Disallowance of COVID-19 Leave Credits: A Review of Substantiation and Trade or Business Requirements — Current Federal Tax Developments
Marie M. Kanda v. Commissioner, T.C. Summary Opinion 2026-3 (Docket No. 3772-24S. Filed April 20, 2026) Between 2015 and 2023, Marie M. Kanda suffered from several serious health conditions, including breast cancer and severe osteoarthritis, which led to her doctor determining she was disabled and
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