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determination. See Rule 142(a); Welch v. Helvering, 290 U.S. 111
(1933).
Injuries included in the first two categories are described
in section 1.105-3, Income Tax Regs., which provides in pertinent
part:
For purposes of section 105(c), loss or loss of use of
a member or function of the body includes the loss or
loss of use of an appendage of the body, the loss of an
eye, the loss of substantially all of the vision of an
eye, and the loss of substantially all of the hearing
in one or both ears. * * *
The term "member" was intended to cover loss of extremities
such as arms, legs, or loss of bodily function. See Hines v.
Commissioner, 72 T.C. 715 (1979). Regarding loss of bodily
"function", we look to whether petitioner's condition has left
him effectively without the use of his hands, legs, and feet, as
opposed to whether his use is partially impaired. See Hines v.
Commissioner, supra. In Hines v. Commissioner, supra, we
considered the application of section 105(c) to a pilot who
suffered a heart attack and lost the use of a portion of his
heart. The taxpayer was barred by FAA regulations from returning
to his employment. We considered the function of the heart as a
circulatory organ and concluded "petitioner's heart is now
functioning normally in that respect" and that "petitioner is now
leading a normal life and he may well live out a normal life span
in spite of increased risk." Hines v. Commissioner, supra at
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