Francis N. and Patricia A. Leonard - Page 10

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          Regs.  The regulations emphasize that the “substantial gainful              
          activity” to which section 72(m)(7) refers is the activity, or a            
          comparable activity, in which the individual customarily engaged            
          prior to the disability.  Sec. 1.72-17A(f)(1), Income Tax Regs.             
          The regulations also provide that the nature and severity of the            
          impairment are the primary consideration in determining whether             
          an individual is able to engage in any substantial gainful                  
          activity.  Id.  Other factors to consider in the evaluation of              
          the impairment include the taxpayer’s education, training, and              
          work experience.  Id.  Therefore, the impairment must be                    
          evaluated in terms of whether it does, in fact, prevent the                 
          individual from engaging in his customary, or any comparable,               
          substantial gainful activity.  Sec. 1.72-17A(f)(2), Income Tax              
          Regs.                                                                       
               Additionally, the impairment must be expected either to                
          continue for a long and indefinite period or to result in death.            
          Sec. 1.72-17A(f)(3), Income Tax Regs.  In this context, the term            
          “indefinite” means that it cannot reasonably be anticipated that            
          the impairment will, in the foreseeable future, be so diminished            
          as no longer to prevent substantial gainful activity.  Id.  More            
          specifically, the regulations provide that “An individual will              
          not be deemed disabled if, with reasonable effort and safety to             
          himself, the impairment can be diminished to the extent that the            
          individual will not be prevented by the impairment from engaging            






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