Can anyone think of an elegant way of reducing this nested if-else statement?

Question

if (Request.QueryString["UseGroups"] != null)
{
  if (Request.QueryString["UseGroups"] == "True")
  {
    report.IncludeGroupFiltering = true;
  }
  else
  {
    report.IncludeGroupFiltering = false;
  }
}
else
{
  report.IncludeGroupFiltering = false;
}

Answer 1

Simply a single check:

report.IncludeGroupFiltering = Request.QueryString["UseGroups"] == "True";

There's no need to evaluate Request.QueryString["UseGroups"] twice - it can only be equal to "True" if it's non-null, and the comparison will work perfectly well (and return false) if it is null.

Any solutions still doing two operations are over-complicating matters :)