Leago v. Comm'r of Internal Revenue

1 Citing case

  1. Whittaker v. Comm'r of Internal Revenue

    No. 3147-21L (U.S.T.C. May. 15, 2023)

    When specifically evaluating the taxpayer's medical condition, we have usually considered "medical catastrophe and . . . long-term illness . . . or disability that render a taxpayer incapable of earning a living." Leago v. Commissioner, 103 T.C.M. (CCH) 1210, 1215 (2012).