Estate of Edward P. Roski, Sr., Deceased, Edward P. Roski, Jr., Executor - Page 22

                                       - 22 -                                         
          Park, Inc. v. Volpe, 401 U.S. 402, 410 (1971)) (other citations             
          omitted).  We also observed that we regularly review                        
          discretionary acts of the Government.  Id. at 997 n.11.  We also            
          explained that nothing suggested that the Government’s exercise             
          of discretion under section 6081 involves any agency expertise              
          beyond the competence of courts and that “‘No delicate political            
          or economic questions present themselves.  To the contrary, we              
          need only ask whether * * * [the Government exercised its                   
          discretion] in a rational, nonarbitrary, and regular fashion’.”             
          Id. at 998 (quoting Hondros v. U.S. Civil Serv. Commn., 720 F.2d            
          278, 294 (3d Cir. 1983)).                                                   
               In this case, we do not need to decide whether all                     
          determinations under section 6165 are reviewable.  We are not               
          reviewing a determination made under section 6165.  We are                  
          reviewing respondent’s determination under section 6166.  See               
          sec. 7479(a).  We have already held that we have jurisdiction to            
          review all reasons for respondent’s determination that the estate           
          may not make an election under section 6166.  Therefore,                    
          respondent’s arguments relating to section 6165 are not                     
               We conclude that we have jurisdiction under section 7479 to            
          review respondent’s determination that the estate does not                  
          qualify for the section 6166 election because the estate did not            
          meet respondent’s requirement of a bond or a special lien.                  

Page:  Previous  15  16  17  18  19  20  21  22  23  24  25  26  27  28  29  Next 

Last modified: November 10, 2007