male facial features which interfered with her " passing " as female ...
... hormones and in the " real - life " experience . In July 2001 Ms. Ellaborn wrote a second letter to Dr. Meltzer ... hormone therapy , petitioner had distinctly male facial features which interfered with her " passing " as female ...
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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