1.   Mr Hibberd refused, citing state laws that allow a journalist to protect a source.

2.   And as the bottom of the fifth inning began last night, Helling, citing the law of the jungle, was ready to chunk it all.

3.   An IRS spokesman, Don Roberts, declined to comment Thursday, citing laws prohibiting disclosure of taxpayer matters.

4.   Anti-junta activists say the Massachusetts law has been cited by several major American and international corporations in deciding to close down operations in Burma.

5.   Boeing has been quiet about its plans citing anti-trust laws that prevent sharing information.

6.   Bush has cited a law in Texas containing a partial right to sue as a model for what he would propose as president.

7.   By filing its suit in Hudson County Superior Court and citing state laws, the ACLU had hoped to bypass the federal angle in order to get the names.

8.   Citing confidentiality laws, the Child Welfare Administration has repeatedly said that it would not discuss the case publicly.

9.   Citing state laws on patient confidentiality, Highland officials declined to discuss the case or even to acknowledge that Molloy had been in their care.

10.   Citing confidentiality laws, government officials in Antigua declined to say how many depositors the bank had had or how much money it had reported in accounts.