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himself, the impairment can be diminished to the extent that the
individual will not be prevented by the impairment from engaging
in his customary or any comparable substantial gainful activity.”
Sec. 1.72-17A(f)(4), Income Tax Regs.
Respondent contends that petitioner was not disabled within
the meaning of section 72(m)(7). Specifically, respondent argues
that petitioner’s condition did not persist for a long and
indefinite period as to prevent her from engaging in substantial
gainful activity within the meaning provided by the above
regulations.
Although petitioner’s back condition began in 1995, she
continued to work full-time as a mail carrier until October 1999.
After approximately a 2-month absence from her job in 1999,
petitioner was cleared by her physician to return to “full duty”
work as a mail carrier. Petitioner continued to work full-time
as a mail carrier until May 2000, at which time petitioner again
stopped working due to her back condition. In September 2000,
the U.S. Department of Labor denied petitioner’s disability
claim. In May 2001, petitioner’s physician determined that she
could return to “light duty” work at USPS. Petitioner returned
to work part-time in the office at USPS in May 2001. In October
2001, petitioner’s physician further determined that she was not
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