- 11 -
The mere labeling or designation of a job as “temporary” is
not determinative; the duration of a job is indefinite if
termination is not foreseeable within a short period of time.
Garlock v. Commissioner, 34 T.C. 611 (1960); Allison v.
Commissioner, T.C. Memo. 1986-346. Moreover, employment that was
temporary in its inception may become indefinite due to change in
circumstances, or simply by the passage of time. See Mitchell v.
Commissioner, supra at 581; Norwood v. Commissioner, 66 T.C. 467,
469-470 (1976); Kroll v. Commissioner, 49 T.C. 557, 562 (1968);
Moxey v. Commissioner, T.C. Memo. 1988-156.
Similarly, although petitioner’s injuries were labeled as
“temporary”, there was no reasonable indication, nor could it be
reasonably anticipated or be foreseen at the time of the
distribution in 2003, when or if petitioner would be able to
return to work. Even if petitioner’s injuries were “temporary”
initially, over time, they became indefinite. The inability to
predict when petitioner would be able to return to work, if ever,
caused the disability to be indefinite within the meaning of
section 72(m)(7) and section 1.72-17A(f)(3), Income Tax Regs.
See Brown v. Commissioner, supra.
The Court finds that petitioner’s physical injuries, which
were of a long-continued and indefinite duration, prevented him
from engaging in his customary or any comparable substantial
gainful activity. Accordingly, petitioner was disabled within
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011