Cosmetic surgery is a procedure that entails bettering an individual’s look and has no effects on the body functioning or conquering a disease (Sec. 213(d) (9) (B). The law and IRS have determined the service as either ‘purely' cosmetic procedures (it improves appearances, not the disorders) or ‘necessary' cosmetic procedures (improves both the appearances and disorders). The legislative history of 1990 cosmetic surgery amendments gives the differences with the cases of post-mastectomy breast reconstruction, which is necessary and insurance companies do not cover for breast re-construction as medically necessary. The cost of these services is considered as medical functions in nature and medical care if only the taxpayer starts the expenses satisfied in Havey case. The seeking the information given in two ways nondeductible and deductible personal consumption expenses (Ezz-Eldawla et al., 2018) .
The hair transplant is arguably a ‘purely' cosmetic surgery for it will be improving the appearances, not the deformity. The surgery benefits the growth of hair which improves his physical appearance which in turn have no benefit in normal body functioning. The difference given by the court tax are either top surgeries or genital surgeries as the case explains, without the possibility of the classification the costs.
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In conclusion, the hair transplant to Warren has a broad view, as a purely cosmetic procedure (Courts and IRS) for it will be improving the physical appearance. Judge Halpern's takes over the idea from O'Donnabhain (section 213(d) (9)), as explaining the cosmetic procedures which improve its appearance without improving the expectation. According to the Havey case, the taxpayer has extrinsic medical care and tax allowances if only he encountered a medical transplant in which the value sought or attained was non-cosmetic.
Reference
Ezz-Eldawla, R., Abu El-Hamd, M., Saied, S. M., & Hassanien, S. H. (2018). A comparative study between suction blistering graft, mini punch graft and hair follicle transplant in treatment of patients with stable vitiligo. Journal of Dermatological Treatment , (just accepted), 1-20.
