Also

* Motorola Inc. said the Internal Revenue Service claims the cellphone maker may owe $500 million in additional tax liability for the years 1996 through 2000.

* Leucadia National Corp. won government antitrust clearance to bid for control of MCI Inc., the telephone company that exited the largest bankruptcy filing in U.S. history in April.

* Citigroup Inc. won dismissal of a lawsuit claiming the firm helped Enron Corp., Dynegy Inc. and WorldCom Inc. disguise loans.

* A U.S. appeals court refused to reinstate a patent infringement lawsuit Acacia Research Corp. filed against television makers including Sony Corp. over the “V-chip” designed to help parents block adult TV programming.

* Banking giants UFJ Holdings and Mitsubishi Tokyo Financial Group can hold merger talks to form what would be the world’s biggest bank, a Japanese high court ruled.

* Darden Restaurants Inc. Chief Executive Joe Lee will step down at year’s end and be succeeded by Clarence Otis, president of the company’s Smokey Bones unit. Lee, 63, will remain chairman until December 2005, the company said.