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be true, we would again point out that regardless of the
potential permanency of his condition, or the absence thereof,
petitioner was not so impaired as to be unable to actively pursue
the substantial gainful activity of securities trading in which
profession he was engaged throughout the year in question.
In conclusion, we might also point out that Congress has
provided a means of access to IRAs before retirement in some
cases of medical problems which, though serious, do not result in
permanent disability. Section 72(t)(2)(B) permits premature IRA
distributions without penalty to the extent such distributions do
not exceed the amount allowable as a deduction under section 213
for medical care (determined without regard to whether an
individual itemizes deductions). Petitioners have not claimed
the protection of this section, presumably because they reported
only $5,481 in unreimbursed medical and dental expenses on their
1989 Form 1040, which amount was not deductible by petitioners
because it did not exceed 7.5 percent of their adjusted gross
income, as required by section 213(a).
For the foregoing reasons we hold that petitioners are
liable for the 10-percent additional tax on a premature
distribution from Robert's qualified plan in 1989, pursuant to
section 72(t). See also, to the same effect, Kovacevic v.
Commissioner, T.C. Memo. 1992-609, and Kane v. Commissioner, T.C.
Memo. 1992-218. To reflect this holding and concessions,
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