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cases at docket Nos. 20515-93, 20572-93, and 27121-93 (the 1993
docketed cases) from the November 8, 1995, Philadelphia,
Pennsylvania, special trial session (the November 8 special trial
session) and ordered the parties to submit settlement documents
to the Court on or before December 4, 1995. On November 21,
1995, Garofalo mailed decision documents (the decision documents)
to Gilson. The decision documents address not only the 1993
docketed cases but also the case at docket No. 23092-94 (the 1994
docketed case), which deals with Frank and Mary Wheaton’s 1990
tax year (the 1993 docketed cases and the 1994 docketed case
being referred to together as the docketed cases). Frank Wheaton
refused to execute the decision documents. At the hearing, the
Court asked Frank Wheaton why he believed the trial did not start
on November 8, 1995. He answered that he assumed that the trial
did not start because he had agreed to the Government’s
settlement proposals. He testified that the reason he had
refused to execute the decision documents was because he had
changed his mind about the settlement sometime after November 8,
1995. Dorchester and Frank Wheaton argue that Frank Wheaton was
free to repudiate his agreements with the Government when he was
presented with the decision documents some time soon after
November 21, 1995.
Among the general propositions set forth above (section
II.A) are that (1) a settlement is a contract and (2) a valid
settlement, once reached, cannot be repudiated by either party.
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