The following excerpt is from Broderick v. C.I.R., 29 F.3d 630 (9th Cir. 1994):
We review the tax court's enforcement of a settlement agreement for abuse of discretion. Id. The tax court has the equitable power to enforce summarily an agreement to settle a case pending before it. Callie v. Near, 829 F.2d 888, 890 (9th Cir.1987). However, the court may enforce only complete settlement agreements. Id. The formation of a settlement contract requires agreement on its material terms. Id. at 891. "Where material facts concerning the existence or terms of an agreement to settle are in dispute, the parties must be allowed an evidentiary hearing." Id. at 890.
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