31.   Spiewak does not dispute those figures, although he declined to give more specific numbers.

32.   Teel and the other attorneys disputed that figure as statistical sleight-of-hand and argued that smokers may save the health-care system money.

33.   The administration disputes the figures.

34.   The administration maintains that more than three-quarters of the corporations in the state pay only the minimum tax, a figure continually disputed by business groups.

35.   The hospital disputes that figure.

36.   The trustee, Abraham Krasnoff, did not dispute the figures.

37.   The Treasury Department did not dispute these figures.

38.   The union disputes that figure, charging that the mayor has been spreading lies to scuttle the legislation.

39.   Those figures were disputed Friday by a handful of regional Bell telephone companies, including US West, that are pushing for the fee.

40.   A leading HFC manufacturer disputed the figures.