SO jQuery Fiddle
Test Fiddle mainly for SO Questions jQuery 1.4.3, UI 1.8.5
by Nick Craver
HTML
<link rel="stylesheet" href="http://ajax.googleapis.com/ajax/libs/jqueryui/1.8.5/themes/ui-lightness/jquery-ui.css">
<ul>
<li id="1" parent="0"><a href="#">1</a></li>
<li id="2" parent="0"><a href="#"> + </a><a href="#">2</a>
<ul parent="2">
<li id="23" parent="2"><a href="#">2.1</a></li>
<li id="50" parent="2"><a href="#"> + </a><a href="#">2.2</a>
<ul parent="50">
<li id="123" parent="50"><a href="#">2.50.1</a></li>
</ul>
</li>
</ul>
</li>
</ul>
CSS
ul ul { display: none; }
JavaScript
$("ul a:contains( + )").click(function() {
$(this).siblings("ul").slideToggle();
});