- 8 -
was due to total and permanent disability. The Court finds that,
despite the distribution classification on the Form 1099-R,
petitioner has provided sufficient evidence to show that he was
disabled at the time of the distribution.
Prior to petitioner’s knee injury, his position as a boiler
mechanic at the power plant required him, with assistance from
his coworkers, to repeatedly lift heavy objects and to be on his
knees for certain tasks, such as welding on a platform.
According to the medical evaluations from petitioner’s physicians
during 2003, petitioner experienced pain whenever he moved or
shifted weight onto his left knee. As a result, petitioner was
unable to return to work, because he could not lift heavy
objects. Even had petitioner not retired, the evidence shows
that petitioner’s injuries were such that he could no longer
perform his job. See Brown v. Commissioner, T.C. Memo. 1996-421
(finding that petitioner was “disabled” since he could not climb
ladders, or otherwise lift heavy objects, or “walk beams”,
because his position as a project engineer required him to be
substantially mobile and physically fit).
The term “indefinite” under section 72(m)(7) 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. For example, an individual who suffers a bone fracture
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011