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considering the individual’s education, training, and work
experience. Sec. 1.72-17A(f)(2), Income Tax Regs. As an example
of a disability, the regulations list “Mental diseases (e.g.,
psychosis or severe psychoneurosis) requiring continued
institutionalization or constant supervision of the individual”.
Sec. 1.72-17A(f)(2)(vi), Income Tax Regs. The impairment,
however, must be expected either to continue for a long and
indefinite period or to result in death. Sec. 1.72-17A(f)(3),
Income Tax Regs. In this context, the term “indefinite” means
that it cannot reasonably be anticipated that the impairment
will, in the foreseeable future, be so diminished as no longer to
prevent substantial gainful activity. Id. However, an
impairment that is remediable does not constitute a disability.
Sec. 1.72-17A(f)(4), Income Tax Regs. More specifically, the
regulations provide that “An individual will not be deemed
disabled if, with reasonable effort and safety to himself, the
impairment can be diminished to the extent that the individual
will not be prevented by the impairment from engaging in his
customary or any comparable substantial gainful activity.” Id.
Based on the record, we assume arguendo that Mr. Keeley’s
depression affected his ability to engage in substantial gainful
activity during the years in issue.14 Nevertheless, we are
14 We note that, during the examination of petitioners’
returns, respondent did not dispute Mr. Keeley’s contention that
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