William D. and Joyce M. Reimels - Page 10

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          attributable to combat-related injuries.  See 42 U.S.C. sec.                
          423(d)(1).8  Insured status for purposes of Social Security                 
          disability insurance benefits is determined on the basis of the             
          individual’s prior work record and not on the cause of his                  
          disability.  See, e.g., 42 U.S.C. sec. 423(c); 20 C.F.R. secs.              
          404.101-404.146 (2003).  Moreover, the amount of Social Security            
          disability payments is computed under a formula that does not               
          consider the nature or extent of the injury.9  Consequently,                
          under the reasoning of Haar v. Commissioner, 78 T.C. 864 (1982),            


               8  Eligibility for Social Security disability insurance                
          benefits is conditioned on the existence of a “disability”, which           
          is defined as an “inability 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               
          which has lasted or can be expected to last for a continuous                
          period of not less than 12 months”.  42 U.S.C. sec. 423(d)(1).              
          For this purpose, the beneficiary’s impairment must be:                     
               of such severity that he is not only unable to do his                  
               previous work but cannot, considering his age,                         
               education, and work experience, engage in any other                    
               kind of substantial gainful work which exists in the                   
               national economy, regardless of whether such work                      
               exists in the immediate area in which he lives, or                     
               whether a specific job vacancy exists for him, or                      
               whether he would be hired if he applied for work.                      
               [42 U.S.C. sec. 423(d)(2)(A).]                                         

               9 The monthly Social Security disability insurance benefit             
          is equal to the “primary insurance amount”.  42 U.S.C. sec.                 
          423(a)(2); 20 C.F.R. secs. 404.201(a), 404.317 (2003).  The                 
          primary insurance amount is computed primarily under one of two             
          major methods, the average-indexed-monthly-earnings method or the           
          average-monthly-wages method, both of which are based on the                
          beneficiary’s earnings record.  See 20 C.F.R. secs. 404.204,                
          404.210-404.212, 404.220-404.222 (2003).                                    





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