- 10 - 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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