11.   By filing as individuals, they avoided the so-called marriage penalty in which they would have been taxed more heavily if they filed as a couple.

12.   Cofran has filed as a candidate for mayor, and Cleaver is expected to file next month.

13.   Each year, nearly three times as many gift tax returns are filed as estate tax returns, although the estate tax raises six times as much money.

14.   Eds., skedded GINGRICH was rewritten and filed as LOBBY-POLITICS.

15.   Eds, please ignore the financial budget mistakenly filed as an entertainment budget.

16.   Filed as BC-AIRLINE-BUST-LATINTRADE-NYTSF.

17.   Filed as BC-AIRLINES-FIGHT-LATINTRADE-NYTSF.

18.   Filed as BC-BANANA-WARS-LATINTRADE-NYTSF.

19.   Filed as BC-BRAZIL,MEXICO-NEWS-LATINTRADE-NYTSF.

20.   Filed as BC-BRAZIL-VS-FLORIDA-OJ-LATINTRADE-NYTSF.