Rhiannon O'Donnabhain is a transgender woman who underwent sex reassignment surgery in 2001. She grew up in a devout Irish Catholic family in Boston and previously tried to conform to traditionally masculine roles, enrolling in the United States Coast Guard during the Vietnam War, working as a construction worker, marrying and fathering three children. Conflicted by gender identity issues, she divorced in 1992. In 1996, she was diagnosed with gender identity disorder, a condition recognized in the DSM-IV under which a person identifies as belonging to a different gender than the one usually corresponding to the sex they were assigned at birth, and feels significant discomfort or the inability to deal with this condition.
Under the supervision of her doctors and in accordance with the standard treatment regime, O'Donnabhain began taking hormonal therapy and came out to her family and coworkers as transgender. She changed her legal name and presented herself as female in her day-to-day life. In 2001, she completed her transition by undergoing sex reassignment surgery. After six weeks of recovery, she returned to work.
O'Donnabhain claimed a tax deduction for about $25,000 in costs related to her treatment. She initially received a full refund from the IRS, but after an audit, the IRS characterized her surgery as "cosmetic" and not "medically necessary", thus denying the deduction under 26 U.S.C. § 213(d)(9). The IRS demanded the refund back, and O'Donnabhain sued the IRS in Tax Court. Her case was taken by the Massachusetts-based Gay and Lesbian Advocates and Defenders (GLAD), the non-profit legal services organization that in 2003 won the Massachusetts Supreme Judicial Court case granting gay and lesbian couples the right to marry (Goodridge v. Department of Public Health).
On Feb 2, 2010, O'Donnabhain won in Tax Court in an 11 to 5 decision reversing the IRS decision. On November 2, 2011, the IRS announced that it intends to issue a formal agreement, known as a "notice of acquiescence", with the Tax Court decision.
Read more about this topic: O'Donnabhain V. Commissioner
Other articles related to "history":
... believed that gambling in some form or another has been seen in almost every society in history ... France and Elizabethan England, much of history is filled with stories of entertainment based on games of chance ... In American history, early gambling establishments were known as saloons ...
... The history of computing is longer than the history of computing hardware and modern computing technology and includes the history of methods intended for pen and paper or ...
... History of Charles XII, King of Sweden (1731) The Age of Louis XIV (1751) The Age of Louis XV (1746–1752) Annals of the Empire – Charlemagne, A.D ... on the Manners of Nations (or 'Universal History') (1756) History of the Russian Empire Under Peter the Great (Vol ... II 1763) History of the Parliament of Paris (1769) ...
... The breakup of Al-Andalus into the competing taifa kingdoms helped the long embattled Iberian Christian kingdoms gain the initiative ... The capture of the strategically central city of Toledo in 1085 marked a significant shift in the balance of power in favour of the Christian kingdoms ...
... The Skeptical School of early Chinese history, started by Gu Jiegang in the 1920s, was the first group of scholars within China to seriously question the traditional story of its ... early Chinese history is a tale told and retold for generations, during which new elements were added to the front end" ...
Famous quotes containing the word history:
“We said that the history of mankind depicts man; in the same way one can maintain that the history of science is science itself.”
—Johann Wolfgang Von Goethe (17491832)
“The history of his present majesty, is a history of unremitting injuries and usurpations ... all of which have in direct object the establishment of an absolute tyranny over these states. To prove this, let facts be submitted to a candid world, for the truth of which we pledge a faith yet unsullied by falsehood.”
—Thomas Jefferson (17431826)
“For a transitory enchanted moment man must have held his breath in the presence of this continent, compelled into an aesthetic contemplation he neither understood nor desired, face to face for the last time in history with something commensurate to his capacity for wonder.”
—F. Scott Fitzgerald (18961940)