Helen Boyd Kramer's journal on gender and stuff
Apparently Caulfield was still alive to write Salinger’s obit:
“There will never be another voice like his.” Which is exactly the lousy kind of goddamn thing that people say, because really it could mean lots of things, or nothing at all even, and it’s just a perfect example of why you should never tell anybody anything.
Goddamn if The Onion didn’t nail it exactly, even if, I”m sure, a million crumby people thought of it with them.
In a long-awaited decision, a fractured (8-5-3) Tax Court today ruled in O’Donnabhain v. Commissioner, 134 T.C. No. 4 (Feb. 2, 2010), that male-to-female gender reassignment surgery qualifies as a deductible medical expense under § 213, reversing the IRS’s position in Chief Counsel Advice 200603025. The 8-judge majority held that:
- TP’s gender identity disorder is a “disease” within the meaning of § 213(d)(1)(A) & (9)(B).
- TP’s hormone therapy and sex reassignment surgery were for the treatment of disease within the meaning of § 213(d)(1)(A) & (9)(B), and thus not “cosmetic surgery” excluded from the definition of deductible “medical care” by § 213(d)(9)(A).
- TP’s breast augmentation surgery was directed at improving her appearance did not meaningfully promote the proper function of her body or treat disease within the meaning of § 213(d)(9)(B), and thus was “cosmetic surgery” excluded from the definition of deductible “medical care” by § 213(d)(9)(A).
Judge Gale wrote the 69-page majority opinion, joined by Judges Cohen, Colvin. Marvel, Morrison, Paris, Thornton, and Wherry. Judge Halperin (12 pages), Judge Holmes (joined by Judge Goeke) (23 pages), and Judge Goeke (joined by Judge Holmes) (6 pages) wrote separate concurring opinions. Judge Foley (joined by Judges Gustafson, Kroupa, Vasquez, and Wells) (8 pages) and Judge Gustafson (joined by Judges Foley, Kroupa, Vasquez, and Wells) (21 pages) wrote separate opinions concurring in part and dissenting in part.
Amazing news. GLAD is having a community conference call with the attorneys who worked on the case, and NCTE is supporting the call. For more info on how to participate, check after the break.
Continue reading “US Tax Court Rules GID Expenses Deductible”
We’ve all heard the Lady Gaga to death by now, no? Even if “Bad Romance” did spawn one of the best names of an FB group, it’s time for some of the other cool stuff that was nominated or won Grammys last night:
This guy’s trip – being carried entirely by volunteers from one end of Manhattan to the other – is no surprise to me. Eh, homesick: I hate it. But keep up the good work, NYers. I am kinda curious what neighborhood he got through fastest (& my guess is the Upper West Side, full of guilty liberals). For the record: I would have said yes.
