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incurred as a direct result of any combat-related activity or
under conditions simulating war. From the record, we conclude
that petitioner suffered from bipolar disorder which may have
resulted in part from the stress of routine military duty. Such
a disorder without evidence of its direct result from combat-
related activity is not a combat-related injury as defined by
section 104(b)(3). Therefore, respondent’s determination on this
issue is sustained.
Conclusion
We have considered all of the other arguments made by the
parties, and, to the extent that we have not specifically
addressed them, we conclude they are without merit.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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Last modified: May 25, 2011