- 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 fracturePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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