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is attempting to avail itself of in 1985 are the benefits of
section 904(c).
We are mindful that the Court of Claims entered an order in
the case of Allatt v. United States, 218 Ct. Cl. 694 (1978), that
effectively allowed the taxpayer to make an election under
section 901(a) outside the 10-year period discussed herein. It
does not appear, however, that in that case the Commissioner
raised, or the court addressed, an argument comparable to the one
made by respondent here. In fact, the underlying opinion in
Allatt addresses only the Commissioner’s motion for summary
judgment in which he sought (but the court rejected) an
interpretation of section 901 that would limit to 3 years the
time to make an election under section 901(a).
We hold that petitioner’s elections for 1980, 1981, and 1982
were untimely. Accordingly, we will grant respondent’s motion
for partial summary judgment.
An appropriate order will be issued
granting respondent’s motion for partial
summary judgment.
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