21.   The taxi bill arose after he opened an account for Nalgo with Mersey Cabs without authorisation and used it for his own personal use as well as official business.

22.   Price and Hall then worked their double act for Tynemouth again and opened their account with the latter chipping over onrushing goalkeeper Lee.

23.   Parvis Yousefi opened an account at the Royal Bank of Scotland in Darlington under the name of Momen Garawand.

24.   But Esmund Faulks, prosecuting, said it was Yousefi who opened the account of Garawand at the bank giving his address as Victoria Embankment, Darlington.

25.   Newell opened his account in the ninth minute when he beat left-back Tony Barness on the right before steering the ball over goalkeeper Kevin Hitchcock.

26.   Keen Hunter should be able to open his account before the turf Flat season ends on Monday.

27.   OVER HERE OVER THERE, a real streetfighter of a horse, opened his account under National Hunt Rules in characteristic style at Uttoxeter yesterday.

28.   Bearing in mind too that as a non-taxpayer you can open an account in just your name and so enable all the interest to be declared gross.

29.   An account was opened using the tax refund check, authorities said.

30.   An influx of money into stocks from baby boomers opening retirement accounts also boosted stocks.