IRS trying to tax Benlate settlements.

Reports on the petitions filed by owners of Foliage Farms Inc. and Patty's Nursery asking the United States Tax Court to overturn the Internal Revenue Service rulings regarding the payment of taxes on their settlements from E.I. DuPont de Nemours & Co. Provisions of the IRS ruling being disputed; Settlements made by DuPont for the two nurseries affected by their fungicide Benlate.