Leslie R. Foster and Mattie J. Foster, et al. - Page 8

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          intent of the payment.5  Any problems in respect of these factors           
          are resolved in this case by the stipulation of the parties that            
          there was no preexisting claim based on age or other unlawful               
          discrimination.  See supra p. 4.                                            
               Viewing the facts in the light most favorable to                       
          petitioners, see Kroh v. Commissioner, 98 T.C. 383, 390 (1992),             
          it can be argued that the stipulations as to the absence of "pre-           
          existing claim[s]" leave open the possibility of claims of                  
          discrimination based on the settlements themselves.  Such a                 
          possibility has been adverted to in Webb v. Commissioner, T.C.              
          Memo. 1996-50, and Galligan v. Commissioner, T.C. Memo. 1993-605,           
          although neither of these cases accepted such an argument as a              
          ground for decision.  Whatever may be the merits of an assertion            
          of such a window of opportunity, we see no basis for giving it              
          any consideration herein.  Petitioners do no more than infer such           
          an approach; they do not set forth any supporting allegations of            
          fact in support thereof beyond their general assertions to which            
          we now turn our attention.                                                  
               Petitioners' basis for asserting that there are substantial            
          issues of fact that require denial of respondent's motion is that           
          they would offer the following evidence:                                    

          5  See Foster v. Commissioner, T.C. Memo. 1996-26.                          

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