Charles M. Rideaux - Page 12

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               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              






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