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instance, in Dittler Bros., Inc. v. Commissioner, this Court
looked to APA caselaw in adopting a “substantial evidence” rule
as the appropriate measure for reviewing the reasonableness of
the Commissioner’s determination as to tax avoidance in a
declaratory judgment action arising under former section 7477.
Dittler Bros., Inc. v. Commissioner, 72 T.C. 896, 909 (1979),
affd. without published opinion 642 F.2d 1211 (5th Cir. 1981).
The Court based its decision partly on the legislative history of
former section 7477, which made it “clear that Congress did not
intend the Court’s judgment to be a mere de novo redetermination”
but rather a review of the Commissioner’s determination. Id.;
see also Mailman v. Commissioner, 91 T.C. 1079, 1082 (1988)
(holding that the Commissioner’s exercise of administrative
discretion in failing to waive additions to tax under former
section 6661 is subject to judicial review); Estate of Gardner v.
Commissioner, 82 T.C. 989, 994 (1984) (looking to principles of
administrative law, “now incorporated into the Administrative
Procedure Act”, as supporting a presumption that the
Commissioner’s discretionary actions in denying a request for a
filing extension under section 2032A were subject to judicial
review).
As the majority opinion notes, this Court’s rules regarding
declaratory judgments involving retirement plans and exempt
organizations generally require these actions to be disposed of
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