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17A(f)(2), Income Tax Regs. The regulations also set forth
general considerations upon which a determination of disability
is to be made, such as the nature and severity of the impairment.
Sec. 1.72-17A(f)(1), Income Tax Regs. However, the regulations
emphasize that the “substantial gainful activity” to which
section 72(m)(7) refers is the activity, or a comparable
activity, in which the individual customarily engaged before the
disability. Id. Therefore, the impairment must be evaluated in
terms of whether it does, in fact, prevent the individual from
engaging in his customary, or any comparable, substantial gainful
activity considering the individual’s education, training, and
work experience.
According to Dr. Mitchell’s medical reports, petitioner
experienced fatigue as a result of his illness. Nevertheless,
petitioner was able to continue working. In order to treat the
fatigue, petitioner was prescribed a medication called Ritalin.
Dr. Mitchell noted on petitioner’s subsequent visits that Ritalin
had made a significant difference in petitioner’s work
performance and that petitioner was having less problems with
fatigue and attention.
Petitioner’s illness, however, ultimately prompted him to
switch to a graveyard shift which had a lighter workload. See
Thomas v. Commissioner, T.C. Memo. 2005-258 (holding that the
taxpayer was still able to engage in substantially gainful
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