1.   B.A.T spokesman Michael Prideaux, declined comment on the report.

2.   Autotote officials and officials at BT Securities, the leading underwriter for the bonds, declined comment.

3.   Both the IRS and the Justice Department, which defended the lawsuit, declined comment on the decision.

4.   A spokeswoman for Southern declined comment, saying company officials needed time to digest the order.

5.   A spokesman for Bulger, now president of the University of Massachusetts, declined comment.

6.   Agent Marvin Demoff, reached in Florida, declined comment.

7.   Brief, now a professor at Columbia Journalism School, declined comment.

8.   Cablevision, based in Woodbury, New York, declined comment.

9.   CoreStates declined comment.

10.   Crown Vantage, a spinoff created two years ago from the James River Corp., also declined comment.