Brian P. Keeley and Mary G. Keeley - Page 11

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          72(m)(7).  Respondent further argues that Mr. Keeley’s continued            
          psychological consultations do not constitute “constant                     
          treatment”.                                                                 
               Section 72(m)(7) provides:                                             
               (7) Meaning Of Disabled.--For purposes of this                         
               section, an individual shall be considered to be                       
               disabled if he is unable to engage in any substantial                  
               gainful activity by reason of any medically                            
               determinable physical or mental impairment which can be                
               expected to result in death or to be of long-continued                 
               and indefinite duration.  An individual shall not be                   
               considered to be disabled unless he furnishes proof of                 
               the existence thereof in such form and manner as the                   
               Secretary may require.[13]                                             
               The determination of whether a taxpayer is disabled is made            
          on the basis of all the facts.  Sec. 1.72-17A(f)(2), Income Tax             
          Regs.  The regulations also set forth general considerations upon           
          which a determination of disability is to be made such as the               
          nature and severity of the impairment.  Sec. 1.72-17A(f)(1),                
          Income Tax Regs.  However, the regulations emphasize that the               
          “substantial gainful activity” to which section 72(m)(7) refers             
          is the activity, or a comparable activity, in which the                     
          individual customarily engaged prior to the disability.  Id.                
          Therefore, the impairment must be evaluated in terms of whether             
          it does, in fact, prevent the individual from engaging in his               
          customary, or any comparable, substantial gainful activity                  


               13  Generally, proof of disability is the same as where the            
          individual applies for disability payments under Social Security.           
          S. Rept. 93-383, at 134 (1974), 1974-3 C.B. (Supp.) 80, 213.                





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