Bernadette Williams - Page 8

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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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