Friday, April 12, 2013

Woman Received IRS Deduction For Her Breast Implants

by Andrea L. Algar
Contributing Author

With the big tax deadline of April 15 looming ever bigger, strange stories are surfacing about odd tax deductions. This story is a cautionary tale of making sure you want what you ask for. A woman allegedly got approval from the Internal Revenue Service to allow the cost of her breast implants to be depreciated.

Woman Received Tax Deduction
for 56FF Breasts
Photo Credit: YouTube
The Jerry Springer Show

First off, let's be clear that this was a very unique case. Chesty Love is an exotic dancer. In an effort to further her career, she was allegedly urged by her agent to have multiple procedures to enlarge her breasts to enormous proportions. Her efforts paid off, with Love doubling her income. It also earned her an appearance on the Jerry Springer Show, being billed as the woman "with the largest breasts in the world," a size 56FF!

In a federal tax court hearing (Hess v. Commissioner, 1994), Love was determined to prove her claims that the procedures were "incurred solely in the furtherance of the business" that she was engaged in - an exotic dancer.

Love also successfully demonstrated that she suffered medical problems, public ridicule and even being shunned by her family as a result of her enormous breasts. She claimed that she planned to have the implants removed permanently once her career as a professional exotic dancer was over. As a result, the court ruled in her favor and she was allowed to claim deduction for her breast implants.

Before you try to take a deduction for breast implants, please check with your trusted tax attorney or tax preparer. Breast implants are usually NOT a deductible expense, either by health insurance or the IRS.

On a more serious note, certainly not all women who desire breast implants want such oversize breasts. Opting for extremely large implants can be more risky medically. Back and shoulder pain and complications such as rupture, bottoming out, symmastia or "uni-boob", capsular contracture, stretch marks and/or extreme thinning of the skin are more likely. Like Love experienced, the emotional risks are greater as well, as you may be subject to humiliation, ridicule and crude jokes. Not everyone is likely to share your enthusiasm for big breasts. If you desire very large breasts, be sure to discuss all of the risks with your surgeon.

Most women who go to plastic surgeons are looking for breast implants that make them larger, but in proportion to their body. Many prefer a more natural look as opposed to the "fake" look of oversize breasts. Some prefer a smaller implant that gives just a small increase in size. Some actually like the "fake" look. Others want to go as large as possible, like this exotic dancer did. The bottom line is that selecting the size of your breast implants is a very individual decision. A consultation with an experienced, qualified surgeon can help determine what size implants are recommended. A Board Certified Plastic Surgeon has demonstrated that he/she has the proper training and the professional experience necessary to help guide you through your decisions about cosmetic plastic surgery.