The parties to this appeal have filed a joint motion to abate this appeal. They report that, through mediation, they have reached an agreement to settle their dispute. Their agreement to dismiss this appeal is, however, contingent on the acceptance by the Internal Revenue Service of a claim for refund of estate and inheritance taxes previously paid. Because the IRS may take as much as six months in deciding whether to accept the claim for refund, the parties request abatement of the appeal until the IRS makes its decision.

To facilitate the settlement of this appeal, we grant the motion and abate the appeal until the parties request reinstatement by notifying the Court that settlement has occurred or will not occur. If the cause is still pending on August 19, 2002, it will be reinstated without further action by the parties. Appellant's brief will be due twenty-one days after the case is reinstated absent settlement, but no later than September 9, 2002.

If on July 1, 2002, the matter remains abated, the parties shall send a brief letter apprising the court of the status of the settlement process.

It is ordered March 1, 2002.

Marilyn Aboussie, Chief Justice

Before Chief Justice Aboussie, Justices B. A. Smith and Yeakel

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