Bug in jQuery 1.4.2 toggle() function

jQuery toggle() function don't affect elements hidden by thier parent object.

Background of the problem

In latest project i have build classical order form with fields divided into two groups:
  • payment user data
  • postal user data

Very often postal data are the same like payment so like every other page do i made button "Postal same as payment data". I used jQuery toggle() function to toggle unnecessary inputs. But the problem came when I crossed this functionality with "user or company" option which was toggling some of the company related fields.