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petitioners apparently now believe that section 179 elections
will reduce their tax liabilities for the years in issue.16
Respondent contends that petitioners are not entitled to
make section 179 elections for 1995 and 1996 because they failed
to make section 179 elections on their tax returns for those
years. We agree with respondent.
16 It has been suggested that the limitation imposed by
sec. 179(b)(3) might cause a sec. 179 election for either of the
years in issue to not affect the amount of any deficiency. In
the instant case, the Court has proceeded to decide the issue
presented because it is within our jurisdiction, and neither side
has formally contended that the sec. 179 election issue is moot.
In future cases, we may consider requiring the appropriate party
to demonstrate that the issue in dispute is not moot. See, e.g.,
Foster v. Commissioner, 80 T.C. 34, 236-237 (1983), affd. in part
and vacated in part 756 F.2d 1430 (9th Cir. 1985).
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