Robert E. Wadlow and Connie V. Wadlow - Page 22

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          fortiori the harmonizing we do in the instant case is                       
          permissible.  Indeed, here we are effectuating explicit                     
          expressions of congressional intent.  The 1971 Act committee                
          report and the 1976 Act committee report provided that the                  
          Congress’ action "will allow the taxpayer time to claim any                 
          refunds of tax paid during this period [the 5- or 7-year                    
          period]".  S. Rept. 92-437, supra at 74, 1972-1 C.B. at 600; see            
          also S. Rept. 94-938, supra, 1976-3 C.B. (Vol. 3) at 105.                   
          Moreover, the 1976 Act committee report provided "that a taxpayer           
          should be able to take full advantage of a statutory presumption            
          which was intended for his benefit".  S. Rept. 94-938 (Part 1),             
          supra, 1976-3 C.B. (Vol. 3) at 105; emphasis added.                         
               COHEN, PARR, BEGHE, CHIECHI, LARO, VASQUEZ, and GALE, JJ.,             
          agree with this concurring opinion.                                         

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