Exhibit 12
KIRKPATRICK & LOCKHART LLP
1500 OLIVER BUILDING
PITTSBURGH, PENNSYLVANIA  15222-2312
 April 20, 1998
Fidelity Municipal Trust           Fidelity Court Street Trust
82 Devonshire Street
Boston, MA 02109
Ladies and Gentlemen:
 Fidelity Municipal Trust ("FMT"), a Massachusetts business trust, on
behalf of Fidelity Advisor Municipal Bond Fund ("Acquired"), a series
of FMT, and Fidelity Court Street Trust ("FCST"), a Massachusetts
business trust, on behalf of Spartan Municipal Income Fund
("Acquiring"), a series of FCST, have requested our opinion as to
certain federal income tax consequences of a transaction
("Reorganization") in which Acquiring will acquire all of the assets
and assume all of the liabilities of Acquired in exchange solely for
shares of beneficial interest in Acquiring ("Acquiring Shares")
pursuant to an Agreement and Plan of Reorganization ("Agreement")
between Acquired and Acquiring made as of June 8, 1998.
 In rendering this opinion, we have examined the Agreement, the
prospectus/proxy statement to be filed with the Securities and
Exchange Commission ("SEC") in connection with the Reorganization, the
currently effective prospectuses and statements of additional
information of Acquired and Acquiring, and such other documents as we
have deemed necessary.  We have also relied, with your consent, on
certificates of officers of FMT and FCST.
 OPINION
 Based solely on the facts and representations set forth in the
reviewed documents and the certificates of officers of FMT and FCST,
and assuming that (i) those representations are true on the date of
the Reorganization and (ii) the Reorganization is consummated in
accordance with the Agreement, our opinion with respect to the federal
income tax consequences of the Reorganization is as follows.
 1. The Reorganization will be a reorganization under section
368(a)(1)(C) of the Internal Revenue Code of 1986, as amended
("Code"), and Acquired and Acquiring will each be parties to the
Reorganization under section 368(b) of the Code.
 2. No gain or loss will be recognized by Acquired upon the transfer
of all of its assets to Acquiring in exchange solely for Acquiring
Shares and Acquiring's assumption of Acquired's liabilities followed
by the distribution of those Acquiring Shares to the Acquired
shareholders in liquidation of Acquired. 
 3. No gain or loss will be recognized by Acquiring on the receipt of
Acquired's assets in exchange solely for Acquiring Shares and the
assumption of Acquired's liabilities. 
 4. The basis of Acquired's assets in the hands of Acquiring will be
the same as the basis of such assets in Acquired's hands immediately
prior to the Reorganization.  
 5. Acquiring's holding period in the assets to be received from
Acquired will include Acquired's holding period in such assets. 
 6. The Acquired shareholders will recognize no gain or loss on the
exchange of the shares of beneficial interest in Acquired ("Acquired
Shares") solely for the Acquiring Shares in the Reorganization.
 7. The Acquired shareholders' basis in the Acquiring Shares to be
received by them will be the same as their basis in the Acquired
Shares to be surrendered in exchange therefor.  
 8. The holding period of the Acquiring Shares to be received by the
Acquired shareholders will include the holding period of the Acquired
Shares to be surrendered in exchange therefor, provided those Acquired
Shares were held as capital assets on the date of the Reorganization. 
 The foregoing opinion is based on, and is conditioned on the
continued applicability of, the provisions of the Code and the
regulations thereunder, case law precedent, and the Internal Revenue
Service pronouncements in existence at the date hereof.  We express no
opinion as to whether Acquired will recognize gain or loss under
Section 1256 of the Code on the transfer of futures, forwards, or
options to Acquiring in the Reorganization.  Nor do we express any
opinion other than those contained herein.
 We consent to the inclusion of this opinion in the Registration
Statement on Form N-14 filed with the SEC and the inclusion of the
name "Kirkpatrick & Lockhart LLP" in the "Federal Income Tax
Consequences of the Reorganization," "Federal Income Tax
Considerations" and "Legal Matters" sections of that Registration
Statement.
      Very truly yours,
      /s/Kirkpatrick & Lockhart LLP
      Kirkpatrick & Lockhart LLP