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does not fall within the exception for deductible cosmetic
procedures. See sec. 213(d)(9)(A).
We disagree. Petitioner was 100 pounds overweight and
suffered from morbid obesity. Obesity is well recognized in the
medical community as a serious disease. See National Heart,
Lung, and Blood Inst., Natl. Inst. of Health, “Clinical
Guidelines on the Identification, Evaluation, and Treatment of
Overweight and Obesity in Adults”, NIH Pub. No. 98-4083 (1998).
Furthermore, petitioner continued to suffer from the effects of
this disease in the form of the above-described skin mass that
was a deformity. This mass was not merely unsightly, it was
prone to infection and disease and interfered with petitioner’s
daily life.
The procedures that petitioner underwent meaningfully
promoted the proper function of her body and treated her disease.
Despite the classification given to the procedures by the
surgeon, we find that these procedures are not “cosmetic surgery”
for purposes of section 213. Sec. 213(d)(9)(B). Petitioner’s
deduction, however, is limited to the amount of expenses that she
substantiated.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011