First Blood Associates, Richard M. Greenberg, Tax Matters Partner, et al. - Page 16

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          executed either, and, consequently, there was no settlement of              
          their cases.13                                                              
               To reflect the foregoing,                                              
                                        An appropriate order will be                  
                                   issued denying the Goodwins' motion                
                                   to dismiss for lack of jurisdiction.               


























               13                                                                     
                    We leave for a subsequent opinion the question whether            
          the Goodwins may be entitled to consistent settlement terms                 
          pursuant to sec. 6224(c)(2) and sec. 301.6224(c)-3T, Temporary              
          Proced. & Admin. Regs., 52 Fed. Reg. 6787 (Mar. 5, 1987).                   




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