Estate of Edward P. Roski, Sr., Deceased, Edward P. Roski, Jr., Executor - Page 3

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               GOEKE, Judge:  This matter is before the Court on the                  
          parties’ cross-motions for summary judgment under Rules 121(a)              
          and 217(b)(2).1                                                             
               Respondent issued a notice of determination denying the                
          Estate of Edward P. Roski (the estate) the election to pay                  
          Federal estate tax in installments under section 6166.  The                 
          issues before us are:  (1) Whether this Court’s jurisdiction                
          under section 7479 includes reviewing respondent’s determination,           
          which was based upon his imposition of a security requirement,              
          that an election may not be made under section 6166; and (2)                
          whether respondent abused his discretion by imposing a bright-              
          line requirement of a bond or a special lien for every estate               
          election under section 6166(a)(1).  We hold that we have                    
          jurisdiction under section 7479, and that respondent has abused             
          his discretion.                                                             
               The following is a summary of the relevant facts that are              
          not in dispute.  They are stated solely for purposes of deciding            
          the pending cross-motions for summary judgment and are not                  

               1All Rule references are to the Tax Court Rules of Practice            
          and Procedure, and all section references are to the Internal               
          Revenue Code in effect for the date of decedent’s death,                    
          unless otherwise indicated.                                                 

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Last modified: November 10, 2007