Estate of Edward P. Roski, Sr., Deceased, Edward P. Roski, Jr., Executor - Page 28

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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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