Gwendolyn A. Ewing - Page 57

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         Commissioner, 82 T.C. 989, 999, 1000 (1984), is instructive in               
         that regard:                                                                 
              However, once our deficiency jurisdiction has been                      
              properly invoked, we will examine de novo the merits of                 
              respondent’s deficiency determinations, including his                   
              exercise of discretion under section 6081 [filing                       
              extension], to the extent that the alleged deficiency                   
              and any addition to tax within our deficiency                           
              jurisdiction (see sec. 6662) [now sec. 6665] turn upon                  
              respondent’s discretionary actions.  * * *                              
              * * * Rather, our review of respondent’s denial of an                   
              extension of time to file the estate tax return in this                 
              case is necessary for us to determine the merits of                     
              respondent’s substantive determination of a deficiency.                 
              Here the sole reason for denial of the section 2032A                    
              special use election (and hence the basis for the major                 
              portion of the asserted deficiency) is the assertion                    
              that the estate tax return was not timely filed.                        
              The approach suggested by Estate of Gardner (albeit in the              
         context of whether the Commissioner’s discretion under section               
         6081 is reviewable at all) is an appropriate and workable means              
         of determining whether our review of an exercise of discretion by            
         the Commissioner is properly the subject of a trial de novo.                 
         Applying that test to section 6015(f), the Commissioner’s                    
         exercise of discretion under that provision is not relevant to               
         his determination of the existence or amount of a deficiency in              


              12(...continued)                                                        
          majority opinion cites three recent interest abatement cases                
          (each the subject of a memorandum opinion) in which we conducted            
          trials de novo.  Majority op. p. 12.  While the issue is not                
          before us today, we would conclude that, for the same reasons               
          discussed herein, our review of the Commissioner’s interest                 
          abatement denials is not properly the subject of de novo                    
          proceedings.                                                                





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