Estate of Edward P. Roski, Sr., Deceased, Edward P. Roski, Jr., Executor - Page 19

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          Respondent determined that an election may not be made because              
          the estate was not initially eligible.  There is nothing in the             
          statute or the legislative history that precludes our review of             
          the reasons.  A narrow reading such as respondent’s would also              
          preclude our review of the denial of an election “‘if it were               
          made without a rational explanation, inexplicably departed from             
          established policies, or rested on an impermissible basis such as           
          an invidious discrimination against a particular race or group’”.           
          Estate of Gardner v. Commissioner, supra at 1000 (quoting Wong              
          Wing Hang v. INS, 360 F.2d 715, 719 (2d Cir. 1966)).  “Such                 
          allegations, if proved, would constitute the very essence of                
          arbitrary administrative action and an abuse of the discretion              
          granted.”  Id.  We cannot imagine that Congress intended to                 
          eliminate review of determinations where such circumstances were            
          alleged to have existed.                                                    
               Further, respondent’s interpretation would frustrate the               
          legislative purpose behind both sections 6166 and 7479.  Congress           
          enacted section 7479 because “[it] believed that taxpayers should           
          have access to the courts to resolve disputes over an estate’s              
          eligibility for the section 6166 election, without requiring                
          potential liquidation of the assets that the installment                    
          provisions of section 6166 are designed to protect.”  Staff of              
          Joint Comm. on Taxation, General Explanation of Tax Legislation             
          Enacted in 1997, at 74 (J. Comm. Print 1997).  The broad                    

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