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curiam without published opinion 58 F.3d 637 (5th Cir. 1995). We
turn to the question whether the settlement was so conditioned.
The negotiations concerning the settlement of the Greenberg
Brothers partnerships during this time were primarily conducted
by Messrs. Long and Faber. Mr. Long testified that he intended
that in order to consummate any settlement with the partners, a
Form 870-P and/or a closing agreement would be executed by the
partner or the partner's representative. This was consistent
with Mr. Faber's understanding when he was involved with these
cases that further documents would have to be executed. The only
other person with direct knowledge of what happened during this
time was Mr. Noumair, and he did not testify. We have no reason
to believe, however, that his testimony would have been
different.
Furthermore, all the parties understood that the settlement
terms were not limited to the Greenberg Brothers cases that were
currently before the Court. It also included issues involving
the additions to tax that are affected items and the applicable
interest, issues that were not before the Court. Moreover, the
settlement terms dealt with the tax effects of the Greenberg
Brothers partnerships in future years. At that time, Mr. Long
was of the opinion that either a closing agreement or a Form 870
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