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conclude that these 4 years do not constitute "years of service
with the employer" for purposes of section 415(b)(5).
The remaining years in dispute include Brody's 5 years with
Altheimer & Gray. We apply criteria analogous to those applied
to Lear. We assume that Brody provided legal services for Brody
Enterprises and for Altheimer & Gray. Brody owned Brody
Enterprises, but there is no indication that Brody had an
ownership interest in Altheimer & Gray. Brody Enterprises has
shown no relationship between its business operations and those
of Altheimer & Gray. We think it unlikely that the clients of
Brody Enterprises in Phoenix corresponded with the clients of
Altheimer & Gray in Chicago. We have no indication that the
personnel at Brody Enterprises related in any way with those at
Altheimer & Gray other than, of course, Brody himself. Indeed,
Brody Enterprises seems to contend that service with any employer
constitutes service with the employer for purposes of section
415(b)(5), but the language of the statute refutes this
contention. The only shred of continuity between Brody
Enterprises and Altheimer & Gray was the fact that Brody worked
for both. Accordingly, we conclude that Brody's 5 years with
Altheimer & Gray do not constitute "years of service with the
employer" for purposes of section 415(b)(5).
Petitioners contend that section 414(a)(2) anticipates
circumstances in which service with a predecessor employer must
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