Lear Eye Clinic, Ltd., et al. - Page 17

                                                   17                                                     
            with Ehmann & Waldman when he did not participate in that firm's                              
            pension plan, 5 years with Altheimer & Gray, and 4 years in which                             
            he allegedly conducted, as a sole proprietor, a private law                                   
            practice while employed full time with the IRS.  After remand of                              
            these cases, Brody Enterprises has abandoned the argument that                                
            Brody's 1 year with Ehmann & Waldman constitutes "service with                                
            the employer."  Respondent concedes that Brody's years with Brody                             
            Enterprises constitute "years of service with the employer" for                               
            purposes of section 415(b)(5).  Thus, Brody's 5 years with                                    
            Altheimer & Gray and 4 years in which he allegedly conducted a                                
            private law practice remain at issue.  We address first the 4                                 
            years in which Brody allegedly conducted a private law practice                               
            while employed with the IRS.                                                                  
                  Brody Enterprises argues that under section 414(c), Brody's                             
            4 years as a sole proprietor, allegedly conducted while employed                              
            by the IRS, must be combined with his years with Brody                                        
            Enterprises as "years of service with the employer" for purposes                              
            of section 415(b)(5).  Brody Enterprises has failed to show that                              
            Brody conducted a private law practice during the 4 years that                                
            Brody was employed by the IRS.  Brody testified that in 1970 or                               
            1971 he began a part-time law practice during the time he worked                              
            for the IRS.  He kept no records of the hours spent on his part-                              
            time law practice.  He worked for the IRS full time, and there is                             
            no evidence of the extent of the alleged part-time practice.  We                              






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