31.   Right now, most Blackberry customers use the pagers for business purposes, but the primary purpose is still to send and receive e-mail.

32.   Some want to express a clearer business purpose.

33.   Some of them select to go into tax shelters that exist for no business purpose except to cut their tax bill.

34.   Such tax shelters differ from legitimate ones because they use accounting gimmicks intended solely to lower tax liabilities and have no legitimate business purpose.

35.   Sure, he is not above the stray shooting or strangling for business purposes, but he has feelings, too.

36.   That maneuver was improperly used to claim loans taken for business purposes as being used for employee benefits, the lawsuit contends.

37.   That means recording not only time, date and place but also the business purpose and the specific business that was discussed over the meal.

38.   The appeals court sharply criticized Kuller for merely assuming a legitimate business purpose existed.

39.   The entertainment was for business purposes, in order to improve communication between the two companies, Ujiie said.

40.   The funds will be used for general business purposes, Genzyme Tissue Repair said.