- 5 -
Section 72(m)(7) provides:
(7) Meaning of disabled.--For purposes of
this section, an individual shall be considered to
be disabled if he is unable to engage in any
substantial gainful activity by reason of any
medically determinable physical or mental
impairment which can be expected to result in
death or to be of long-continued and indefinite
duration. An individual shall not be considered
to be disabled unless he furnishes proof of the
existence thereof in such form and manner as the
Secretary may require.
Generally, it is intended that the proof of disability be
the same as where the individual applies for disability payments
under Social Security. Dwyer v. Commissioner, 106 T.C. 337, 341
(1996) (citing S. Rept. 93-383 at 134 (1974), 1974-3 (Supp.) C.B.
80, 213).
In Dwyer, we stated:
The regulations, promulgated pursuant to the statutory
authorization contained in section 72(m)(7), provide
that an individual will be considered to be disabled if
he or she is unable to engage in any “substantial
gainful activity” by reason of any medically
determinable physical or mental impairment that can be
expected to result in death or to be of long-continued
and indefinite duration. Sec. 1.72-17A(f)(1), Income
Tax Regs. Significantly, the regulations also provide
that an impairment which is remediable does not
constitute a disability. Sec. 1.72-17A(f)(4), Income
Tax Regs.
Id.
Petitioners contend that Ms. Warrington was disabled within
the meaning of section 72(m)(7), and that they are therefore
entitled to an exception from the additional tax pursuant to
section 72(t)(2)(A)(iii). Ms. Warrington testified that her
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: November 10, 2007