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extremely profitable and well managed; and that the nature of the
estate’s business assets ensures adequate cashflow to pay the
installments timely. There may be cases where the facts reveal
that collection is reasonably assured and a bond is not
necessary. We are not implying that a bond or a special lien is
not necessary in this case. We are merely stating that without
exercising his discretion and evaluating the facts diligently and
thoroughly, respondent is depriving the estate of the opportunity
to demonstrate why a bond is not necessary.
E. The Commissioner’s Uniform Requirement Precluding the
Exercise of Discretion Exceeds the Administrative
Authority Delegated to Him
By adopting a bright-line rule in every case, the
Commissioner has shirked his administrative duty to state
findings of fact and reasons to support his decisions that are
sufficient to reflect a considered response to the evidence and
contentions of the losing party and to allow for thoughtful
judicial review. Harborlite Corp v. ICC, 613 F.2d 1088, 1092
(D.C. Cir. 1979) (citing Secy. of Agric. v. United States, 347
U.S. 645, 652-654 (1954)). There is a recognized distinction in
administrative law between proceedings for the purpose of
promulgating policy rules or standards, on the one hand, and
proceedings designed to adjudicate disputed facts in particular
cases, on the other. Id. at 1092 n.5 (quoting United States v.
Florida E. Coast Ry., 410 U.S. 224, 245 (1973)). The
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