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additional tax does not apply in this instance, because long-term
exposure to asbestos rendered him permanently and totally
disabled during 1991. Petitioner is a Christian Scientist, and
he argues that his religious beliefs prevent him from receiving
medical attention.
Section 72(m)(7) defines the term "disabled" as follows:
[A]n individual shall be considered to be disabled if
he is unable to engage in any substantial gainful
activity by reason of any medically determinable
physical or mental impairment which can be expected to
result in death or to be of long-continued and
indefinite duration. An individual shall not be
considered to be disabled unless he furnishes proof of
the existence thereof in such form and manner as the
Secretary may require.
See also sec. 1.72-17A(f)(2), Income Tax Regs.8 Petitioner has
offered no medical evidence of his disability, asserting that his
religious beliefs prevented him from seeking the medical
examination necessary to ascertain the extent and gravity of his
8 With regard to disabilities related to lung disease, sec.
1.72-17A(f)(2), Income Tax Regs., provides:
The following are examples of impairments which would
ordinarily be considered as preventing substantial
gainful activity:
* * * * * * *
(iii) Diseases of the heart, lungs, or
blood vessels which have resulted in major
loss of heart or lung reserve as evidenced by
X-ray, electrocardiogram, or other objective
findings, so that despite medical treatment
breathlessness, pain, or fatigue is produced
on slight exertion, such as walking several
blocks, using public transportation, or doing
small chores;
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