Beverly Johnson - Page 6

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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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