EXHIBIT  99.1

                Certification Pursuant to 18 U.S.C. Section 1350,
                    As Adopted Pursuant to Section 906 of the
                          Sarbanes - Oxley Act of 2002

In  connection  with  the  Annual Report of American Income Partners V-B Limited
Partnership  Liquidating  Trust (the "Trust"), on Form 10-K for the period ended
September  30,  2002 as filed with the Securities and Exchange Commission on the
date  hereof (the "Report"), the undersigned, the Chief Executive Officer of the
Trust,  hereby  certifies  pursuant  to  18  U.S.C.  1350 as adopted pursuant to
Section  906  of  the  Sarbanes-Oxley  Act  of  2002  that:

(1)     the Report of the Trust filed today fully complies with the requirements
of  Section  13(a)  or  15  (d)  of  the  Securities  Exchange  Act of 1934; and

     (2)     the  information  contained  in  the Report fairly presents, in all
material  respects,  the  financial  condition  and results of operations of the
Trust.

                    /s/  Gary  D.  Engle
                    --------------------
                    Gary  D.  Engle
                    President  (Chief  Executive  Officer)
Equis  Corporation, as Manager of the Trust, under a Liquidating Trust Agreement
dated  as  of  July  18,  2002,  Wilmington  Trust  Company,  as Trustee and not
Individually

                    March  31,  2003