41.   The IRS, citing confidentiality rules, declined to comment on the Berman case.

42.   The hospital has declined to comment on what happened that evening, citing rules on patient confidentiality.

43.   The institute provided no details, citing privacy rules, other than to say a patient there for evaluation had apparently died of a suicide.

44.   The Missouri and D.C. bars cited confidentiality rules and declined to say whether they are investigating the firms.

45.   Two lower courts, citing the rule of capture, found in favor of Ozarka without hearing any evidence.

46.   When he dismissed the cases against the teachers and school officials last year, Shadoan cited those rules.

47.   Yankees general manager Brian Cashman would not comment on the waiver claim or the identity of the team involved, citing baseball rules that forbid executives from discussing waivers.

48.   Zell declined to comment, citing Securities and Exchange Commission rules on executives making comments while they are involved in a public offering.

49.   But in an Easton Classic championship game Monday, referee Ron Quintiliani cited tournament rules and said the boy could not wear the bandanna for safety reasons.

50.   But Masback has cited confidentiality rules, which prohibit the release of names until due process has run its course.