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is to be made, such as the nature and severity of the impairment.
Sec. 1.72-17A(f)(1), Income Tax Regs. However, 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 before the
disability. Id. Therefore, the impairment must be evaluated in
terms of whether it does, in fact, prevent the individual from
engaging in her customary, or any comparable, substantial gainful
activity considering the individual’s education, training, and
work experience.
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. Sec. 1.72-17A(f)(3), Income Tax Regs. An impairment
which is remediable does not constitute a disability. Sec. 1.72-
17A(f)(4), Income Tax Regs.
Petitioner contends that she is eligible for the disability
exception under section 72(t)(2)(A)(iii) because she suffered
from depression which rendered her unable to work as of June of
2003. Petitioner submitted into evidence three notes from a Dr.
Oscar Moore as evidence of her disability. Dr. Moore specializes
in internal medicine and hypertension and is not a psychiatrist.
In his notes, Dr. Moore certified that petitioner was totally
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