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which prevents him from working for an extended period of time
will not be considered disabled if his recovery can be expected
in the foreseeable future; if the fracture persistently fails to
knit, the individual would ordinarily be considered disabled.
Id.
An impairment which is remediable does not constitute a
disability. Sec. 1.72-17A(f)(4), Income Tax Regs. 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 in his customary or any comparable substantial gainful
activity. Id.
Although petitioner went to physical therapy sessions and
received steroid shots for his pain, petitioner remained on leave
and was unable to work. Petitioner received treatments to his
knee for at least 4 years after his injury in 2001. Moreover,
petitioner’s lower back pain, in part triggered by his knee
injury, stemmed from injuries sustained earlier in his career as
a boiler mechanic. These longstanding injuries are comparable to
a bone fracture that persistently fails to knit as set forth by
the example in the income tax regulations.
According to a letter from petitioner’s primary treating
physician, petitioner was considered “temporarily totally
disabled” for the entire period under his care, from March 14,
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