thought this was worth passing along
charlene
_________________________________________
Special Ruling by Judge Overturns IRS
__________________________________________

Reconstructive Surgery After Weight Loss Is Deductible

In a summary opinion, the Tax Court has held that an individual was entitled to
a medical expense deduction for surgeries performed to remove a loose-hanging
skin mass left after a substantial weight loss.
Cynthia Al-Murshidi suffered from severe obesity for a period of years prior to
1996. Without the aid of surgical intervention, she lost over 100 pounds. As a
result of the weight loss, Al-Murshidi developed a mass of loose-hanging skin
that spanned the width of her abdomen and spilled over onto her upper thighs.
The skin mass prevented her from comfortably performing her duties as an
emergency room nurse. Additionally, the mass was prone to skin breakdowns,
sores, infections, pain, and irritation.

Al-Murshidi underwent three surgeries to remove the skin mass. The first
procedure utilized liposuction to remove 12 pounds of fat from the mass. The
second procedure removed the excess skin of the mass. The final procedure was
conducted to remove excess fluid that had collected between the skin and the
abdominal muscles.

The statements submitted by the plastic surgeon who performed the surgery
described the procedures as "cosmetic" in nature. The procedures were not
covered by Al-Murshidi's health insurance. Al-Murshidi paid for the surgeries
and deducted the costs as medical expenses on her 1996 income tax return.

The IRS determined that the expenses related to these surgical procedures were
for "cosmetic surgery" of a type not considered "medical care" and, therefore,
were not deductible under section 213. The IRS argued that Al-Murshidi's skin
mass was not "a deformity arising from, or directly related to, a congenital
abnormality, a personal injury resulting from an accident or trauma, or
disfiguring disease" and, therefore, treatment for her condition does not fall
within the exception for deductible cosmetic procedures.

Tax Court Special Trial Judge Carleton D. Powell disagreed with the IRS. The
court noted that obesity is recognized as a serious disease, and that
Al-Murshidi continued to suffer from the effects of the disease in the form of
the skin mass that was a deformity. The court concluded that the procedures that
Al-Murshidi underwent meaningfully promoted the proper function of her body and
treated her disease. Thus, despite the classification given to the procedures by
the surgeon, the court held that these procedures were not "cosmetic surgery"
for purposes of section 213, and that Al-Murshidi was entitled to deduct the
expenses she substantiated.

For the full text of the Tax Court's summary opinion in Cynthia S. Al-Murshidi
v. Commissioner, T.C. Summary Opinion 2001-185 (Dec. 13, 2001), see Doc
2001-30882 (6 original pages) or 2001 TNT 241-9.





Anyone can buy a dog....BUT
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Hugs and Happiness,
Charlene





























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