Estate of Edward P. Roski, Sr., Deceased, Edward P. Roski, Jr., Executor - Page 18

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          substantive requirements of the election.  To support his                   
          argument, respondent cites the legislative history of section               
          7479, which states:                                                         
                    If the Commissioner determines that an estate                     
                    was not initially eligible for deferral under                     
                    section 6166, or has lost its eligibility for                     
                    such deferral, the estate is required to pay                      
                    the full amount of estate taxes asserted by                       
                    the Commissioner as being owed in order to                        
                    obtain judicial review of the Commissioner's                      
          H. Rept. 105-148, supra at 358, 1997-4 C.B. (Vol. 1) at 680.                
               Respondent argues that this language tracks the language in            
          section 7479 that grants the Tax Court jurisdiction to issue                
          declaratory judgments as to whether an election “may be made” or            
          has “ceased to apply”.  Sec. 7479(a).  Respondent focuses on                
          section 6166(a) and (g), which provides that an executor “may               
          elect” to pay the tax in installments and that if certain                   
          conditions occur, the election “shall cease to apply”.                      
          Respondent concludes that this language is evidence of                      
          congressional intent to limit our review to those particular                
               Respondent’s attempt to selectively take phrases from the              
          statute and the legislative history to support his narrow reading           
          is unpersuasive.  Section 7479 gives the Court authority to                 
          review a determination by the Secretary of whether an election              
          may be made.  The determination respondent made in this case is             
          not confined to an application of section 6166(a) and (g).                  

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