91.   Several Philadelphians file as candidates for president.

92.   She filed as head of household, and a spokesman confirmed that she was divorced last year.

93.   Single taxpayers with dependents may also save a substantial amount by filing as head of household.

94.   Spot file as merits.

95.   The claim was filed as a prerequisite to filing a lawsuit in Superior Court, which will likely be filed in the next two weeks, Duxbury said.

96.   The complaint was rejected because it was filed as an amendment to a previous charge.

97.   The deadline to file as a candidate in the March election is Wednesday.

98.   The Federal Election Commission also has filed suit against GOPAC, alleging it made campaign contributions without properly filing as a political action committee.

99.   The Justice Department charges were filed as an information, not a grand jury indictment.

100.   The job pays nothing and has no responsibilities, but a Libertarian candidate filed for the job and then another person filed as a write-in candidate.