- 4 - required to refrain from eating during work hours, she was able to engage in “substantial gainful activity”. Sec. 72(m)(7); Dwyer v. Commissioner, 106 T.C. 337, 341 (1996). Accordingly, we sustain respondent’s determinations. Contentions we have not addressed are irrelevant, moot, or meritless. To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4
Last modified: May 25, 2011