A new issue has emerged in a court fight over the Cincinnati Bengals' lease with Hamilton County for Paul Brown Stadium. It involves whether the county or the Bengals are liable for more than 13 (m) million dollars in federal income tax on the sale of seat-license agreements for the stadium. The Bengals say they paid the tax bill two years ago, but are entitled now to reimbursement by the county for that payment and the legal fees. Hamilton County's lawyer says the county had no tax liability because the seat-license agreements were sold for the benefit of the Bengals. Yesterday, the Bengals claimed in federal court that the county owes the team 30 (m) million dollars for stadium repairs and legal costs. That was the team's response to the county's lawsuit accusing the Bengals and the National Football League of using monopoly power to get public money and favorable lease terms for Paul Brown Stadium. Both sides are saying there could be negotiations to settle the issues.