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O'Donnabhain V. Commissioner
''O'Donnabhain v. Commissioner'' 134 T.C. 34 (2010) is a case decided by the United States Tax Court. The issue for the court was whether a taxpayer who has been diagnosed with gender identity disorder can deduct sex reassignment surgery costs as necessary medical expenses under . The IRS argued that such surgery is cosmetic and not medically necessary. On Feb 2, 2010 the court ruled that O'Donnabhain should be allowed to deduct the costs of her treatment for gender-identity disorder, including sex-reassignment surgery and hormone treatments. In its decision, the court found the IRS position was "at best a superficial characterization of the circumstances" that is "thoroughly rebutted by the medical evidence". History 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 durin ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Tax Court
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule" ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Sex Reassignment Surgery
Gender-affirming surgery (GAS) is a surgical procedure, or series of procedures, that alters a transgender or transsexual person's physical appearance and sexual characteristics to resemble those associated with their identified gender, and alleviate gender dysphoria. The term is also sometimes used to describe surgical intervention for intersex people. It is also known as sex reassignment surgery (SRS), gender confirmation surgery (GCS), and several other names. Professional medical organizations have established Standards of Care, which apply before someone can apply for and receive reassignment surgery, including psychological evaluation, and a period of real-life experience living in the desired gender. Feminization surgeries are surgeries that result in anatomy that is typically gendered female, such as vaginoplasty and breast augmentation, whereas masculinization surgeries are those that result in anatomy that is typically gendered male, such as phalloplasty and brea ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Paul R
Paul may refer to: *Paul (given name), a given name (includes a list of people with that name) *Paul (surname), a list of people People Christianity *Paul the Apostle (AD c.5–c.64/65), also known as Saul of Tarsus or Saint Paul, early Christian missionary and writer *Pope Paul (other), multiple Popes of the Roman Catholic Church *Saint Paul (other), multiple other people and locations named "Saint Paul" Roman and Byzantine empire *Lucius Aemilius Paullus Macedonicus (c. 229 BC – 160 BC), Roman general *Julius Paulus Prudentissimus (), Roman jurist *Paulus Catena (died 362), Roman notary *Paulus Alexandrinus (4th century), Hellenistic astrologer *Paul of Aegina or Paulus Aegineta (625–690), Greek surgeon Royals *Paul I of Russia (1754–1801), Tsar of Russia *Paul of Greece (1901–1964), King of Greece Other people *Paul the Deacon or Paulus Diaconus (c. 720 – c. 799), Italian Benedictine monk *Paul (father of Maurice), the father of Maurice, Byzan ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Johns Hopkins Hospital
The Johns Hopkins Hospital (JHH) is the teaching hospital and biomedical research facility of the Johns Hopkins School of Medicine, located in Baltimore, Maryland, U.S. It was founded in 1889 using money from a bequest of over $7 million (1873 money, worth 163.9 million dollars in 2021) by city merchant, banker/financier, civic leader and philanthropist Johns Hopkins (1795–1873). Johns Hopkins Hospital and its School of Medicine are considered to be the founding institutions of modern American medicine and the birthplace of numerous famous medical traditions including rounds, residents and house staff. Many medical specialties were formed at the hospital including neurosurgery, by Harvey Cushing and Walter Dandy; cardiac surgery by Alfred Blalock; and child psychiatry, by Leo Kanner. Attached to the hospital is the Johns Hopkins Children’s Center which serves infants, children, teens, and young adults aged 0–21. Johns Hopkins Hospital is widely regarded as one of the world' ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Goodridge V
Goodridge may refer to: In places: *Goodridge, Alberta *Goodridge, Minnesota, a US city *Goodridge Township, Pennington County, Minnesota, USA Other: *''Goodridge v. Department of Public Health ''Goodridge v. Dept. of Public Health'', 798 N.E.2d 941 ( Mass. 2003), is a landmark Massachusetts Supreme Judicial Court case in which the Court held that the Massachusetts Constitution requires the state to legally recognize same-sex marriage ...'', a United States court case in the state of Massachusetts concerning same-sex marriage rights. People with the given name Goodridge: * Goodridge (surname) {{disambig ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Massachusetts Supreme Judicial Court
The Massachusetts Supreme Judicial Court (SJC) is the court of last resort, highest court in the Commonwealth (U.S. state), Commonwealth of Massachusetts. Although the claim is disputed by the Supreme Court of Pennsylvania, the SJC claims the distinction of being the oldest continuously functioning appellate court in the Americas, with a recognized history dating to the establishment of the Massachusetts Superior Court of Judicature in 1692 under the charter of the Province of Massachusetts Bay. Although it was historically composed of four associate justices and one chief justice, the court is currently composed of six associate justices and one chief justice. History The Massachusetts Supreme Judicial Court traces its history back to the high court of the British Province of Massachusetts Bay, which was chartered in 1692. Under the terms of that charter, Governor Sir William Phips established the Superior Court of Judicature as the province's local court of last resort (some o ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Gay And Lesbian Advocates And Defenders
GLBTQ Legal Advocates & Defenders (GLAD) is a non-profit legal rights organization in the United States. The organization works to end discrimination based on sexual orientation, HIV status, and gender identity and expression. The organization primarily achieves this goal through litigation, advocacy, and education work in all areas of LGBT (lesbian, gay, bisexual, transgender) rights and the rights of people living with HIV. In addition, GLAD operates a legal information line, GLAD Answers, where LGBTQ & HIV+ residents of New England can receive attorney referrals and information about their rights. The organization changed its name to GLBTQ Legal Advocates & Defenders in February 2016. GLAD is based in Boston, Massachusetts, and serves the New England area of Northeastern United States. Background GLAD was originally called the Gay & Lesbian Advocates & Defenders. It was founded by John Ward in 1978, in response to a sting operation conducted by Boston police that resulted i ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
DSM-IV
The ''Diagnostic and Statistical Manual of Mental Disorders'' (DSM; latest edition: DSM-5-TR, published in March 2022) is a publication by the American Psychiatric Association (APA) for the classification of mental disorders using a common language and standard criteria and is the main book for the diagnosis and treatment of mental disorders in the United States and is considered one of the "Bibles" of psychiatry along with the ICD, CCMD and the Psychodynamic Diagnostic Manual. It is usedmainly in the United Statesby researchers, psychiatric drug regulation agencies, health insurance companies, pharmaceutical companies, the legal system, and policymakers. Mental health professionals use the manual to determine and help communicate a patient's diagnosis after an evaluation. Hospitals, clinics, and insurance companies in the United States may require a DSM diagnosis for all patients with mental disorders. Health-care researchers use the DSM to categorize patients for research purp ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Vietnam War
The Vietnam War (also known by #Names, other names) was a conflict in Vietnam, Laos, and Cambodia from 1 November 1955 to the fall of Saigon on 30 April 1975. It was the second of the Indochina Wars and was officially fought between North Vietnam and South Vietnam. The north was supported by the Soviet Union, China, and other communist states, while the south was United States in the Vietnam War, supported by the United States and other anti-communism, anti-communist Free World Military Forces, allies. The war is widely considered to be a Cold War-era proxy war. It lasted almost 20 years, with direct U.S. involvement ending in 1973. The conflict also spilled over into neighboring states, exacerbating the Laotian Civil War and the Cambodian Civil War, which ended with all three countries becoming communist states by 1975. After the French 1954 Geneva Conference, military withdrawal from Indochina in 1954 – following their defeat in the First Indochina War – the Viet Minh to ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
United States Coast Guard
The United States Coast Guard (USCG) is the maritime security, search and rescue, and law enforcement service branch of the United States Armed Forces and one of the country's eight uniformed services. The service is a maritime, military, multi-mission service unique among the United States military branches for having a maritime law enforcement mission with jurisdiction in both domestic and international waters and a federal regulatory agency mission as part of its duties. It is the largest and most powerful coast guard in the world, rivaling the capabilities and size of most navies. The U.S. Coast Guard is a humanitarian and security service. It protects the United States' borders and economic and security interests abroad; and defends its sovereignty by safeguarding sea lines of communication and commerce across vast territorial waters spanning 95,000 miles of coastline and its Exclusive Economic Zone. With national and economic security depending upon open global trade a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Irish Catholic
Irish Catholics are an ethnoreligious group native to Ireland whose members are both Catholic and Irish. They have a large diaspora, which includes over 36 million American citizens and over 14 million British citizens (a quarter of the British population). Overview and history Divisions between Irish Roman Catholics and Irish Protestants played a major role in the history of Ireland from the 16th century to the 20th century, especially during the Home Rule Crisis and the Troubles The Troubles ( ga, Na Trioblóidí) were an ethno-nationalist conflict in Northern Ireland that lasted about 30 years from the late 1960s to 1998. Also known internationally as the Northern Ireland conflict, it is sometimes described as an " .... While religion broadly marks the delineation of these divisions, the contentions were primarily political and they were also related to access to power. For example, while the majority of Irish Catholics had an identity which was independent from Brita ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Transgender
A transgender (often abbreviated as trans) person is someone whose gender identity or gender expression does not correspond with their sex assigned at birth. Many transgender people experience dysphoria, which they seek to alleviate through transitioning, often adopting a different name and set of pronouns in the process. Additionally, they may undergo sex reassignment therapies such as hormone therapy and sex reassignment surgery to more closely align their primary and secondary sex characteristics with their gender identity. Not all transgender people desire these treatments, however, and others may be unable to access them for financial or medical reasons. Those who do desire to medically transition to another sex may identify as transsexual. ''Transgender'' is an umbrella term. In addition to trans men and trans women, it may also include people who are non-binary or genderqueer. Other definitions of ''transgender'' also include people who belong to a third gender, or ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
