( S ( S-TPC-1 ( NP-SBJ-2 ( NNP Mips ) ) ( VP ( MD will ) ( VP ( VB start ) ( S ( VP ( VBG shipping ) ( NP ( PRP$ its ) ( JJ new ) ( NN machine ) ) ) ) ( PP-TMP ( IN in ) ( NP ( NP ( DT the ) ( JJ first ) ( NN quarter ) ) ( PP ( IN of ) ( NP ( CD 1990 ) ) ) ) ) ) ) ) ( NP-SBJ ( PRP he ) ) ( VP ( VBD said ) ) )

Mips will start shipping its new machine in the first quarter of 1990 he said


( S ( NP-SBJ ( DT The ) ( NN machine ) ) ( VP ( VBZ uses ) ( NP ( NP ( DT a ) ( JJ single ) ( NN processor ) ) ( SBAR ( WHNP-139 ( WDT which ) ) ( S ( VP ( VBZ makes ) ( S ( NP-SBJ ( PRP it ) ) ( ADJP-PRD ( ADJP ( JJR easier ) ( SBAR ( S ( VP ( TO to ) ( VP ( VB program ) ) ) ) ) ) ( PP ( IN than ) ( NP ( NP ( VBG competing ) ( NNS machines ) ) ( VP ( VBG using ) ( NP ( JJ several ) ( NNS processors ) ) ) ) ) ) ) ) ) ) ) ) )

The machine uses a single processor which makes it easier to program than competing machines using several processors


( S ( NP-SBJ ( DT The ) ( NN computer ) ) ( VP ( MD can ) ( VP ( VB process ) ( NP ( NP ( QP ( CD 13.3 ) ( CD million ) ) ( NNS calculations ) ) ( VP ( VBD called ) ( S ( NP-PRD ( JJ floating-point ) ( NNS operations ) ) ) ) ) ( NP-TMP ( DT every ) ( NN second ) ) ) ) )

The computer can process 13.3 million calculations called floating-point operations every second


( S ( S-TPC-1 ( NP-SBJ ( DT The ) ( NN machine ) ) ( VP ( MD can ) ( VP ( VB run ) ( NP ( NP ( NN software ) ) ( VP ( VBN written ) ( PP-PRP ( IN for ) ( NP ( JJ other ) ( NNP Mips ) ( NNS computers ) ) ) ) ) ) ) ) ( NP-SBJ ( DT the ) ( NN company ) ) ( VP ( VBD said ) ) )

The machine can run software written for other Mips computers the company said


( S ( NP-SBJ ( NP ( NNP Du ) ( NNP Pont ) ( NNP Co. ) ) ( NP ( NNP Hewlett-Packard ) ( NNP Co. ) ) ( CC and ) ( NP ( NNP Los ) ( NNP Alamos ) ( NNP National ) ( NNP Laboratory ) ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( PRP they ) ) ( VP ( VBD signed ) ( NP ( DT a ) ( JJ three-year ) ( ADJP ( QP ( CD 11 ) ( CD million ) ) ) ( NN agreement ) ( S ( VP ( TO to ) ( VP ( VB collaborate ) ( PP-CLR ( IN on ) ( NP ( NN superconductor ) ( NN research ) ) ) ) ) ) ) ) ) ) ) )

Du Pont Co. Hewlett-Packard Co. and Los Alamos National Laboratory said they signed a three-year 11 million agreement to collaborate on superconductor research


( S ( S-TPC-1 ( NP-SBJ-2 ( DT The ) ( NN collaboration ) ) ( VP ( VP ( MD will ) ( VP ( VB include ) ( NP ( QP ( IN at ) ( JJS least ) ( CD 25 ) ) ( NNS researchers ) ) ) ) ( CC and ) ( VP ( MD will ) ( VP ( VB be ) ( VP ( VBN aimed ) ( ADVP ( RB primarily ) ) ( PP-CLR ( IN at ) ( S-NOM ( VP ( VBG developing ) ( NP ( NP ( JJ thin ) ( NNS films ) ) ( PP ( IN of ) ( NP ( JJ high-temperature ) ( NNS superconductors ) ) ) ) ( PP-PRP ( IN for ) ( NP ( NP ( NN use ) ) ( PP ( IN in ) ( NP ( NNS electronics ) ) ) ) ) ) ) ) ) ) ) ) ) ( NP-SBJ ( DT the ) ( NNS companies ) ) ( VP ( VBD said ) ) )

The collaboration will include at least 25 researchers and will be aimed primarily at developing thin films of high-temperature superconductors for use in electronics the companies said


( S ( NP-SBJ ( NP ( DT The ) ( NNS materials ) ) ( VP ( VBN discovered ) ( PP-TMP ( IN during ) ( NP ( DT the ) ( JJ past ) ( CD three ) ( NNS years ) ) ) ) ) ( VP ( VP ( VBP conduct ) ( NP ( NN electricity ) ) ( PP-MNR ( IN without ) ( NP ( NN resistance ) ) ) ) ( CC and ) ( VP ( VBP promise ) ( NP ( NP ( JJR smaller ) ( JJR faster ) ( NNS computers ) ) ( CC and ) ( NP ( JJ other ) ( JJ new ) ( NNS technologies ) ) ) ) ) )

The materials discovered during the past three years conduct electricity without resistance and promise smaller faster computers and other new technologies


( S ( NP-SBJ ( JJ Joint-research ) ( NNS programs ) ) ( VP ( VBP have ) ( VP ( VBN proliferated ) ( SBAR-ADV ( IN as ) ( S ( NP-SBJ-1 ( NNP U.S. ) ( NNS companies ) ) ( VP ( VBP seek ) ( S ( VP ( VP ( TO to ) ( VP ( VB spread ) ( NP ( NP ( DT the ) ( NNS risks ) ( CC and ) ( NNS costs ) ) ( PP ( IN of ) ( S-NOM ( VP ( VBG commercializing ) ( NP ( JJ new ) ( NNS superconductors ) ) ) ) ) ) ) ) ( CC and ) ( VP ( TO to ) ( VP ( VB meet ) ( NP ( NP ( DT the ) ( NNS challenges ) ) ( VP ( VBN posed ) ( PP ( IN by ) ( NP-LGS ( JJ foreign ) ( NN consortia ) ) ) ( PP-LOC ( ADVP ( RB especially ) ) ( IN in ) ( NP ( NNP Japan ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

Joint-research programs have proliferated as U.S. companies seek to spread the risks and costs of commercializing new superconductors and to meet the challenges posed by foreign consortia especially in Japan


( S ( NP-SBJ ( DT The ) ( JJS latest ) ( NN research ) ( NN pact ) ) ( VP ( VBZ bolsters ) ( NP ( NP ( NP ( NNP Du ) ( NNP Pont ) ( POS 's ) ) ( VBG growing ) ( NN portfolio ) ) ( PP ( IN of ) ( NP ( NP ( NNS investments ) ) ( PP ( IN in ) ( NP ( NNS superconductors ) ) ) ) ) ) ) )

The latest research pact bolsters Du Pont 's growing portfolio of investments in superconductors


( S ( NP-SBJ ( DT The ) ( NAC-LOC ( NNP Wilmington ) ( NNP Del. ) ) ( NNS chemicals ) ( NN concern ) ) ( ADVP-TMP ( RB previously ) ) ( VP ( VBD signed ) ( NP ( NN research ) ( NN superconductor ) ( NNS agreements ) ) ( PP ( PP ( IN with ) ( NP ( NNP Oak ) ( NNP Ridge ) ( NNP National ) ( NNP Laboratory ) ) ) ( CC and ) ( PP ( IN with ) ( NP ( NNP Argonne ) ( NNP National ) ( NNP Laboratory ) ) ) ) ) )

The Wilmington Del. chemicals concern previously signed research superconductor agreements with Oak Ridge National Laboratory and with Argonne National Laboratory


( S ( NP-TMP ( JJ Last ) ( NN year ) ) ( NP-SBJ-1 ( NNP Du ) ( NNP Pont ) ) ( VP ( VBD agreed ) ( S ( VP ( TO to ) ( VP ( VB pay ) ( NP ( QP ( CD 4.5 ) ( CD million ) ) ) ( PP-CLR ( IN for ) ( NP ( NP ( NNS rights ) ) ( PP ( TO to ) ( NP ( NP ( NN superconductor ) ( NN work ) ) ( PP-LOC ( IN at ) ( NP ( NP ( DT the ) ( NNP University ) ) ( PP ( IN of ) ( NP ( NNP Houston ) ) ) ) ) ) ) ) ) ) ) ) ) )

Last year Du Pont agreed to pay 4.5 million for rights to superconductor work at the University of Houston


( S ( NP-SBJ ( NNP Hewlett-Packard ) ) ( VP ( VBZ is ) ( NP-PRD ( DT a ) ( NAC-LOC ( NNP Palo ) ( NNP Alto ) ( NNP Calif. ) ) ( NN computer ) ( NN maker ) ) ) )

Hewlett-Packard is a Palo Alto Calif. computer maker


( S ( NP-SBJ ( DT The ) ( NNP Los ) ( NNP Alamos ) ( NN laboratory ) ) ( VP ( VBZ is ) ( NP-PRD ( NP ( CD one ) ) ( PP ( IN of ) ( NP ( NP ( CD three ) ( NAC ( NNP U.S. ) ( NNP Department ) ( PP ( IN of ) ( NP ( NNP Energy ) ) ) ) ( JJ national ) ( NNS laboratories ) ) ( VP ( VBN designed ) ( PP-CLR ( IN as ) ( NP ( NN pilot ) ( NNS centers ) ) ) ( S-PRP ( VP ( TO to ) ( VP ( VB foster ) ( NP ( NP ( JJ joint ) ( JJ industry-government ) ( NNS programs ) ) ( SBAR ( S ( VP ( TO to ) ( VP ( VB speed ) ( NP ( NP ( DT the ) ( NN transfer ) ) ( PP ( IN of ) ( NP ( JJ new ) ( NNS superconductors ) ) ) ( PP ( TO to ) ( NP ( DT the ) ( NN marketplace ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

The Los Alamos laboratory is one of three U.S. Department of Energy national laboratories designed as pilot centers to foster joint industry-government programs to speed the transfer of new superconductors to the marketplace


( S ( NP-SBJ-69 ( NP ( NP ( CD Five ) ( NNS officials ) ) ( PP ( IN of ) ( NP ( DT this ) ( NN investment ) ( VBG banking ) ( NN firm ) ) ) ) ) ( VP ( VBD were ) ( VP ( VBN elected ) ( S ( NP-PRD ( NNS directors ) ) ) ( NP-1 ( NP ( NP ( NNP E. ) ( NNP Garrett ) ( NNP Bewkes ) ( NNP III ) ) ( NP ( NP ( DT a ) ( JJ 38-year-old ) ( VBG managing ) ( NN director ) ) ( PP-LOC ( IN in ) ( NP ( DT the ) ( NNS mergers ) ( CC and ) ( NNS acquisitions ) ( NN department ) ) ) ) ) ( NP ( NP ( NNP Michael ) ( NNP R. ) ( NNP Dabney ) ) ( NP ( CD 44 ) ) ( NP ( NP ( DT a ) ( VBG managing ) ( NN director ) ) ( SBAR ( WHNP-100 ( WP who ) ) ( S ( VP ( VBZ directs ) ( NP ( NP ( DT the ) ( JJ principal ) ( NNS activities ) ( NN group ) ) ( SBAR ( WHNP-101 ( WDT which ) ) ( S ( VP ( VBZ provides ) ( NP ( NP ( NN funding ) ) ( PP ( IN for ) ( NP ( JJ leveraged ) ( NNS acquisitions ) ) ) ) ) ) ) ) ) ) ) ) ) ( NP ( NP ( NNP Richard ) ( NNP Harriton ) ) ( NP ( CD 53 ) ) ( NP ( NP ( DT a ) ( JJ general ) ( NN partner ) ) ( SBAR ( WHNP-102 ( WP who ) ) ( S ( VP ( VBZ heads ) ( NP ( DT the ) ( NN correspondent ) ( NN clearing ) ( NNS services ) ) ) ) ) ) ) ( NP ( NP ( NNP Michael ) ( NNP Minikes ) ) ( NP ( CD 46 ) ) ( NP ( NP ( DT a ) ( JJ general ) ( NN partner ) ) ( SBAR ( WHNP-103 ( WP who ) ) ( S ( VP ( VBZ is ) ( NP-PRD ( NN treasurer ) ) ) ) ) ) ) ( CC and ) ( NP ( NP ( NP ( NNP William ) ( NNP J. ) ( NNP Montgoris ) ) ( NP ( CD 42 ) ) ( NP ( NP ( DT a ) ( JJ general ) ( NN partner ) ) ( SBAR ( WHNP-104 ( WP who ) ) ( S ( VP ( VBZ is ) ( ADVP ( RB also ) ) ( NP-PRD ( NP ( NP ( JJ senior ) ( NN vice ) ( NN president ) ) ( PP ( IN of ) ( NP ( NN finance ) ) ) ) ( CC and ) ( NP ( JJ chief ) ( JJ financial ) ( NN officer ) ) ) ) ) ) ) ) ) ) ) ) )

Five officials of this investment banking firm were elected directors E. Garrett Bewkes III a 38-year-old managing director in the mergers and acquisitions department Michael R. Dabney 44 a managing director who directs the principal activities group which provides funding for leveraged acquisitions Richard Harriton 53 a general partner who heads the correspondent clearing services Michael Minikes 46 a general partner who is treasurer and William J. Montgoris 42 a general partner who is also senior vice president of finance and chief financial officer


( S ( NP-SBJ ( DT The ) ( NN board ) ) ( VP ( VBN increased ) ( PP-EXT ( IN by ) ( NP ( CD one ) ) ) ( PP-DIR ( TO to ) ( NP ( CD 26 ) ( NNS members ) ) ) ) )

The board increased by one to 26 members


( S ( PP-TMP ( IN In ) ( NP ( DT the ) ( NN past ) ( NN year ) ) ) ( NP-SBJ ( CD one ) ( JJ inside ) ( NN director ) ) ( VP ( VBD resigned ) ( SBAR-ADV ( IN while ) ( S ( NP-SBJ ( CD three ) ( NNS others ) ) ( VP ( VBD retired ) ) ) ) ) )

In the past year one inside director resigned while three others retired


( S ( NP-SBJ ( NNP FIRST ) ( NNP AMERICAN ) ( NNP FINANCIAL ) ( NNP Corp. ) ) ( VP ( VBD declared ) ( NP ( NP ( DT a ) ( JJ special ) ( NN dividend ) ) ( PP ( IN of ) ( NP ( NP ( CD one ) ( NN share ) ) ( PP ( IN of ) ( NP ( NN Class ) ( NNP B ) ( JJ common ) ( NN stock ) ) ) ( PP ( IN for ) ( NP ( NP ( DT each ) ( NN share ) ) ( PP ( IN of ) ( NP ( NN Class ) ( NNP A ) ( JJ common ) ( NN stock ) ) ) ) ) ) ) ( RRC ( ADJP ( JJ payable ) ( PP ( TO to ) ( NP ( NP ( NNS holders ) ) ( PP ( IN of ) ( NP ( NN record ) ) ) ( PP-TMP ( IN on ) ( NP ( NNP Nov. ) ( CD 10 ) ) ) ) ) ) ( SBAR-ADV ( IN if ) ( S ( NP-SBJ ( DT the ) ( NNPS Securities ) ( CC and ) ( NNP Exchange ) ( NNP Commission ) ) ( VP ( VBZ approves ) ( NP ( DT this ) ) ( PP-CLR ( IN as ) ( NP ( NP ( DT the ) ( JJ effective ) ( NN date ) ) ( PP ( IN of ) ( NP ( DT the ) ( NN registration ) ( NN statement ) ) ) ) ) ) ) ) ) ) ) )

FIRST AMERICAN FINANCIAL Corp. declared a special dividend of one share of Class B common stock for each share of Class A common stock payable to holders of record on Nov. 10 if the Securities and Exchange Commission approves this as the effective date of the registration statement


( S ( NP-SBJ ( NP ( NNS Shareholders ) ) ( PP ( IN of ) ( NP ( DT the ) ( NAC-LOC ( NNP Santa ) ( NNP Ana ) ( NNP Calif. ) ) ( JJ title-insurance ) ( NN company ) ) ) ) ( VP ( VBD approved ) ( NP ( NP ( DT the ) ( NN creation ) ) ( PP ( IN of ) ( NP ( NP ( DT this ) ( JJ second ) ( NN class ) ) ( PP ( IN of ) ( NP ( NN stock ) ) ) ( SBAR ( SBAR ( WHNP-2 ( WDT which ) ) ( S ( VP ( MD will ) ( VP ( VB be ) ( VP ( VBN traded ) ( PP-LOC ( IN on ) ( NP ( DT the ) ( JJ national ) ( JJ over-the-counter ) ( NN market ) ) ) ) ) ) ) ) ( CC and ) ( SBAR ( WHNP-1 ( WDT which ) ) ( S ( NP-SBJ ( DT the ) ( NN company ) ) ( VP ( VBD said ) ( SBAR ( S ( VP ( MD would ) ( VP ( VB be ) ( VP ( VBN used ) ( PP-CLR ( IN for ) ( NP ( NP ( NNS acquisitions ) ) ( CC and ) ( NP ( JJ other ) ( JJ general ) ( JJ corporate ) ( NNS purposes ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

Shareholders of the Santa Ana Calif. title-insurance company approved the creation of this second class of stock which will be traded on the national over-the-counter market and which the company said would be used for acquisitions and other general corporate purposes


( SQ ( ADVP ( RB Now ) ) ( VBD was ) ( NP-SBJ ( IN that ) ) ( NP-PRD ( NP ( DT a ) ( NN quarter ) ( NN cup ) ) ( CC or ) ( NP ( DT a ) ( JJ half ) ( NN cup ) ) ) )

Now was that a quarter cup or a half cup


( FRAG ( NP ( RB Not ) ( DT a ) ( JJ gripping ) ( NN question ) ) ( SBAR-ADV ( IN unless ) ( S ( S ( NP-SBJ ( PRP you ) ) ( VP ( VBP 're ) ( NP-PRD ( NP ( DT the ) ( NN pastry ) ( NN chef ) ) ( PP ( IN of ) ( NP ( NP ( DT this ) ( NN city ) ( POS 's ) ) ( NNP Chez ) ( NNP Panisse ) ( NN restaurant ) ) ) ) ) ) ( CC and ) ( S ( NP-SBJ ( PRP you ) ) ( VP ( VBP 've ) ( ADVP ( RB just ) ) ( VP ( VBN lost ) ( NP ( PRP$ your ) ( JJ priceless ) ( JJ personal ) ( NN dessert ) ( NN notebook ) ) ) ) ) ) ) )

Not a gripping question unless you 're the pastry chef of this city 's Chez Panisse restaurant and you 've just lost your priceless personal dessert notebook


( S ( NP-SBJ-112 ( NNP Chez ) ( NNP Panisse ) ) ( VP ( VBD was ) ( VP ( VBN listed ) ( PP-LOC-CLR ( IN among ) ( NP ( NP ( DT the ) ( JJ top ) ( CD 30 ) ( NNS restaurants ) ) ( PP-LOC ( IN in ) ( NP ( DT the ) ( NN world ) ) ) ) ) ( NP-TMP ( DT this ) ( NN year ) ) ( PP ( IN by ) ( NP-LGS ( NNP Connoisseur ) ( NN magazine ) ) ) ) ) )

Chez Panisse was listed among the top 30 restaurants in the world this year by Connoisseur magazine


( S ( NP-SBJ ( NP ( DT The ) ( JJ tattered ) ( JJ black ) ( NN binder ) ) ( VP ( VBG bulging ) ( PP-CLR ( IN with ) ( NP ( NP ( NP ( CD 18 ) ( NNS years ) ( POS ' ) ) ( NN worth ) ) ( PP ( IN of ) ( NP ( NP ( NNS recipes ) ) ( VP ( VBN held ) ( ADVP-CLR ( RB together ) ) ( PP ( IN by ) ( NP-LGS ( NN rubber ) ( NNS bands ) ) ) ) ) ) ) ) ) ) ( VP ( VBD was ) ( PP-LOC-PRD ( IN in ) ( NP ( NP ( NN chef ) ( NNP Lindsey ) ( NNP Shere ) ( POS 's ) ) ( NN purse ) ) ) ( SBAR-TMP ( WHADVP-2 ( WRB when ) ) ( S ( NP-SBJ-113 ( PRP it ) ) ( VP ( VBD was ) ( VP ( VBN stolen ) ( PP-DIR ( IN from ) ( NP ( PRP$ her ) ( NN house ) ) ) ( ADVP-TMP ( RB recently ) ) ) ) ) ) ) )

The tattered black binder bulging with 18 years ' worth of recipes held together by rubber bands was in chef Lindsey Shere 's purse when it was stolen from her house recently


( S ( NP-SBJ ( DT The ) ( NNP Berkeley ) ( NNS police ) ) ( VP ( VP ( VBP do ) ( RB n't ) ( VP ( VB have ) ( NP ( DT any ) ( NNS leads ) ) ) ) ( CC but ) ( VP ( VB doubt ) ( SBAR ( S ( NP-SBJ-114 ( DT the ) ( NN crime ) ) ( VP ( VBD was ) ( VP ( VBN driven ) ( PP ( IN by ) ( NP-LGS ( NP ( DT a ) ( NN passion ) ) ( PP ( IN for ) ( NP ( NNS sweets ) ) ) ) ) ) ) ) ) ) ) )

The Berkeley police do n't have any leads but doubt the crime was driven by a passion for sweets


( S ( ADVP ( RB Instead ) ) ( NP-SBJ ( PRP they ) ) ( VP ( VBP figure ) ( SBAR ( S ( NP-SBJ ( DT the ) ( NN culprit ) ) ( ADVP ( RB probably ) ) ( VP ( VP ( VBD took ) ( NP ( NN money ) ) ( PP-DIR ( IN from ) ( NP ( NP ( NNP Ms. ) ( NNP Shere ) ( POS 's ) ) ( NN wallet ) ) ) ) ( CC and ) ( VP ( VBD discarded ) ( NP ( NP ( PDT all ) ( DT the ) ( NNS tips ) ) ( PP-LOC ( IN in ) ( NP ( DT the ) ( JJ five-by-eight-inch ) ( NN looseleaf ) ) ) ) ) ) ) ) ) )

Instead they figure the culprit probably took money from Ms. Shere 's wallet and discarded all the tips in the five-by-eight-inch looseleaf


( S ( NP-SBJ ( NP ( NNP Chez ) ( NNP Panisse ) ) ( SBAR ( SBAR ( WHNP-3 ( WP$ whose ) ( NN founder ) ) ( NP ( NNP Alice ) ( NNP Waters ) ) ( S ( VP ( VBZ is ) ( VP ( VBN considered ) ( S ( NP-PRD ( NP ( DT the ) ( NN inventor ) ) ( PP ( IN of ) ( NP ( NP ( DT the ) ( JJ cooking ) ( NN style ) ) ( VP ( VBN known ) ( PP-CLR ( IN as ) ( NP ( NNP California ) ( NN cuisine ) ) ) ) ) ) ) ) ) ) ) ) ( CC and ) ( SBAR ( WHNP-143 ( WP$ whose ) ( NNS patrons ) ) ( S ( VP ( VBP make ) ( NP ( NNS reservations ) ) ( PP-TMP ( NP ( DT a ) ( NN month ) ) ( IN in ) ( NP ( NN advance ) ) ) ) ) ) ) ) ( VP ( VBZ has ) ( RB n't ) ( ADVP ( RB exactly ) ) ( VP ( VBN subjected ) ( NP ( NNS diners ) ) ( PP-CLR ( TO to ) ( NP ( NN vanilla ) ( NN ice ) ( NN cream ) ) ) ( PP-PRP ( IN because ) ( IN of ) ( NP ( DT the ) ( NN theft ) ) ) ) ) )

Chez Panisse whose founder Alice Waters is considered the inventor of the cooking style known as California cuisine and whose patrons make reservations a month in advance has n't exactly subjected diners to vanilla ice cream because of the theft


( S ( PP ( IN For ) ( NP ( CD one ) ( NN thing ) ) ) ( NP-SBJ ( NNP Ms. ) ( NNP Shere ) ) ( VP ( MD can ) ( VP ( VB draw ) ( PP-CLR ( IN on ) ( NP ( NP ( PRP her ) ( NN cookbook ) ) ( VP ( VBN published ) ( PP ( IN by ) ( NP-LGS ( NNP Random ) ( NNP House ) ) ) ( ADVP-TMP ( NP ( CD four ) ( NNS years ) ) ( RB ago ) ) ) ( SBAR ( WHNP-144 ( WDT which ) ) ( S ( VP ( VBZ is ) ( VP ( VBG teeming ) ( PP-CLR ( IN with ) ( NP ( NP ( NNS recipes ) ) ( PP ( IN for ) ( NP ( NP ( JJ such ) ( NNS specialties ) ) ( PP ( IN as ) ( NP ( NP ( NN kiwi ) ( NN sherbet ) ) ( NP ( NP ( NN gooseberry ) ( NN fool ) ) ( NP ( NP ( DT a ) ( JJ creamy ) ( NN dish ) ) ( VP ( VBN made ) ( PP-CLR ( IN with ) ( NP ( JJ crushed ) ( JJ stewed ) ( NNS berries ) ) ) ) ) ) ( CC and ) ( NP ( NN hazelnut ) ( FW oeufs ) ( FW a ) ( FW la ) ( FW neige ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

For one thing Ms. Shere can draw on her cookbook published by Random House four years ago which is teeming with recipes for such specialties as kiwi sherbet gooseberry fool a creamy dish made with crushed stewed berries and hazelnut oeufs a la neige


( S ( PP ( IN For ) ( NP ( DT another ) ) ) ( NP-SBJ ( JJ sympathetic ) ( NNS fans ) ) ( VP ( VBP have ) ( VP ( VBN sent ) ( NP ( NNP Ms. ) ( NNP Shere ) ) ( NP ( NP ( NNS copies ) ) ( PP ( IN of ) ( NP ( PRP$ her ) ( NNS recipes ) ) ) ( VP ( VBN clipped ) ( PP ( IN from ) ( NP ( NNS magazines ) ) ) ( PP-TMP ( IN over ) ( NP ( DT the ) ( NNS years ) ) ) ) ) ) ) )

For another sympathetic fans have sent Ms. Shere copies of her recipes clipped from magazines over the years


( S ( ADVP ( RB Still ) ) ( NP-SBJ ( NP ( NP ( DT the ) ( NN restaurant ) ( POS 's ) ) ( JJ ever-changing ) ( NN menu ) ) ( PP ( IN of ) ( NP ( JJ five-course ) ( NNS dinners ) ) ) ) ( PRN ( S ( NP-SBJ-1 ( PRP it ) ) ( ADVP ( RB supposedly ) ) ( VP ( VBZ has ) ( RB n't ) ( VP ( VBN repeated ) ( NP ( DT a ) ( NN meal ) ) ( PP-TMP ( IN since ) ( S-NOM ( VP ( VBG opening ) ( PP-TMP ( IN in ) ( NP ( CD 1971 ) ) ) ) ) ) ) ) ) ) ( VP ( VBZ requires ) ( NP ( JJ constant ) ( NN improvisation ) ) ) )

Still the restaurant 's ever-changing menu of five-course dinners it supposedly has n't repeated a meal since opening in 1971 requires constant improvisation


( S ( CC And ) ( NP-SBJ ( DT that ) ) ( VP ( VBZ puts ) ( NP ( JJ added ) ( NN pressure ) ) ( PP-PUT ( IN on ) ( NP ( NNP Chez ) ( NNP Panisse ) ( NN dessert-menu ) ( NNS planners ) ) ) ) )

And that puts added pressure on Chez Panisse dessert-menu planners


( SINV ( S-3 ( NP-SBJ ( PRP We ) ) ( VP ( VBP make ) ( SBAR-NOM ( WHNP-1 ( WP what ) ) ( S ( NP-SBJ ( PRP we ) ) ( VP ( VBP know ) ( SBAR ( WHADVP-2 ( WRB how ) ) ( S ( VP ( TO to ) ( VP ( VB make ) ) ) ) ) ) ) ) ) ) ( VP ( VBZ says ) ) ( NP-SBJ ( NN business ) ( NN manager ) ( NNP Richard ) ( NNP Mazzera ) ) )

We make what we know how to make says business manager Richard Mazzera


( S ( S ( NP-SBJ ( NP ( JJ Many ) ) ( PP-LOC ( IN in ) ( NP ( NP ( DT the ) ( NNP Bay ) ( NNP Area ) ( POS 's ) ) ( NN pastry ) ( NN community ) ) ) ) ( VP ( VBP express ) ( NP ( NN disbelief ) ( SBAR ( IN that ) ( S ( NP-SBJ ( NNP Ms. ) ( NNP Shere ) ) ( VP ( VBD kept ) ( NP ( NP ( QP ( RB only ) ( CD one ) ) ( NN copy ) ) ( PP ( IN of ) ( NP ( JJ such ) ( JJ valuable ) ( NNS notes ) ) ) ) ) ) ) ) ) ) ( CC but ) ( S ( NP-SBJ ( PRP she ) ) ( VP ( VBZ has ) ( VP ( VBN received ) ( NP ( JJ moral ) ( NN support ) ) ( PP-DIR ( IN from ) ( NP ( NP ( NP ( NNP Baker ) ( POS 's ) ) ( NNP Dozen ) ) ( NP ( NP ( DT a ) ( NN group ) ) ( PP ( IN of ) ( NP ( NNP California ) ( NN pastry ) ( NNS chefs ) ) ) ( SBAR ( WHNP-145 ( WDT that ) ) ( S ( VP ( VBZ meets ) ( ADVP-MNR ( RB regularly ) ) ( S-PRP ( VP ( TO to ) ( VP ( VB discuss ) ( NP ( NP ( NNS issues ) ) ( PP ( VB like ) ( SBAR ( SBAR ( WHADVP-1 ( WRB how ) ) ( S ( VP ( TO to ) ( VP ( VB keep ) ( NP ( NNS meringues ) ) ( PP-CLR ( IN from ) ( VP ( VBG weeping ) ) ) ) ) ) ) ( CC and ) ( SBAR ( WHADVP-2 ( WRB how ) ) ( S ( NP-SBJ ( JJ bovine ) ( JJ eating ) ( NNS habits ) ) ( VP ( VBP affect ) ( NP ( NN butter ) ( NN texture ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

Many in the Bay Area 's pastry community express disbelief that Ms. Shere kept only one copy of such valuable notes but she has received moral support from Baker 's Dozen a group of California pastry chefs that meets regularly to discuss issues like how to keep meringues from weeping and how bovine eating habits affect butter texture


( S ( NP-SBJ ( NNP Ms. ) ( NNP Shere ) ) ( VP ( VP ( VBZ has ) ( VP ( VBN offered ) ( NP ( DT a ) ( ADJP ( CD 500 ) ) ( NN reward ) ) ( PP-CLR ( IN for ) ( NP ( NP ( DT the ) ( NN book ) ( POS 's ) ) ( NN return ) ) ) ) ) ( CC but ) ( VP ( VBZ figures ) ( SBAR ( S ( NP-SBJ-1 ( PRP she ) ) ( VP ( MD 'll ) ( VP ( VB have ) ( S ( VP ( TO to ) ( VP ( VB reinvent ) ( NP ( JJ many ) ( NNS recipes ) ) ( PP ( IN from ) ( NP ( NN scratch ) ) ) ) ) ) ) ) ) ) ) ) )

Ms. Shere has offered a 500 reward for the book 's return but figures she 'll have to reinvent many recipes from scratch


( S ( S-1 ( NP-SBJ ( PRP It ) ) ( VP ( VBZ 's ) ( NP-PRD ( DT an ) ( JJ overwhelming ) ( NN job ) ) ) ) ( NP-SBJ ( PRP she ) ) ( VP ( VBZ says ) ) )

It 's an overwhelming job she says


( S ( NP-SBJ ( EX There ) ) ( VP ( VBP are ) ( NP-PRD ( QP ( RB so ) ( JJ many ) ) ( JJ possible ) ( NNS proportions ) ) ( SBAR-TMP ( WHADVP-2 ( WRB when ) ) ( S ( NP-SBJ ( PRP you ) ) ( VP ( VBP consider ) ( SBAR ( WHNP-1 ( WHADJP ( WRB how ) ( JJ many ) ) ( NNS things ) ) ( S ( VP ( VBP are ) ( VP ( VBN made ) ( PP-CLR ( IN out ) ( PP ( IN of ) ( NP ( NNS eggs ) ( CC and ) ( NN butter ) ( CC and ) ( NN milk ) ) ) ) ) ) ) ) ) ) ) ) )

There are so many possible proportions when you consider how many things are made out of eggs and butter and milk


( S-HLN ( NP-TTL-SBJ ( JJ INTENSIVE ) ( NNS AUDITS ) ) ( VP ( VBP are ) ( VP ( VBG coming ) ( PP-CLR ( TO to ) ( NP ( CD 55,500 ) ( NNS taxpayers ) ) ) ( PP-CLR ( IN as ) ( NP ( NN research ) ( NN guinea ) ( NNS pigs ) ) ) ) ) )

INTENSIVE AUDITS are coming to 55,500 taxpayers as research guinea pigs


( S ( S ( NP-SBJ ( DT This ) ) ( VP ( VBZ is ) ( NP-PRD ( DT the ) ( NN year ) ) ) ) ( S ( NP-SBJ ( NP ( JJ Unsuspecting ) ( NNS filers ) ) ( PP ( IN of ) ( NP ( CD 1988 ) ( JJ personal ) ( NNS returns ) ) ) ) ( VP ( VBP are ) ( VP ( VBG being ) ( VP ( VBD picked ) ( ADVP-MNR ( RB randomly ) ) ( PP-CLR ( IN for ) ( NP ( JJ thorough ) ( NN audits ) ) ) ( S-PRP ( VP ( TO to ) ( VP ( VB help ) ( S ( NP-SBJ ( DT the ) ( NNP IRS ) ) ( VP ( VB update ) ( NP ( NP ( PRP$ its ) ( NNS criteria ) ) ( PP ( IN for ) ( NP ( NP ( NN enforcement ) ) ( NP ( NN audit ) ( NN selection ) ) ( CC and ) ( NP ( NP ( NN use ) ) ( PP ( IN of ) ( NP ( NNS resources ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

This is the year Unsuspecting filers of 1988 personal returns are being picked randomly for thorough audits to help the IRS update its criteria for enforcement audit selection and use of resources


( S ( NP-SBJ ( DT The ) ( JJ last ) ( NNP Taxpayer ) ( NNP Compliance ) ( NNP Measurement ) ( NNP Program ) ( NN survey ) ) ( VP ( VBD covered ) ( NP ( CD 1985 ) ( NNS returns ) ) ) )

The last Taxpayer Compliance Measurement Program survey covered 1985 returns


( S ( NP-SBJ-1 ( DT The ) ( JJ 1988-return ) ( NN project ) ) ( VP ( VP ( VBZ starts ) ( NP-TMP ( NNP Jan. ) ( CD 1 ) ) ) ( CC and ) ( VP ( VBZ is ) ( S ( VP ( TO to ) ( VP ( VB be ) ( VP ( VBN done ) ( PP-TMP ( IN by ) ( NP ( NNP May ) ( CD 31 ) ( CD 1991 ) ) ) ) ) ) ) ) ) )

The 1988-return project starts Jan. 1 and is to be done by May 31 1991


( S ( NP-SBJ ( ADJP ( RB Specially ) ( JJ trained ) ) ( NNP IRS ) ( NNS agents ) ) ( VP ( MD will ) ( VP ( VB look ) ( PP-CLR ( IN for ) ( NP ( NP ( JJ under-reported ) ( NN income ) ) ( CC and ) ( NP ( JJ unsupported ) ( NNS deductions ) ( CC and ) ( NNS credits ) ) ) ) ) ) )

Specially trained IRS agents will look for under-reported income and unsupported deductions and credits


( S ( S ( NP-SBJ ( DT The ) ( NNS agents ) ) ( VP ( MD will ) ( VP ( VB make ) ( NP ( NP ( ADJP ( ADVP ( JJR more ) ( IN than ) ) ( JJ routine ) ) ( NNS inquiries ) ) ( PP ( IN about ) ( NP ( NP ( JJ such ) ( NNS items ) ) ( PP ( IN as ) ( NP ( NP ( JJ marital ) ( NN status ) ) ( CC and ) ( NP ( NNS dependents ) ) ) ) ) ) ) ) ) ) ( S ( NP-SBJ-1 ( PRP they ) ) ( VP ( VBP want ) ( S ( VP ( TO to ) ( VP ( VB look ) ( PP-CLR ( IN at ) ( NP ( NP ( NN living ) ( NNS standards ) ) ( CC and ) ( NP ( NN business ) ( NNS assets ) ) ) ) ) ) ) ) ) )

The agents will make more than routine inquiries about such items as marital status and dependents they want to look at living standards and business assets


( S ( CC But ) ( NP-SBJ-1 ( PRP they ) ) ( ADVP ( RB also ) ) ( VP ( VBP are ) ( S ( VP ( VP ( TO to ) ( VP ( VB see ) ( SBAR ( IN that ) ( S ( NP-SBJ ( NNS taxpayers ) ) ( VP ( VBP get ) ( NP ( DT all ) ( JJ allowable ) ( NN tax ) ( NNS benefits ) ) ) ) ) ) ) ( CC and ) ( VP ( TO to ) ( VP ( VB ask ) ( SBAR ( IN if ) ( S ( NP-SBJ ( NP ( NNS filers ) ) ( SBAR ( WHNP-279 ( WP who ) ) ( S ( VP ( VBD sought ) ( NP ( NNP IRS ) ( NN aid ) ) ) ) ) ) ( VP ( VBD were ) ( ADJP-PRD ( JJ satisfied ) ( PP ( IN with ) ( NP ( PRP it ) ) ) ) ) ) ) ) ) ) ) ) )

But they also are to see that taxpayers get all allowable tax benefits and to ask if filers who sought IRS aid were satisfied with it


( S ( S ( NP-SBJ ( NNS Courts ) ) ( VP ( VBP have ) ( VP ( VBN ruled ) ( SBAR ( IN that ) ( S ( NP-SBJ ( NNS taxpayers ) ) ( VP ( MD must ) ( VP ( VB submit ) ( PP-CLR ( TO to ) ( NP ( NNP TCMP ) ( NN audits ) ) ) ) ) ) ) ) ) ) ( CC but ) ( S ( NP-SBJ ( DT the ) ( NNP IRS ) ) ( VP ( MD will ) ( VP ( VB excuse ) ( PP-CLR ( IN from ) ( NP ( DT the ) ( JJ fullscale ) ( NNS rigors ) ) ) ( NP ( NP ( NN anyone ) ) ( SBAR ( WHNP-1 ( WP who ) ) ( S ( VP ( VBD was ) ( VP ( VBN audited ) ( PP-MNR ( IN without ) ( NP ( NN change ) ) ) ( PP-CLR ( IN for ) ( NP ( DT either ) ( CD 1986 ) ( CC or ) ( CD 1987 ) ) ) ) ) ) ) ) ) ) ) )

Courts have ruled that taxpayers must submit to TCMP audits but the IRS will excuse from the fullscale rigors anyone who was audited without change for either 1986 or 1987


( S ( NP-SBJ-2 ( NNS Rewards ) ) ( VP ( VBP have ) ( VP ( VBN been ) ( VP ( VP ( VBN suggested ) ) ( PRN ( CC but ) ( VP ( ADVP-TMP ( RB never ) ) ( VBN adopted ) ) ) ( PP ( IN for ) ( NP ( NP ( NNS filers ) ) ( SBAR ( WHNP-280 ( WP who ) ) ( S ( VP ( VBP come ) ( PP-DIR ( IN through ) ( NP ( NNP TCMP ) ( NN audits ) ) ) ( PP-MNR ( IN without ) ( NP ( NN change ) ) ) ) ) ) ) ) ) ) ) )

Rewards have been suggested but never adopted for filers who come through TCMP audits without change


( S-HLN ( S-TPC-1 ( NP-SBJ ( NN PENALTY ) ( NN OVERHAUL ) ) ( VP ( VBZ is ) ( ADVP ( RB still ) ) ( ADJP-PRD ( JJ likely ) ) ) ) ( NP-SBJ ( JJ congressional ) ( NNS sources ) ) ( VP ( VBP say ) ) )

PENALTY OVERHAUL is still likely congressional sources say


( S ( NP-SBJ ( JJ Long-debated ) ( NNS proposals ) ( S ( VP ( TO to ) ( VP ( VP ( VB simplify ) ( NP ( DT the ) ( QP ( JJR more ) ( IN than ) ( CD 150 ) ) ( JJ civil ) ( NNS penalties ) ) ) ( CC and ) ( VP ( VB make ) ( S ( NP-SBJ ( PRP them ) ) ( ADJP-PRD ( JJR fairer ) ( CC and ) ( JJR easier ) ( SBAR ( S ( VP ( TO to ) ( VP ( VB administer ) ) ) ) ) ) ) ) ) ) ) ) ( VP ( VBP are ) ( PP-LOC-PRD ( IN in ) ( NP ( DT the ) ( NNP House ) ( NN tax ) ( NN bill ) ) ) ) )

Long-debated proposals to simplify the more than 150 civil penalties and make them fairer and easier to administer are in the House tax bill


( S ( CC But ) ( NP-SBJ-242 ( PRP they ) ) ( VP ( VBD were ) ( VP ( VBN stripped ) ( PP-CLR ( IN from ) ( NP ( DT the ) ( NNP Senate ) ( NN bill ) ) ) ( SBAR-TMP ( IN after ) ( S ( NP-SBJ ( NNS staffers ) ) ( VP ( VBD estimated ) ( SBAR ( S ( NP-SBJ ( NN penalty ) ( NN revenue ) ) ( VP ( MD would ) ( VP ( VB fall ) ( PP-EXT ( IN by ) ( NP ( QP ( CD 216 ) ( CD million ) ) ) ) ( PP-TMP ( IN over ) ( NP ( CD five ) ( NNS years ) ) ) ) ) ) ) ) ) ) ) ) )

But they were stripped from the Senate bill after staffers estimated penalty revenue would fall by 216 million over five years


( S ( ADVP ( RB Still ) ) ( NP-SBJ ( JJ congressional ) ( NNS aides ) ) ( VP ( VBP say ) ( SBAR ( S ( NP-SBJ ( NN penalty ) ( NN reform ) ) ( VP ( VBZ is ) ( NP-PRD ( NP ( DT a ) ( JJ strong ) ( NN candidate ) ) ( PP ( IN for ) ( NP ( NN enactment ) ) ) ) ( SBAR-ADV ( RB even ) ( IN if ) ( FRAG ( RB not ) ( NP-TMP ( DT this ) ( NN time ) ( RB around ) ) ) ) ( SBAR-ADV ( IN although ) ( S ( NP-SBJ-243 ( DT some ) ( NNS provisions ) ) ( VP ( MD may ) ( VP ( VB be ) ( VP ( VBN modified ) ) ) ) ) ) ) ) ) ) )

Still congressional aides say penalty reform is a strong candidate for enactment even if not this time around although some provisions may be modified


( S ( NP-SBJ ( NP ( NNP Sen. ) ( NNP Pryor ) ) ( PRN ( NP ( NNP D. ) ) ( NP-LOC ( NNP Ark. ) ) ) ( NP ( NP ( DT a ) ( NN leader ) ) ( PP ( IN on ) ( NP ( DT the ) ( NN issue ) ) ) ( SBAR ( WHNP-281 ( WP who ) ) ( S ( VP ( ADVP ( RB generally ) ) ( VBZ backs ) ( NP ( DT the ) ( NNP House ) ( NN plan ) ) ) ) ) ) ) ( VP ( VBZ wants ) ( NP ( NP ( DT some ) ( NNS changes ) ) ( PRN ( PP ( IN for ) ( NP ( CD one ) ) ) ( NP ( NP ( NP ( JJ separate ) ( NNS sanctions ) ) ( PP ( IN for ) ( NP ( NP ( NN negligence ) ) ( CC and ) ( NP ( NP ( JJ large ) ( NNS misstatements ) ) ( PP ( IN of ) ( NP ( NP ( NN tax ) ) ( VP ( VBN owed ) ) ) ) ) ) ) ) ( RB not ) ( NP ( DT a ) ( JJ single ) ( NN penalty ) ) ) ) ) ) )

Sen. Pryor D. Ark. a leader on the issue who generally backs the House plan wants some changes for one separate sanctions for negligence and large misstatements of tax owed not a single penalty


( S ( NP-SBJ ( PRP He ) ) ( VP ( MD would ) ( VP ( VB ease ) ( NP ( NP ( DT the ) ( VBN proposed ) ( NNS penalties ) ) ( PP ( PP ( IN for ) ( NP ( JJ delayed ) ( NN payroll-tax ) ( NNS deposits ) ) ) ( CC and ) ( PP ( IN for ) ( NP ( NP ( JJ faulty ) ( NN Form ) ( CD 1099 ) ) ( CC and ) ( NP ( NP ( JJ other ) ( NNS reports ) ) ( SBAR ( WHNP-282 ( IN that ) ) ( S ( NP-SBJ ( NNS taxpayers ) ) ( VP ( VBP correct ) ( ADVP-MNR ( RB voluntarily ) ) ) ) ) ) ) ) ) ) ) ) )

He would ease the proposed penalties for delayed payroll-tax deposits and for faulty Form 1099 and other reports that taxpayers correct voluntarily


( S ( NP-SBJ ( DT The ) ( NNP General ) ( NNP Accounting ) ( NNP Office ) ) ( VP ( VBZ urges ) ( NP-1 ( NNP Congress ) ) ( S ( VP ( TO to ) ( VP ( VB ensure ) ( SBAR ( IN that ) ( S ( NP-SBJ ( DT all ) ( NNS penalties ) ) ( VP ( VBP retain ) ( NP ( NP ( PRP$ their ) ( NN force ) ) ( PP ( IN as ) ( NP ( NNS deterrents ) ) ) ) ) ) ) ) ) ) ) )

The General Accounting Office urges Congress to ensure that all penalties retain their force as deterrents


( S-HLN ( NP-SBJ-244 ( NP ( NNS TAXPAYERS ) ( POS ' ) ) ( NNS RIGHTS ) ) ( VP ( VBP are ) ( VP ( VBN defined ) ( PP ( IN by ) ( NP-LGS ( NP ( DT a ) ( VBG growing ) ( NN number ) ) ( PP ( IN of ) ( NP ( NNS states ) ) ) ) ) ) ) )

TAXPAYERS ' RIGHTS are defined by a growing number of states


( S ( NP-SBJ ( DT The ) ( CD 1988 ) ( NN tax ) ( NN act ) ) ( VP ( VBD created ) ( NP ( NP ( DT a ) ( JJ federal ) ( NN bill ) ) ( PP ( IN of ) ( NP ( NNS rights ) ) ) ( VP ( VBG spelling ) ( PRT ( RP out ) ) ( NP ( NNP IRS ) ( NNS duties ) ( S ( VP ( TO to ) ( VP ( VB protect ) ( NP ( NP ( NNS taxpayers ) ( POS ' ) ) ( NNS rights ) ) ( PP-LOC ( IN in ) ( NP ( NP ( DT the ) ( NN assessment ) ( CC and ) ( NN collection ) ) ( PP ( IN of ) ( NP ( NNS taxes ) ) ) ) ) ) ) ) ) ) ) ) )

The 1988 tax act created a federal bill of rights spelling out IRS duties to protect taxpayers ' rights in the assessment and collection of taxes


( S ( NP-SBJ ( NNS States ) ) ( VP ( VBP are ) ( VP ( VBG following ) ( NP-CLR ( NN suit ) ) ) ) )

States are following suit


( S ( NP-SBJ ( NNP California ) ) ( VP ( VBD enacted ) ( NP ( DT a ) ( NNS rights ) ( NN law ) ) ( PP-TMP ( IN in ) ( NP ( CD 1988 ) ) ) ) )

California enacted a rights law in 1988


( S ( S ( S-TPC-1 ( PP-TMP ( IN In ) ( NP ( CD 1989 ) ) ) ( NP-SBJ ( NP ( NNP Illinois ) ) ( NP ( NNP Kansas ) ) ( NP ( NNP Ohio ) ) ( NP ( NNP Oregon ) ) ( CC and ) ( NP ( NNP South ) ( NNP Carolina ) ) ) ( VP ( VBP have ) ( VP ( VBN adopted ) ( NP ( NNS rights ) ( NNS laws ) ) ) ) ) ( NP-SBJ ( NP ( NP ( DT the ) ( NNP Federation ) ) ( PP ( IN of ) ( NP ( NNP Tax ) ( NNPS Administrators ) ) ) ) ( NP ( NP ( DT a ) ( NN state ) ( NNS officials ) ( POS ' ) ) ( NN group ) ) ) ( VP ( VBZ reports ) ) ) ( S ( NP-SBJ ( DT the ) ( NNS features ) ) ( VP ( VBP vary ) ) ) )

In 1989 Illinois Kansas Ohio Oregon and South Carolina have adopted rights laws the Federation of Tax Administrators a state officials ' group reports the features vary


( S ( CC And ) ( NP-SBJ ( NN taxpayer ) ( NNS groups ) ) ( VP ( VBP are ) ( VP ( VBG urging ) ( NP ( NN legislation ) ) ( PP-LOC ( IN in ) ( NP ( JJ many ) ( JJ other ) ( NNS states ) ) ) ) ) )

And taxpayer groups are urging legislation in many other states


( S ( NP-SBJ ( CD One ) ( NN group ) ) ( VP ( VBZ is ) ( NP-PRD ( NP ( DT the ) ( NN Committee ) ) ( PP ( IN on ) ( NP ( NNP State ) ( NNP Taxation ) ) ) ( SBAR ( WHNP-283 ( WDT which ) ) ( S ( VP ( VP ( VBZ comprises ) ( NP ( CD 330 ) ( NN multistate ) ( NNS corporations ) ) ) ( CC and ) ( VP ( VBZ advises ) ( NP ( NP ( DT the ) ( NNP Council ) ) ( PP ( IN of ) ( NP ( NP ( NNP State ) ( NNPS Chambers ) ) ( PP ( IN of ) ( NP ( NNP Commerce ) ) ) ) ) ) ) ) ) ) ) ) )

One group is the Committee on State Taxation which comprises 330 multistate corporations and advises the Council of State Chambers of Commerce


( S ( NP-SBJ ( NP ( DT The ) ( NN group ) ( POS 's ) ) ( NNP Mark ) ( NNP Cahoon ) ) ( VP ( VBZ says ) ( SBAR ( S ( NP-SBJ ( NP ( PRP$ its ) ( NNS efforts ) ) ( VP ( VBN begun ) ( PP-TMP ( IN in ) ( NP ( CD 1989 ) ) ) ) ) ( VP ( VBP have ) ( VP ( VBN led ) ( PP-CLR ( TO to ) ( NP ( NP ( DT the ) ( NN introduction ) ) ( PP ( IN of ) ( NP ( NP ( NNS bills ) ) ) ) ) ) ( PP-LOC-1 ( IN in ) ( NP ( NNP Massachusetts ) ( NNP Minnesota ) ( CC and ) ( NNP Colorado ) ) ) ( SBAR-3 ( S ( VP ( TO to ) ( VP ( VB establish ) ( NP ( NP ( JJ evenhanded ) ( NNS procedures ) ) ( VP ( VBG affecting ) ( NP ( NP ( DT all ) ( NNS kinds ) ) ( PP ( IN of ) ( NP ( NNS taxpayers ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

The group 's Mark Cahoon says its efforts begun in 1989 have led to the introduction of bills in Massachusetts Minnesota and Colorado to establish evenhanded procedures affecting all kinds of taxpayers


( S ( NP-SBJ ( DT The ) ( NN group ) ) ( ADVP ( RB also ) ) ( VP ( VBZ seeks ) ( NP ( NP ( NN uniformity ) ) ( PP-LOC ( IN among ) ( NP ( NNS states ) ) ) ( PP-LOC ( IN in ) ( NP ( NP ( NNS provisions ) ) ( PP ( IN for ) ( NP ( NP ( NNS taxpayers ) ( POS ' ) ) ( NNS rights ) ) ) ) ) ) ) )

The group also seeks uniformity among states in provisions for taxpayers ' rights


( S ( NP-TMP ( DT This ) ( NN week ) ) ( NP-SBJ ( NNP New ) ( NNP York ) ( NNP City ) ) ( VP ( VBD announced ) ( NP ( NP ( DT a ) ( JJ 10-point ) ( NN policy ) ) ( VP ( VBN patterned ) ( PP-CLR ( IN on ) ( NP ( NP ( DT the ) ( JJ federal ) ( NN bill ) ) ( PP ( IN of ) ( NP ( NNS rights ) ) ) ( PP ( IN for ) ( NP ( NNS taxpayers ) ) ) ) ) ) ) ) )

This week New York City announced a 10-point policy patterned on the federal bill of rights for taxpayers


( S-HLN ( S-TPC-1 ( S ( NP-SBJ ( NP ( DT THE ) ( NN MILEAGE ) ( NN RATE ) ) ( VP ( VBN allowed ) ( PP ( IN for ) ( NP ( NP ( NN business ) ( NN use ) ) ( PP ( IN of ) ( NP ( DT a ) ( NN car ) ) ) ) ) ( PP-TMP ( IN in ) ( NP ( CD 1989 ) ) ) ) ) ( VP ( VBZ has ) ( VP ( VBN risen ) ( PP-DIR ( TO to ) ( NP ( NP ( CD 25.5 ) ( NNS cents ) ) ( NP-ADV ( DT a ) ( NN mile ) ) ( PP ( IN for ) ( NP ( DT the ) ( JJ first ) ( CD 15,000 ) ) ) ) ) ( PP-DIR ( IN from ) ( NP ( CD 24 ) ( NNS cents ) ) ( PP-TMP ( IN in ) ( NP ( CD 1988 ) ) ) ) ) ) ) ( NP-SBJ ( DT the ) ( NNP IRS ) ) ( VP ( VBZ says ) ) ) ( S ( NP-SBJ ( DT the ) ( NN rate ) ) ( VP ( VBZ stays ) ( NP-PRD ( NP ( CD 11 ) ( NNS cents ) ) ( PP ( IN for ) ( NP ( DT each ) ( VBN added ) ( NN mile ) ) ) ) ) ) )

THE MILEAGE RATE allowed for business use of a car in 1989 has risen to 25.5 cents a mile for the first 15,000 from 24 cents in 1988 the IRS says the rate stays 11 cents for each added mile


( FRAG ( ADVP ( RB Also ) ) ( ADJP ( JJ unaltered ) ) ( NP ( NP ( NP ( CD 12 ) ( NNS cents ) ) ( PP ( IN for ) ( NP ( JJ charitable ) ( NNS activities ) ) ) ) ( CC and ) ( NP ( NP ( CD nine ) ( NNS cents ) ) ( PP ( IN for ) ( NP ( JJ medical ) ( CC and ) ( NN moving ) ( NNS costs ) ) ) ) ) )

Also unaltered 12 cents for charitable activities and nine cents for medical and moving costs


( S-HLN ( NP-TTL-SBJ-1 ( NNP IRA ) ( NNS BALANCES ) ) ( VP ( MD could ) ( VP ( VB be ) ( VP ( VBN used ) ( S-CLR ( VP ( TO to ) ( VP ( VB qualify ) ( PP-CLR ( IN for ) ( NP ( NN bank ) ( NNS services ) ) ) ) ) ) ( PP-LOC ( IN under ) ( NP ( NP ( DT a ) ( NN bill ) ) ( VP ( VBN entered ) ( PP ( IN by ) ( NP-LGS ( NNPS Reps. ) ( NX ( NX ( NX ( NNP Chandler ) ) ( PRN ( NP ( NNP R. ) ) ( NP-LOC ( NNP Wash ) ) ) ) ( CC and ) ( NX ( NX ( NNP Andrews ) ) ( PRN ( NP ( NNP D. ) ) ( NP-LOC ( NNP Texas ) ) ) ) ) ) ) ) ) ) ) ) ) )

IRA BALANCES could be used to qualify for bank services under a bill entered by Reps. Chandler R. Wash and Andrews D. Texas


( S ( NP-SBJ ( DT The ) ( NN bill ) ) ( VP ( MD would ) ( VP ( VB thwart ) ( NP ( DT a ) ( JJ recent ) ( NNP Labor ) ( NNP Department ) ( NN opinion ) ( SBAR ( IN that ) ( S ( S-NOM-SBJ ( VP ( VBG investing ) ( NP ( NN individual-retirement-account ) ( NNS funds ) ) ( S-PRP ( VP ( TO to ) ( VP ( VB earn ) ( NP ( JJ free ) ( NN checking ) ) ) ) ) ) ) ( VP ( VBZ violates ) ( NP ( DT the ) ( NN law ) ) ) ) ) ) ) ) )

The bill would thwart a recent Labor Department opinion that investing individual-retirement-account funds to earn free checking violates the law


( S-HLN ( NP-SBJ ( NNP HUGO ) ) ( VP ( VBD FELLED ) ( NP ( JJ vast ) ( NNS timberlands ) ) ) )

HUGO FELLED vast timberlands


( S ( NP-SBJ ( NP ( NNP South ) ( NNP Carolina ) ( POS 's ) ) ( JJ congressional ) ( NN delegation ) ) ( VP ( VBZ has ) ( VP ( VBN entered ) ( NP ( NP ( NNP Senate ) ( CC and ) ( NNP House ) ( NNS bills ) ) ( SBAR-PRP ( S ( VP ( TO to ) ( VP ( VB provide ) ( NP ( NP ( JJ special ) ( JJ casualty-loss ) ( NN treatment ) ) ( CC and ) ( NP ( JJ other ) ( NN tax ) ( NN relief ) ) ) ( PP ( IN for ) ( NP ( NP ( NN timber ) ( NNS growers ) ) ( PP-LOC ( IN in ) ( NP ( DT the ) ( NN hurricane ) ( NN disaster ) ( NNS areas ) ) ) ) ) ) ) ) ) ) ) ) )

South Carolina 's congressional delegation has entered Senate and House bills to provide special casualty-loss treatment and other tax relief for timber growers in the hurricane disaster areas


( S-HLN ( S-TPC-1 ( S ( NP-SBJ ( PRP HE ) ) ( VP ( VBD RODE ) ( NP ( PRP$ HIS ) ( NN HOBBY ) ) ) ) ( CC but ) ( S ( NP-SBJ ( PRP he ) ) ( VP ( MD could ) ( RB n't ) ( VP ( VB milk ) ( NP ( PRP it ) ) ) ) ) ) ( NP-SBJ ( DT the ) ( NNP Tax ) ( NNP Court ) ) ( VP ( VBZ says ) ) )

HE RODE HIS HOBBY but he could n't milk it the Tax Court says


( S ( S ( NP-SBJ ( DT The ) ( NN court ) ) ( ADVP-TMP ( RB often ) ) ( VP ( VBZ weighs ) ( NP ( NP ( NNS deductions ) ) ( PP ( IN of ) ( NP ( JJ sideline-business ) ( NNS costs ) ) ) ) ) ) ( SQ ( VBP Do ) ( NP-SBJ ( PRP they ) ) ( VP ( VB stem ) ( PP-CLR ( IN from ) ( NP ( NP ( DT a ) ( JJ profit-seeking ) ( NN activity ) ) ( CC or ) ( NP ( DT a ) ( JJ nondeductible ) ( NN hobby ) ) ) ) ) ) )

The court often weighs deductions of sideline-business costs Do they stem from a profit-seeking activity or a nondeductible hobby


( S ( CC But ) ( NP-SBJ ( NP ( PRP it ) ) ) ( VP ( VBZ 's ) ( ADJP-PRD ( JJ rare ) ) ( S-4 ( VP ( TO to ) ( VP ( VB see ) ( NP ( DT both ) ( NNS functions ) ) ( PP-LOC ( IN in ) ( NP ( CD one ) ( NN case ) ) ) ) ) ) ) )

But it 's rare to see both functions in one case


( S ( NP-SBJ ( NP ( NP ( NNP Charles ) ( NNP O. ) ( NNP Givens ) ) ( PP ( IN of ) ( NP ( NP ( NNP Mount ) ( NNP Vernon ) ) ( NNP Ind. ) ) ) ) ( PRN ( NP ( NP ( NN investment ) ( NN broker ) ) ( NP ( NN ex-accountant ) ) ( CC and ) ( NP ( NP ( NN son ) ) ( PP ( IN of ) ( NP ( DT a ) ( JJ former ) ( NN stable ) ( NN owner ) ) ) ) ) ) ) ( VP ( VP ( VBD bred ) ( NP ( NNP Tennessee ) ( VBG Walking ) ( NNS Horses ) ) ( PP-TMP ( IN for ) ( NP ( CD six ) ( NNS years ) ) ) ) ( VP ( VBD raised ) ( NP ( NNS cattle ) ) ( PP-TMP ( IN for ) ( NP ( CD four ) ) ) ) ( CC and ) ( VP ( ADVP-TMP ( RB never ) ) ( VBD made ) ( NP ( DT a ) ( NN profit ) ) ( PP-CLR ( IN on ) ( NP ( DT either ) ) ) ) ) )

Charles O. Givens of Mount Vernon Ind. investment broker ex-accountant and son of a former stable owner bred Tennessee Walking Horses for six years raised cattle for four and never made a profit on either


( S ( S ( NP-SBJ ( PRP He ) ) ( VP ( VBD claimed ) ( NP ( NP ( NNS losses ) ) ( VP ( VBG totaling ) ( NP ( CD 42,455 ) ) ) ) ) ) ( CC and ) ( S ( NP-SBJ ( DT the ) ( NNP IRS ) ) ( VP ( VBD denied ) ( NP ( NP ( PRP them ) ) ( NP ( DT all ) ) ) ) ) )

He claimed losses totaling 42,455 and the IRS denied them all


( S ( NP-SBJ ( JJ Special ) ( NNP Judge ) ( NNP Galloway ) ) ( VP ( VBD noted ) ( SBAR ( IN that ) ( S ( S ( NP-SBJ ( NNP Givens ) ) ( VP ( VBD managed ) ( NP ( NN horse-breeding ) ) ( PP-MNR ( IN in ) ( NP ( DT a ) ( JJ businesslike ) ( NN way ) ) ) ) ) ( S ( NP-SBJ-1 ( PRP He ) ) ( VP ( VP ( VBD kept ) ( NP ( JJ detailed ) ( NNS accounts ) ) ) ( VP ( VBD practiced ) ( NP ( NN soil ) ( NN conservation ) ) ) ( VP ( VBD enhanced ) ( NP ( PRP$ his ) ( NN experience ) ) ( PP-MNR ( IN by ) ( S-NOM ( VP ( VBG consulting ) ( NP ( NNS experts ) ) ) ) ) ) ( VP ( VBD spent ) ( NP ( NP ( JJ several ) ( NNS hours ) ) ( NP-ADV ( DT a ) ( NN day ) ) ) ( S ( VP ( VBG doing ) ( NP ( NNS chores ) ) ) ) ) ( CC and ) ( VP ( VBD dropped ) ( NP ( DT the ) ( NN sideline ) ) ( SBAR-TMP ( WHADVP-2 ( WRB when ) ) ( S ( NP-SBJ ( PRP$ his ) ( JJS best ) ( NN brood ) ( NN mare ) ) ( VP ( VBD died ) ) ) ) ) ) ) ) ) ) )

Special Judge Galloway noted that Givens managed horse-breeding in a businesslike way He kept detailed accounts practiced soil conservation enhanced his experience by consulting experts spent several hours a day doing chores and dropped the sideline when his best brood mare died


( S ( S ( CC Yet ) ( NP-SBJ ( PRP he ) ) ( VP ( VBD took ) ( NP ( RB little ) ( JJ businesslike ) ( NN care ) ) ( PP-CLR ( IN with ) ( NP ( PRP$ his ) ( NNS cattle ) ) ) ) ) ( S ( NP-SBJ ( PRP He ) ) ( VP ( VP ( VBD had ) ( NP ( DT no ) ( JJ prior ) ( NN experience ) ) ) ( CC and ) ( VP ( VBD did ) ( RB n't ) ( VP ( VB seek ) ( NP ( NP ( NN business ) ( NN counsel ) ) ( PP ( IN about ) ( NP ( PRP them ) ) ) ) ) ) ) ) )

Yet he took little businesslike care with his cattle He had no prior experience and did n't seek business counsel about them


( S ( NP-SBJ ( DT The ) ( NN judge ) ) ( VP ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( NNP Givens ) ) ( VP ( MD may ) ( VP ( VB deduct ) ( NP ( NP ( PRP$ his ) ( CD 30,180 ) ) ( PP ( IN of ) ( NP ( NP ( NNS losses ) ) ( PP ( IN from ) ( NP ( NN horse ) ( NN breeding ) ) ) ) ) ) ) ) ) ) ) ( CC but ) ( VP ( VBD rejected ) ( NP ( NP ( DT the ) ( CD 12,275 ) ) ( PP ( IN in ) ( NP ( NP ( NNS deductions ) ) ( PP ( IN from ) ( NP ( DT the ) ( NNS cattle ) ( NN operation ) ) ) ) ) ) ) ) )

The judge said Givens may deduct his 30,180 of losses from horse breeding but rejected the 12,275 in deductions from the cattle operation


BRIEFS


( S ( NP-SBJ ( DT The ) ( NNP IRS ) ) ( ADVP-TMP ( RB already ) ) ( VP ( VBZ is ) ( VP ( VBG doing ) ( NP ( NP ( JJ intensive ) ( NNP TCMP ) ( NN audits ) ) ( PP ( IN of ) ( NP ( NP ( CD 19,000 ) ( NNS returns ) ) ( PP ( IN for ) ( NP ( NP ( CD 1987 ) ) ( CC and ) ( NP ( JJ fiscal ) ( CD 1988 ) ) ) ) ( VP ( VBN filed ) ( PP ( IN by ) ( NP-LGS ( NP ( NNS corporations ) ) ( PP ( IN with ) ( NP ( NP ( QP ( IN under ) ( CD 10 ) ( CD million ) ) ) ( PP ( IN in ) ( NP ( NNS assets ) ) ) ) ) ) ) ) ) ) ) ) ) )

The IRS already is doing intensive TCMP audits of 19,000 returns for 1987 and fiscal 1988 filed by corporations with under 10 million in assets


( S ( NP-SBJ ( NNP President ) ( NNP Bush ) ) ( VP ( VBZ says ) ( SBAR ( S ( NP-SBJ ( PRP he ) ) ( VP ( MD will ) ( VP ( VB name ) ( NP ( NNP Donald ) ( NNP E. ) ( NNP Kirkendall ) ) ( PP-CLR ( TO to ) ( NP ( NP ( DT the ) ( JJ new ) ( NNP Treasury ) ( NN post ) ) ( PP ( IN of ) ( NP ( NN inspector ) ( NN general ) ) ) ( SBAR ( WHNP-284 ( WDT which ) ) ( S ( VP ( VBZ has ) ( NP ( NP ( NNS responsibilities ) ) ( PP ( IN for ) ( NP ( DT the ) ( NNP IRS ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

President Bush says he will name Donald E. Kirkendall to the new Treasury post of inspector general which has responsibilities for the IRS


( S ( NP-SBJ ( NP ( DT The ) ( NNP U.S. ) ) ( CC and ) ( NP ( NNP Finland ) ) ) ( VP ( VBD signed ) ( NP ( NP ( DT an ) ( NN income-tax ) ( NN treaty ) ) ( ADJP ( JJ subject ) ( PP ( TO to ) ( NP ( NN ratification ) ) ) ) ) ) )

The U.S. and Finland signed an income-tax treaty subject to ratification


( S ( NP-SBJ-2 ( NP ( NNP Michael ) ( NNP Blair ) ) ( NP ( NP ( JJ former ) ( NX ( NX ( NN president ) ) ( CC and ) ( NX ( JJ chief ) ( NN executive ) ( NN officer ) ) ) ) ( PP ( IN of ) ( NP ( NNP Enfield ) ( NNP Corp. ) ) ) ) ) ( VP ( VBD failed ) ( S ( VP ( TO to ) ( VP ( VB win ) ( NP ( NP ( NN election ) ) ( PP ( TO to ) ( NP ( NP ( DT the ) ( NN company ) ( POS 's ) ) ( NN board ) ) ) ) ( PP-LOC ( IN at ) ( NP ( DT a ) ( JJ special ) ( NN shareholder ) ( NN meeting ) ) ) ) ) ) ) )

Michael Blair former president and chief executive officer of Enfield Corp. failed to win election to the company 's board at a special shareholder meeting


( S ( NP-SBJ ( NNP Mr. ) ( NNP Blair ) ) ( VP ( VBD said ) ( PP-TMP ( IN after ) ( NP ( DT the ) ( NN meeting ) ) ) ( SBAR ( IN that ) ( S ( NP-SBJ ( PRP he ) ) ( VP ( VBD had ) ( VP ( VP ( VBN filed ) ( NP ( NP ( JJ separate ) ( NNS lawsuits ) ) ) ( PP-LOC ( IN in ) ( NP ( DT the ) ( NNP Ontario ) ( NNP Supreme ) ( NNP Court ) ) ) ( PP-1 ( IN for ) ( NP ( JJ unjust ) ( NN dismissal ) ) ) ( PP-2 ( IN against ) ( NP ( NNP Enfield ) ) ) ) ( CC and ) ( VP ( PP=1 ( IN for ) ( NP ( NN libel ) ) ) ( PP=2 ( IN against ) ( NP ( NP ( NP ( PRP$ its ) ( JJS largest ) ( NN shareholder ) ) ( NP ( NNP Canadian ) ( NNP Express ) ( NNP Ltd. ) ) ) ( CC and ) ( NP ( NP ( CD two ) ( NNS executives ) ) ( PP ( IN of ) ( NP ( NP ( NNP Hees ) ( NNP International ) ( NNP Bancorp ) ( NNP Inc. ) ) ( SBAR ( WHNP-191 ( WDT which ) ) ( S ( VP ( VBZ controls ) ( NP ( NNP Canadian ) ( NNP Express ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

Mr. Blair said after the meeting that he had filed separate lawsuits in the Ontario Supreme Court for unjust dismissal against Enfield and for libel against its largest shareholder Canadian Express Ltd. and two executives of Hees International Bancorp Inc. which controls Canadian Express


( S ( NP-SBJ ( NP ( NNS Holders ) ) ( PP-LOC ( IN at ) ( NP ( DT the ) ( NN meeting ) ) ) ) ( VP ( VBD elected ) ( NP ( NP ( DT a ) ( JJ full ) ( NN slate ) ) ( PP ( IN of ) ( NP ( NNP Canadian ) ( NNP Express ) ( NNS nominees ) ) ) ) ( PP-CLR ( TO to ) ( NP ( NP ( NNP Enfield ) ( POS 's ) ) ( JJ 11-member ) ( NN board ) ) ) ) )

Holders at the meeting elected a full slate of Canadian Express nominees to Enfield 's 11-member board


( S ( NP-SBJ ( NP ( NNP Mr. ) ( NNP Blair ) ) ( CC and ) ( NP ( NNP Hees ) ) ) ( VP ( VBP have ) ( VP ( VBN been ) ( VP ( VBG feuding ) ( PP-TMP ( IN for ) ( NP ( NNS months ) ) ) ) ) ) )

Mr. Blair and Hees have been feuding for months


( S ( NP-SBJ ( NP ( NN Yesterday ) ( POS 's ) ) ( NN election ) ) ( VP ( VBD was ) ( NP-PRD ( NP ( DT a ) ( NN sequel ) ) ( PP ( TO to ) ( NP ( NP ( NP ( NNP Enfield ) ( POS 's ) ) ( JJ annual ) ( NN meeting ) ) ( PP-TMP ( IN in ) ( NP ( NNP June ) ) ) ( SBAR-TMP ( WHADVP-1 ( WRB when ) ) ( S ( NP-SBJ ( NNP Mr. ) ( NNP Blair ) ) ( VP ( VBD disallowed ) ( NP ( NNS proxies ) ) ( PP-CLR ( IN in ) ( NP ( NP ( NN favor ) ) ( PP ( IN of ) ( NP ( CD two ) ( NNP Hees ) ( NNS nominees ) ) ) ) ) ) ) ) ) ) ) ) )

Yesterday 's election was a sequel to Enfield 's annual meeting in June when Mr. Blair disallowed proxies in favor of two Hees nominees


( S ( NP-SBJ ( DT The ) ( NNP Ontario ) ( NNP Supreme ) ( NNP Court ) ) ( VP ( VBD overturned ) ( NP ( NP ( NNP Mr. ) ( NNP Blair ) ( POS 's ) ) ( NN decision ) ) ) )

The Ontario Supreme Court overturned Mr. Blair 's decision


( S ( NP-SBJ-1 ( PRP He ) ) ( ADVP-TMP ( RB later ) ) ( VP ( VBD resigned ) ( PP-CLR ( IN from ) ( NP ( NP ( PRP$ his ) ( NN executive ) ( NNS positions ) ) ( PP ( IN with ) ( NP ( NNP Enfield ) ) ) ) ) ( S-ADV ( VP ( VBG saying ) ( SBAR ( IN that ) ( S ( NP-SBJ ( NP ( NNS actions ) ) ( PP ( IN by ) ( NP ( PRP$ its ) ( NN board ) ) ) ) ( VP ( VBD amounted ) ( PP-CLR ( TO to ) ( NP ( PRP$ my ) ( NN dismissal ) ) ) ) ) ) ) ) ) )

He later resigned from his executive positions with Enfield saying that actions by its board amounted to my dismissal


( S ( NP-SBJ ( NNP Mr. ) ( NNP Blair ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( PRP$ his ) ( NN libel ) ( NN suit ) ) ( VP ( VBZ seeks ) ( NP ( NP ( QP ( CD 10 ) ( CD million ) ) ( JJ Canadian ) ( NNS dollars ) ) ( PRN ( NP ( QP ( CD 8.5 ) ( CD million ) ) ) ) ) ( PP-CLR ( IN from ) ( NP ( NP ( NNP Canadian ) ( NNP Express ) ) ( CC and ) ( NP ( NNP Hees ) ( NNS executives ) ( NNP Manfred ) ( NNP Walt ) ( CC and ) ( NNP Willard ) ( NNP L'Heureux ) ) ) ) ) ) ) ) )

Mr. Blair said his libel suit seeks 10 million Canadian dollars 8.5 million from Canadian Express and Hees executives Manfred Walt and Willard L'Heureux


( S ( NP-SBJ ( PRP He ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( NP ( PRP$ his ) ( NN suit ) ) ( PP ( IN against ) ( NP ( NNP Enfield ) ) ) ) ( VP ( VBZ seeks ) ( NP ( NP ( CD two ) ( NNS years ) ( NN severance ) ( NN pay ) ) ( ADJP ( JJ equivalent ) ( PP ( TO to ) ( NP ( CD 720,000 ) ) ) ) ) ) ) ) ) )

He said his suit against Enfield seeks two years severance pay equivalent to 720,000


( S ( NP-SBJ-176 ( NNP Hees ) ( CC and ) ( NNP Canadian ) ( NNP Express ) ( NNS executives ) ) ( VP ( MD could ) ( RB n't ) ( VP ( VB be ) ( VP ( VBN reached ) ( PP-CLR ( IN for ) ( NP ( NN comment ) ) ) ) ) ) )

Hees and Canadian Express executives could n't be reached for comment


( S ( NP-SBJ ( NNP Enfield ) ) ( VP ( VBZ is ) ( NP-PRD ( NP ( DT a ) ( VBG holding ) ( NN company ) ) ( PP ( IN with ) ( NP ( NP ( NNS interests ) ) ( PP ( IN in ) ( NP ( VBG manufacturing ) ( NNS concerns ) ) ) ) ) ) ) )

Enfield is a holding company with interests in manufacturing concerns


( S ( NP-SBJ-1 ( PRP It ) ) ( VP ( VBZ is ) ( VP ( NP-ADV ( CD 38.5 ) ( NN % ) ) ( VBN owned ) ( PP ( IN by ) ( NP-LGS ( NP ( NNP Canadian ) ( NNP Express ) ) ( NP ( DT another ) ( VBG holding ) ( NN company ) ) ) ) ) ) )

It is 38.5 % owned by Canadian Express another holding company


( S ( NP-SBJ ( NNP Hees ) ) ( VP ( VBZ is ) ( NP-PRD ( NP ( DT a ) ( NN merchant ) ( NN bank ) ) ( VP ( VBN controlled ) ( PP ( IN by ) ( NP-LGS ( NNP Toronto ) ( NNS financiers ) ( NNP Peter ) ( CC and ) ( NNP Edward ) ( NNP Bronfman ) ) ) ) ) ) )

Hees is a merchant bank controlled by Toronto financiers Peter and Edward Bronfman


( S ( NP-SBJ-1 ( PDT All ) ( DT the ) ( NNS concerns ) ) ( VP ( VBP are ) ( VP ( VBN based ) ( PP-LOC-CLR ( IN in ) ( NP ( NNP Toronto ) ) ) ) ) )

All the concerns are based in Toronto


( S ( NP-SBJ ( NNP Stewart ) ( SYM & ) ( NNP Stevenson ) ( NNPS Services ) ( NNP Inc. ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( PRP it ) ) ( VP ( VBD received ) ( NP ( NP ( CD two ) ( NNS contracts ) ) ( VP ( VBG totaling ) ( NP ( QP ( CD 19 ) ( CD million ) ) ) ) ( SBAR ( S ( VP ( TO to ) ( VP ( VB build ) ( NP ( JJ gas-turbine ) ( NNS generators ) ) ) ) ) ) ) ) ) ) ) )

Stewart & Stevenson Services Inc. said it received two contracts totaling 19 million to build gas-turbine generators


( S ( NP-SBJ ( DT The ) ( JJ separate ) ( NNS contracts ) ) ( VP ( VBD were ) ( PP-PRD ( IN from ) ( NP ( NP ( NP ( NNP Paragould ) ( NNP Light ) ( CC & ) ( NNP Water ) ( NNP Commission ) ) ( NP ( NP ( DT a ) ( NN utility ) ) ( PP-LOC ( IN in ) ( NP ( NP ( NNP Paragould ) ) ( NP ( NNP Ark. ) ) ) ) ) ) ( CC and ) ( NP ( NP ( NNP PSE ) ( NNP Inc. ) ) ( NP ( NP ( DT a ) ( NN cogeneration-plant ) ( NN operator ) ) ( PP-LOC ( IN in ) ( NP ( NNP Houston ) ) ) ) ) ) ) ) )

The separate contracts were from Paragould Light & Water Commission a utility in Paragould Ark. and PSE Inc. a cogeneration-plant operator in Houston


( S ( NP-SBJ ( NNP Stewart ) ( CC & ) ( NNP Stevenson ) ) ( VP ( VBZ makes ) ( NP ( NP ( NN equipment ) ) ( VP ( VBN powered ) ( PP-CLR ( IN with ) ( NP ( NN diesel ) ( CC and ) ( NN gas ) ( NNS turbines ) ) ) ) ) ) )

Stewart & Stevenson makes equipment powered with diesel and gas turbines


( S ( NP-SBJ ( NP ( NNP AMERICAN ) ( NNPS BRANDS ) ( NNP Inc. ) ) ( NP-LOC ( NP ( NNP Old ) ( NNP Greenwich ) ) ( NP ( NNP Conn. ) ) ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( PRP it ) ) ( VP ( VBD increased ) ( NP ( NP ( PRP$ its ) ( JJ quarterly ) ( CD 11 ) ( NN % ) ) ) ( PP-DIR ( TO to ) ( NP ( NP ( CD 68 ) ( NNS cents ) ) ( NP-ADV ( DT a ) ( NN share ) ) ) ) ( PP-DIR ( IN from ) ( NP ( CD 61 ) ( NNS cents ) ) ) ( ADJP-1 ( JJ payable ) ( NP-TMP ( NNP Dec. ) ( CD 1 ) ) ( PP ( TO to ) ( NP ( NP ( NN stock ) ) ( PP ( IN of ) ( NP ( NN record ) ) ) ( NP-TMP ( NNP Nov. ) ( CD 10 ) ) ) ) ) ) ) ) ) )

AMERICAN BRANDS Inc. Old Greenwich Conn. said it increased its quarterly 11 % to 68 cents a share from 61 cents payable Dec. 1 to stock of record Nov. 10


( S ( NP-SBJ ( DT The ) ( NN increase ) ) ( VP ( VP ( VBZ follows ) ( NP ( NP ( NP ( DT the ) ( NN company ) ( POS 's ) ) ( NN report ) ) ( PP ( IN of ) ( NP ( NP ( JJ strong ) ( NNS earnings ) ) ( PP-TMP ( IN for ) ( NP ( DT the ) ( JJ third ) ( NN quarter ) ) ) ) ) ) ) ( CC and ) ( VP ( VBZ reflects ) ( SBAR-NOM ( WHNP-113 ( WP what ) ) ( S ( NP-SBJ ( NNP American ) ( NNPS Brands ) ) ( VP ( VBD called ) ( S ( NP-PRD ( NP ( PRP$ its ) ( NN tradition ) ) ( PP ( IN of ) ( S-NOM ( VP ( VBG sharing ) ( NP ( NNS earnings ) ( NN growth ) ) ( PP-CLR ( IN with ) ( NP ( NNS shareholders ) ) ) ) ) ) ) ) ) ) ) ) ) )

The increase follows the company 's report of strong earnings for the third quarter and reflects what American Brands called its tradition of sharing earnings growth with shareholders


( S ( NP-SBJ ( NNP American ) ( NNPS Brands ) ) ( VP ( VBZ is ) ( NP-PRD ( NP ( DT a ) ( NN consumer ) ( NNS products ) ( NN company ) ) ( PP ( IN with ) ( NP ( NP ( NN core ) ( NNS businesses ) ) ( PP-LOC ( IN in ) ( NP ( NP ( NN tobacco ) ) ( NP ( JJ distilled ) ( NNS spirits ) ) ( CC and ) ( NP ( NN life ) ( NN insurance ) ) ) ) ) ) ) ) )

American Brands is a consumer products company with core businesses in tobacco distilled spirits and life insurance


( S ( PP-TMP ( IN As ) ( PP ( IN of ) ( NP ( NNP Sept. ) ( CD 30 ) ) ) ) ( NP-SBJ ( NNP American ) ( NNPS Brands ) ) ( VP ( VBD had ) ( NP ( NP ( QP ( CD 95.2 ) ( CD million ) ) ( NNS shares ) ) ( ADJP ( JJ outstanding ) ) ) ) )

As of Sept. 30 American Brands had 95.2 million shares outstanding


( S ( NP-SBJ-1 ( NP ( JJ Congressional ) ( NNPS Democrats ) ) ( CC and ) ( NP ( DT the ) ( NNP Bush ) ( NN administration ) ) ) ( VP ( VBD agreed ) ( PP-CLR ( IN on ) ( NP ( DT a ) ( NN compromise ) ( NN minimum-wage ) ( NN bill ) ) ) ( S-ADV ( VP ( VBG opening ) ( NP ( NP ( DT the ) ( NN way ) ) ( PP ( IN for ) ( NP ( NP ( DT the ) ( JJ first ) ( JJ wage-floor ) ( NN boost ) ) ( PP-TMP ( IN in ) ( NP ( QP ( JJR more ) ( IN than ) ( CD nine ) ) ( NNS years ) ) ) ) ) ) ) ) ) )

Congressional Democrats and the Bush administration agreed on a compromise minimum-wage bill opening the way for the first wage-floor boost in more than nine years


( S ( NP-SBJ ( DT The ) ( NN agreement ) ) ( VP ( VBD ended ) ( NP ( NP ( DT a ) ( JJ long ) ( NN impasse ) ) ( PP ( IN between ) ( NP ( NP ( DT the ) ( JJ congressional ) ( NNS leaders ) ) ( CC and ) ( NP ( DT the ) ( NNP White ) ( NNP House ) ) ) ) ( PP ( IN over ) ( NP ( DT the ) ( NN wage ) ( NN issue ) ) ) ) ) )

The agreement ended a long impasse between the congressional leaders and the White House over the wage issue


( S ( NP-SBJ ( NNP President ) ( NNP Bush ) ) ( PP-TMP ( IN in ) ( NP ( NNP June ) ) ) ( VP ( VP ( VBD vetoed ) ( NP ( NP ( DT a ) ( NN measure ) ) ( VP ( VBN passed ) ( PP ( IN by ) ( NP-LGS ( NNP Congress ) ) ) ) ) ) ( CC and ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( PRP he ) ) ( VP ( MD would ) ( RB n't ) ( VP ( VB accept ) ( NP ( NP ( DT any ) ( NN minimum-wage ) ( NN rise ) ) ( SBAR ( WHNP-121 ( WDT that ) ) ( S ( VP ( VBD went ) ( PP-DIR ( IN beyond ) ( NP ( NP ( NNS limits ) ) ( SBAR ( S ( NP-SBJ ( PRP he ) ) ( VP ( VBD set ) ( PP-TMP ( ADVP ( RB early ) ) ( IN in ) ( NP ( NP ( NP ( DT this ) ( NN year ) ( POS 's ) ) ( NN debate ) ) ( PP ( IN on ) ( NP ( DT the ) ( NN issue ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

President Bush in June vetoed a measure passed by Congress and said he would n't accept any minimum-wage rise that went beyond limits he set early in this year 's debate on the issue


( S ( NP-SBJ ( DT The ) ( NN compromise ) ) ( VP ( VBD was ) ( NP-PRD ( NP ( DT a ) ( ADJP ( RB somewhat ) ( JJ softened ) ) ( NN version ) ) ( PP ( IN of ) ( SBAR-NOM ( WHNP-1 ( WP what ) ) ( S ( NP-SBJ ( DT the ) ( NNP White ) ( NNP House ) ) ( VP ( VBD had ) ( VP ( VBN said ) ( SBAR ( S ( NP-SBJ ( PRP it ) ) ( VP ( MD would ) ( VP ( VB accept ) ) ) ) ) ) ) ) ) ) ) ) )

The compromise was a somewhat softened version of what the White House had said it would accept


( S ( PP-LOC ( IN Under ) ( NP ( NP ( DT the ) ( NN agreement ) ) ( PP ( IN with ) ( NP ( DT the ) ( NNP House ) ( CC and ) ( NNP Senate ) ( NNS leaders ) ) ) ) ) ( NP-SBJ ( DT the ) ( NN minimum ) ( NN wage ) ) ( VP ( MD would ) ( VP ( VB rise ) ( PP-DIR ( IN from ) ( NP ( NP ( DT the ) ( JJ current ) ( CD 3.35 ) ) ( NP-ADV ( DT an ) ( NN hour ) ) ) ) ( PP-DIR ( TO to ) ( NP ( NP ( CD 4.25 ) ) ( NP-ADV ( DT an ) ( NN hour ) ) ) ) ( PP-TMP ( IN by ) ( NP ( NNP April ) ( CD 1991 ) ) ) ) ) )

Under the agreement with the House and Senate leaders the minimum wage would rise from the current 3.35 an hour to 4.25 an hour by April 1991


( S ( NP-SBJ ( NNS Employers ) ) ( VP ( MD could ) ( ADVP ( RB also ) ) ( VP ( VP ( VB pay ) ( NP ( DT a ) ( JJ subminimum ) ( NN training ) ( NN wage ) ) ( PP-TMP-1 ( IN for ) ( NP ( CD 90 ) ( NNS days ) ) ) ( PP-DTV ( TO to ) ( NP ( NP ( JJ new ) ( NNS workers ) ) ( SBAR ( WHNP-122 ( WP who ) ) ( S ( VP ( VBP are ) ( ADJP-PRD ( NP ( QP ( RB up ) ( TO to ) ( CD 19 ) ) ( NNS years ) ) ( JJ old ) ) ) ) ) ) ) ) ( CC and ) ( ADVP ( RB then ) ) ( VP ( PP-TMP=1 ( IN for ) ( NP ( DT another ) ( CD 90 ) ( NNS days ) ) ) ( SBAR-ADV=2 ( IN if ) ( S ( NP-SBJ ( DT the ) ( NN company ) ) ( VP ( NN institutes ) ( NP ( NP ( DT a ) ( JJ specific ) ( VBG training ) ( NN program ) ) ( PP ( IN for ) ( NP ( DT the ) ( NNS newcomers ) ) ) ) ) ) ) ) ) ) )

Employers could also pay a subminimum training wage for 90 days to new workers who are up to 19 years old and then for another 90 days if the company institutes a specific training program for the newcomers


( S ( NP-SBJ ( NNP White ) ( NNP House ) ( NNS officials ) ) ( VP ( VBD were ) ( ADJP-PRD ( JJ delighted ) ( SBAR ( IN that ) ( S ( NP-SBJ ( DT the ) ( NN compromise ) ) ( VP ( VBZ includes ) ( NP ( NP ( DT the ) ( NN concept ) ) ( PP ( IN of ) ( NP ( NP ( DT a ) ( NN training ) ( NN wage ) ) ( SBAR ( WHNP-1 ( WDT which ) ) ( S ( NP-SBJ ( NNP Mr. ) ( NNP Bush ) ) ( VP ( VBZ has ) ( VP ( VBN fought ) ( PP-CLR ( IN for ) ) ( PP-TMP ( IN throughout ) ( NP ( DT the ) ( NN year ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

White House officials were delighted that the compromise includes the concept of a training wage which Mr. Bush has fought for throughout the year


( SINV ( S-TPC-1 ( PP-TMP ( IN For ) ( NP ( NP ( DT the ) ( JJ first ) ( NN time ) ) ( PP-LOC ( IN in ) ( NP ( NN history ) ) ) ) ) ( NP-SBJ ( PRP we ) ) ( VP ( VBP have ) ( NP ( NP ( DT a ) ( NN training ) ( NN wage ) ) ( SBAR ( WHNP-123 ( WDT that ) ) ( S ( VP ( MD will ) ( VP ( VB be ) ( NP-PRD ( NP ( NN part ) ) ( PP ( IN of ) ( NP ( NP ( DT the ) ( NN nation ) ( POS 's ) ) ( NN labor ) ( NNS laws ) ) ) ) ) ) ) ) ) ) ) ( VP ( VBD said ) ) ( NP-SBJ ( NP ( NNP Roger ) ( NNP Porter ) ) ( NP ( NP ( NN assistant ) ) ( PP ( TO to ) ( NP ( DT the ) ( NN president ) ) ) ( PP ( IN for ) ( NP ( ADJP ( JJ economic ) ( CC and ) ( JJ domestic ) ) ( NN policy ) ) ) ) ) )

For the first time in history we have a training wage that will be part of the nation 's labor laws said Roger Porter assistant to the president for economic and domestic policy


( S ( NP-SBJ ( NNP White ) ( NNP House ) ( NNS aides ) ) ( VP ( VBD said ) ( SBAR ( IN that ) ( S ( SBAR-ADV ( IN although ) ( S ( NP-SBJ ( PRP they ) ) ( VP ( VBD made ) ( NP ( NP ( DT a ) ( JJ small ) ( NN compromise ) ) ( PP ( IN on ) ( NP ( NP ( DT the ) ( NN length ) ) ( PP ( IN of ) ( NP ( DT a ) ( NN training ) ( NN wage ) ) ) ) ) ) ) ) ) ( NP-SBJ ( DT the ) ( JJ final ) ( NN minimum-wage ) ( NN increase ) ) ( VP ( MD will ) ( VP ( VB meet ) ( NP ( NP ( DT the ) ( NNS standards ) ) ( VP ( VBN set ) ( PP ( IN by ) ( NP-LGS ( NNP Mr. ) ( NNP Bush ) ) ) ) ) ) ) ) ) ) )

White House aides said that although they made a small compromise on the length of a training wage the final minimum-wage increase will meet the standards set by Mr. Bush


( S ( NP-SBJ ( NP ( NP ( DT The ) ( NN bill ) ) ( VP ( VBN vetoed ) ( PP ( IN by ) ( NP-LGS ( DT the ) ( NN president ) ) ) ( PP-TMP ( IN in ) ( NP ( NNP June ) ) ) ) ) ( SBAR ( WHNP-2 ( WDT which ) ) ( S ( NP-SBJ-1 ( DT the ) ( NNP House ) ) ( VP ( VBD failed ) ( S ( VP ( TO to ) ( VP ( VB override ) ) ) ) ) ) ) ) ( VP ( MD would ) ( VP ( VB have ) ( VP ( VBN lifted ) ( NP ( DT the ) ( NN minimum ) ( NN wage ) ) ( PP-DIR ( TO to ) ( NP ( NP ( CD 4.55 ) ) ( NP-ADV ( DT an ) ( NN hour ) ) ) ) ( PP-TMP ( IN by ) ( NP ( JJ late ) ( CD 1991 ) ) ) ( PP ( IN with ) ( NP ( NP ( DT a ) ( NN training ) ( NN wage ) ) ( PP-TMP ( IN for ) ( NP ( QP ( RB up ) ( TO to ) ( CD two ) ) ( NNS months ) ) ) ( PP ( ADVP ( RB generally ) ) ( IN for ) ( NP ( NP ( DT a ) ( NN worker ) ( POS 's ) ) ( JJ first ) ( NN job ) ) ) ) ) ) ) ) )

The bill vetoed by the president in June which the House failed to override would have lifted the minimum wage to 4.55 an hour by late 1991 with a training wage for up to two months generally for a worker 's first job


( S ( NP-SBJ ( NNP Mr. ) ( NNP Bush ) ) ( VP ( VBD had ) ( VP ( VBN been ) ( VP ( VBG holding ) ( ADVP-CLR ( RB out ) ) ( PP-CLR ( IN for ) ( NP ( NP ( NP ( DT a ) ( NN bill ) ) ( VP ( VBG boosting ) ( NP ( DT the ) ( NN wage ) ( NN floor ) ) ( PP-DIR ( TO to ) ( NP ( NP ( CD 4.25 ) ) ( NP-ADV ( DT an ) ( NN hour ) ) ) ) ( PP-TMP ( IN by ) ( NP ( NP ( DT the ) ( NN end ) ) ( PP ( IN of ) ( NP ( CD 1991 ) ) ) ) ) ) ) ( VP ( VBN coupled ) ( PP-CLR ( IN with ) ( NP ( NP ( DT a ) ( JJ six-month ) ( NN training ) ( NN wage ) ) ( PP ( IN for ) ( NP ( NP ( NNS workers ) ) ( VP ( ADVP ( RB newly ) ) ( VBN hired ) ( PP ( IN by ) ( NP-LGS ( DT any ) ( NN employer ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

Mr. Bush had been holding out for a bill boosting the wage floor to 4.25 an hour by the end of 1991 coupled with a six-month training wage for workers newly hired by any employer


( S ( PP-LOC ( IN Under ) ( NP ( DT the ) ( NN compromise ) ) ) ( NP-SBJ-87 ( DT the ) ( ADJP ( CD 4.25 ) ) ( NN level ) ) ( VP ( MD would ) ( VP ( VB be ) ( VP ( VBN reached ) ( ADVP-TMP ( NP ( CD nine ) ( NNS months ) ) ( RB earlier ) ) ( SBAR-ADV ( IN while ) ( S ( NP-SBJ ( DT the ) ( NN training ) ( JJ subminimum ) ) ( VP ( MD would ) ( VP ( VB be ) ( ADJP-PRD ( JJR shorter ) ) ) ) ) ) ( SBAR-ADV ( IN unless ) ( S ( NP-SBJ-88 ( PRP it ) ) ( VP ( VBZ is ) ( VP ( VBN tied ) ( PP-CLR ( TO to ) ( NP ( DT a ) ( NN training ) ( NN plan ) ) ) ) ) ) ) ) ) ) )

Under the compromise the 4.25 level would be reached nine months earlier while the training subminimum would be shorter unless it is tied to a training plan


( S ( NP-SBJ ( NNP Democrats ) ) ( VP ( VBD argued ) ( SBAR ( IN that ) ( S ( NP-SBJ ( DT the ) ( NN training ) ( NN wage ) ) ( VP ( VBD was ) ( NP-PRD ( NP ( DT a ) ( NN way ) ) ( PP ( IN of ) ( S-NOM ( VP ( VBG allowing ) ( S ( NP-SBJ ( NNS employers ) ) ( VP ( TO to ) ( VP ( VB pay ) ( NP ( NP ( JJR less ) ) ( PP ( IN than ) ( NP ( DT the ) ( NN minimum ) ( NN wage ) ) ) ) ( SBAR-ADV ( IN while ) ( S ( NP-SBJ-1 ( JJ new ) ( NNS workers ) ) ( VP ( VBP need ) ( NP ( QP ( RB far ) ( JJR less ) ( IN than ) ( CD six ) ) ( NNS months ) ) ( S-CLR ( VP ( TO to ) ( VP ( VB be ) ( VP ( VBN trained ) ( PP-CLR ( IN for ) ( NP ( PRP$ their ) ( NNS jobs ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

Democrats argued that the training wage was a way of allowing employers to pay less than the minimum wage while new workers need far less than six months to be trained for their jobs


( S ( NP-SBJ ( NNPS Democrats ) ) ( VP ( VBD had ) ( VP ( VBN been ) ( VP ( VBG negotiating ) ( PP ( IN with ) ( NP ( DT some ) ( JJ Republican ) ( JJ congressional ) ( NNS leaders ) ) ) ( PP ( IN on ) ( NP ( DT a ) ( NN compromise ) ) ) ( ADVP-TMP ( RB lately ) ) ) ) ) )

Democrats had been negotiating with some Republican congressional leaders on a compromise lately


( S ( PP ( IN With ) ( NP ( NP ( JJ congressional ) ( NNS elections ) ) ( NP-TMP ( IN next ) ( NN year ) ) ) ) ( NP-SBJ-1 ( NNP GOP ) ( NNS leaders ) ) ( VP ( VBP have ) ( VP ( VBN worried ) ( PP-CLR ( IN about ) ( S-NOM ( VP ( VBG opposing ) ( NP ( NP ( DT a ) ( NN minimum-wage ) ( NN rise ) ) ( PP ( IN for ) ( NP ( JJ low-paid ) ( NNS workers ) ) ) ) ( PP-TMP ( IN at ) ( NP ( NP ( DT a ) ( NN time ) ) ( SBAR ( WHADVP-2 ( WRB when ) ) ( S ( NP-SBJ ( NNP Congress ) ) ( VP ( VBZ is ) ( VP ( VBG moving ) ( PP-DIR ( IN toward ) ( NP ( NP ( DT a ) ( NNS capital-gains ) ( NN tax ) ( NN cut ) ) ( SBAR ( WHNP-124 ( WDT that ) ) ( S ( VP ( MD would ) ( VP ( ADVP-MNR ( RB directly ) ) ( VB benefit ) ( NP ( JJR wealthier ) ( NNS taxpayers ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

With congressional elections next year GOP leaders have worried about opposing a minimum-wage rise for low-paid workers at a time when Congress is moving toward a capital-gains tax cut that would directly benefit wealthier taxpayers


( S ( NP-SBJ ( NNPS Republicans ) ) ( VP ( VBP have ) ( VP ( VBN been ) ( VP ( VBG imploring ) ( NP-1 ( DT the ) ( NNP White ) ( NNP House ) ) ( S ( VP ( TO to ) ( VP ( VB compromise ) ( PP ( IN on ) ( NP ( DT the ) ( NN wage ) ( NN issue ) ) ) ) ) ) ) ) ) )

Republicans have been imploring the White House to compromise on the wage issue


( S ( S ( PP-LOC ( IN In ) ( NP ( DT the ) ( NNP Senate ) ) ) ( NP-SBJ ( NP ( NP ( NNP Edward ) ( NNP Kennedy ) ) ( PRN ( NP ( NNP D. ) ) ( NP-LOC ( NNP Mass. ) ) ) ( NP ( NP ( NN chairman ) ) ( PP ( IN of ) ( NP ( DT the ) ( NNP Labor ) ( NNP Committee ) ) ) ) ) ( CC and ) ( NP ( NP ( NNP Pete ) ( NNP Domenici ) ) ( PRN ( NP ( NNP R. ) ) ( NP-LOC ( NNP N.M ) ) ) ( NP ( NP ( VBG ranking ) ( NN minority ) ( NN member ) ) ( PP ( IN of ) ( NP ( DT the ) ( NNP Budget ) ( NNP Committee ) ) ) ) ) ) ( VP ( VBP have ) ( VP ( VBN been ) ( VP ( VBG working ) ( PP-CLR ( IN on ) ( NP ( DT a ) ( NN compromise ) ) ) ) ) ) ) ( CC and ) ( S ( S-TPC-1 ( NP-SBJ ( PRP$ their ) ( NNS soundings ) ) ( VP ( VBD showed ) ( SBAR ( IN that ) ( S ( NP-SBJ-2 ( DT the ) ( NNP Senate ) ) ( VP ( VBD appeared ) ( S ( VP ( TO to ) ( VP ( VB be ) ( VP ( VBG heading ) ( PP-DIR ( IN toward ) ( NP ( JJ enough ) ( NN strength ) ( S ( VP ( TO to ) ( VP ( VB override ) ( NP ( DT another ) ( NNP Bush ) ( NN veto ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ( NP-SBJ ( DT a ) ( JJ Democratic ) ( NN staff ) ( NN official ) ) ( VP ( VBD said ) ) ) )

In the Senate Edward Kennedy D. Mass. chairman of the Labor Committee and Pete Domenici R. N.M ranking minority member of the Budget Committee have been working on a compromise and their soundings showed that the Senate appeared to be heading toward enough strength to override another Bush veto a Democratic staff official said


( S ( NP-SBJ-1 ( DT The ) ( NNP House ) ) ( VP ( VBZ is ) ( VP ( VBN scheduled ) ( S ( VP ( TO to ) ( VP ( VB vote ) ( NP-TMP ( DT this ) ( NN week ) ) ( PP-CLR ( IN on ) ( NP ( NP ( DT the ) ( NN compromise ) ) ( PP ( IN as ) ( NP ( NP ( DT a ) ( NN substitute ) ) ( PP ( TO to ) ( NP ( NP ( DT a ) ( JJ new ) ( JJ Democratic ) ( NN bill ) ) ( NP ( NP ( PRP itself ) ) ( VP ( VBD watered ) ( ADVP-CLR ( RB down ) ) ( PP ( IN from ) ( NP ( NP ( JJ last ) ( NN spring ) ( POS 's ) ) ( NN version ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

The House is scheduled to vote this week on the compromise as a substitute to a new Democratic bill itself watered down from last spring 's version


( S ( NP-SBJ ( DT The ) ( NNP Senate ) ) ( VP ( MD will ) ( ADVP ( RB probably ) ) ( VP ( VB vote ) ( ADVP-TMP ( NP ( RB not ) ( RB long ) ) ( RB afterward ) ) ) ) )

The Senate will probably vote not long afterward


( S ( NP-SBJ ( DT Some ) ( NNPS Democrats ) ) ( VP ( VBD thought ) ( SBAR ( S ( NP-SBJ ( PRP they ) ) ( VP ( MD might ) ( VP ( VB have ) ( VP ( VBN compromised ) ( ADVP ( RB too ) ( RB much ) ) ) ) ) ) ) ) )

Some Democrats thought they might have compromised too much


( S ( NP-SBJ ( NP ( NNP Rep. ) ( NNP Austin ) ( NNP Murphy ) ) ( PRN ( NP ( NNP D. ) ) ( NP-LOC ( NNP Pa. ) ) ) ( NP ( NP ( NN chairman ) ) ( PP ( IN of ) ( NP ( DT the ) ( NNP House ) ( NN labor ) ( NNS standards ) ( NN subcommittee ) ) ) ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( PRP they ) ) ( VP ( MD might ) ( VP ( VB have ) ( VP ( VBN done ) ( ADVP-MNR ( RBR better ) ) ( SBAR-ADV ( IN if ) ( S ( NP-SBJ ( PRP we ) ) ( VP ( VBD 'd ) ( VP ( VBN held ) ( NP ( PRP$ their ) ( NNS feet ) ) ( PP-CLR ( TO to ) ( NP ( DT the ) ( NN fire ) ) ) ) ) ) ) ) ) ) ) ) ) )

Rep. Austin Murphy D. Pa. chairman of the House labor standards subcommittee said they might have done better if we 'd held their feet to the fire


( S ( S ( NP-SBJ ( NNP Mr. ) ( NNP Kennedy ) ) ( VP ( VBD suggested ) ( SBAR ( S ( NP-SBJ ( NNPS Democrats ) ) ( VP ( VBD yielded ) ( NP ( DT a ) ( JJ great ) ( NN deal ) ) ( PP ( IN on ) ( NP ( NP ( DT the ) ( NN size ) ) ( PP ( IN of ) ( NP ( DT the ) ( NN increase ) ) ) ) ) ) ) ) ) ) ( CC but ) ( S ( NP-SBJ ( PRP he ) ) ( VP ( VBD cited ) ( NP ( NP ( NP ( NNS concessions ) ) ( PP ( IN from ) ( NP ( DT the ) ( NNP White ) ( NNP House ) ) ) ( PP ( IN on ) ( NP ( DT the ) ( NN training ) ( NN wage ) ) ) ) ( SBAR ( WHNP-1 ( WDT which ) ) ( S-2 ( PRN ( S ( NP-SBJ ( PRP he ) ) ( VP ( VBD said ) ) ) ) ( VP ( VB make ) ( S ( NP-SBJ ( PRP it ) ) ( ADJP-PRD ( RBR less ) ( JJ harsh ) ) ) ) ) ) ) ) ) )

Mr. Kennedy suggested Democrats yielded a great deal on the size of the increase but he cited concessions from the White House on the training wage which he said make it less harsh


( S ( S-TPC-1 ( SBAR-ADV ( IN With ) ( S ( NP-SBJ ( RB only ) ( NP ( NNS 16-year-olds ) ) ( TO to ) ( NP ( NNS 19-year-olds ) ) ) ( ADJP-PRD ( JJ eligible ) ) ) ) ( NP-SBJ ( NP ( CD 68 ) ( NN % ) ) ( PP ( IN of ) ( NP ( NP ( NP ( NNS workers ) ) ( VP ( VBG getting ) ( NP ( NP ( QP ( JJR less ) ( IN than ) ( CD 4.25 ) ) ) ( NP-ADV ( DT an ) ( NN hour ) ) ) ) ) ( SBAR ( WHNP-125 ( WP who ) ) ( S ( VP ( VBP are ) ( NP-PRD ( NNS adults ) ) ) ) ) ) ) ) ( VP ( MD wo ) ( RB n't ) ( VP ( VB be ) ( ADJP-PRD ( JJ subject ) ( PP ( TO to ) ( NP ( DT the ) ( NN training ) ( NN wage ) ) ) ) ) ) ) ( NP-SBJ ( PRP he ) ) ( VP ( VBD said ) ) )

With only 16-year-olds to 19-year-olds eligible 68 % of workers getting less than 4.25 an hour who are adults wo n't be subject to the training wage he said


( S ( NP-SBJ ( NP ( DT The ) ( NNP AFL-CIO ) ) ( SBAR ( WHNP-126 ( WDT which ) ) ( S ( ADVP-TMP ( RB previously ) ) ( VP ( VBD opposed ) ( NP ( NP ( DT the ) ( NN administration ) ( POS 's ) ) ( JJ subminimum ) ( NN idea ) ) ) ) ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( DT the ) ( NN compromise ) ) ( VP ( VBZ has ) ( NP ( JJ adequate ) ( NNS safeguards ) ) ( SBAR-PRP ( IN so ) ( S ( S ( NP-SBJ-1 ( DT the ) ( NN youth ) ) ( VP ( VBP are ) ( RB not ) ( VP ( VBN exploited ) ) ) ) ( CC and ) ( S ( NP-SBJ-2 ( JJR older ) ( NNS workers ) ) ( VP ( VBP are ) ( RB not ) ( VP ( VBN displaced ) ) ) ) ) ) ) ) ) ) )

The AFL-CIO which previously opposed the administration 's subminimum idea said the compromise has adequate safeguards so the youth are not exploited and older workers are not displaced


( S ( NP-SBJ ( NNP Gerald ) ( NNP F. ) ( NNP Seib ) ) ( VP ( VBD contributed ) ( PP-CLR ( TO to ) ( NP ( DT this ) ( NN article ) ) ) ) )

Gerald F. Seib contributed to this article


( S-HLN ( NP-SBJ ( JJ Frequent ) ( NN Drinker ) ( NN Offer ) ) ( VP ( VBZ Stirs ) ( PRT ( RP Up ) ) ( NP ( JJ Spirited ) ( NN Debate ) ) ) )

Frequent Drinker Offer Stirs Up Spirited Debate


( S ( S-PRP ( VP ( TO TO ) ( VP ( NNP GRAB ) ( NP ( NP ( DT a ) ( JJR bigger ) ( NN piece ) ) ( PP ( IN of ) ( NP ( DT the ) ( VBG declining ) ( NN scotch ) ( NN market ) ) ) ) ) ) ) ( NP-SBJ-1 ( NNP Seagram ) ( NNP Co. ) ) ( VP ( VBZ has ) ( VP ( VBN launched ) ( NP ( NP ( DT a ) ( JJ controversial ) ( JJ frequent ) ( NN drinker ) ( NN promotion ) ) ( PP ( IN for ) ( NP ( PRP$ its ) ( NNP Chivas ) ( NNP Regal ) ( NN brand ) ) ) ) ) ) )

TO GRAB a bigger piece of the declining scotch market Seagram Co. has launched a controversial frequent drinker promotion for its Chivas Regal brand


( S ( PP-LOC ( IN Under ) ( NP ( NP ( DT the ) ( NN program ) ) ( VP ( VBN dubbed ) ( S ( NP-PRD ( NNP Chivas ) ( NNP Class ) ) ) ) ) ) ( NP-SBJ ( NP ( NNS customers ) ) ( SBAR ( WHNP-214 ( WP who ) ) ( S ( VP ( VBP send ) ( PRT ( RP in ) ) ( NP ( NP ( CD two ) ( NNS labels ) ) ( PP ( IN from ) ( NP ( NNP Chivas ) ( NNS bottles ) ) ) ) ) ) ) ) ( VP ( MD will ) ( VP ( VB receive ) ( NP ( NP ( DT an ) ( NN upgrade ) ) ( PP ( IN in ) ( NP ( VBG seating ) ( NN class ) ) ) ( PP-LOC ( IN on ) ( NP ( DT some ) ( NNP Trans ) ( NNP World ) ( NNPS Airlines ) ( NNS flights ) ) ) ) ) ) )

Under the program dubbed Chivas Class customers who send in two labels from Chivas bottles will receive an upgrade in seating class on some Trans World Airlines flights


( S ( NP-SBJ ( NN Repeat ) ( NNS customers ) ) ( ADVP ( RB also ) ) ( VP ( MD can ) ( VP ( VB purchase ) ( NP ( NN luxury ) ( NNS items ) ) ( PP-CLR ( IN at ) ( NP ( JJ reduced ) ( NNS prices ) ) ) ) ) )

Repeat customers also can purchase luxury items at reduced prices


( S ( CC But ) ( PP-TMP ( IN at ) ( NP ( NP ( DT a ) ( NN time ) ) ( PP ( IN of ) ( NP ( NP ( VBG mounting ) ( NN concern ) ) ( PP ( IN over ) ( NP ( NN alcohol ) ( NN abuse ) ) ) ) ) ) ) ( NP-SBJ ( DT some ) ( NN liquor ) ( NNS marketers ) ) ( VP ( VBP consider ) ( S ( NP-SBJ ( NP ( NNP Seagram ) ( POS 's ) ) ( JJ frequent ) ( NN buyer ) ( NN promotion ) ) ( ADJP-PRD ( JJ risky ) ) ) ) )

But at a time of mounting concern over alcohol abuse some liquor marketers consider Seagram 's frequent buyer promotion risky


( SINV ( S-TPC-1 ( NP-SBJ ( PRP I ) ) ( VP ( VBP 'm ) ( ADJP-PRD ( JJ surprised ) ( SBAR ( S ( NP-SBJ ( PRP they ) ) ( VP ( VBP 're ) ( VP ( VBG doing ) ( NP ( DT this ) ) ) ) ) ) ) ) ) ( VP ( VBZ says ) ) ( NP-SBJ ( NP ( NNP Penn ) ( NNP Kavanagh ) ) ( NP ( NP ( NN president ) ) ( PP ( IN of ) ( NP ( NP ( NNP Schieffelin ) ( CC & ) ( NNP Somerset ) ( NNP Co. ) ) ( SBAR ( WHNP-215 ( WDT which ) ) ( S ( VP ( VBZ markets ) ( NP ( NNP Johnnie ) ( NNP Walker ) ( NNS scotches ) ) ) ) ) ) ) ) ) )

I 'm surprised they 're doing this says Penn Kavanagh president of Schieffelin & Somerset Co. which markets Johnnie Walker scotches


( S ( NP-SBJ ( PRP I ) ) ( VP ( MD would ) ( VP ( VB be ) ( ADJP-PRD ( RB very ) ( JJ leery ) ( PP ( IN of ) ( NP ( NP ( NN anything ) ) ( SBAR ( WHNP-216 ( WDT that ) ) ( S ( VP ( VBZ says ) ( S ( SBAR-ADV ( IN if ) ( S ( NP-SBJ ( PRP you ) ) ( VP ( VBP drink ) ( NP ( JJR more ) ) ) ) ) ( NP-SBJ ( PRP you ) ) ( VP ( VBP get ) ( NP ( JJR more ) ) ) ) ) ) ) ) ) ) ) ) )

I would be very leery of anything that says if you drink more you get more


( S ( NP-SBJ ( NNS Others ) ) ( VP ( VBP question ) ( NP ( NP ( DT the ) ( NN impact ) ) ( PP ( IN on ) ( NP ( NP ( NNP Chivas ) ( POS 's ) ) ( JJ upscale ) ( NN image ) ) ) ( PP ( IN of ) ( NP ( NP ( DT a ) ( NN promotion ) ) ( SBAR ( WHNP-217 ( WDT that ) ) ( S ( VP ( VBZ has ) ( NP ( NP ( NNS customers ) ) ( VP ( VBG soaking ) ( PRT ( RP off ) ) ( NP ( NNS labels ) ) ) ) ) ) ) ) ) ) ) )

Others question the impact on Chivas 's upscale image of a promotion that has customers soaking off labels


( SINV ( S-TPC-1 ( NP-SBJ ( PRP It ) ) ( VP ( VBZ 's ) ( ADJP-PRD ( RB really ) ( JJ bizarre ) ) ) ) ( VP ( VBZ says ) ) ( NP-SBJ ( NP ( NNP Albert ) ( NNP Lerman ) ) ( NP ( NP ( JJ creative ) ( NN director ) ) ( PP-LOC ( IN at ) ( NP ( DT the ) ( NNP Wells ) ( NNP Rich ) ( NNP Greene ) ( NN ad ) ( NN agency ) ) ) ) ) )

It 's really bizarre says Albert Lerman creative director at the Wells Rich Greene ad agency


( S ( NP-SBJ ( NNP Chivas ) ) ( VP ( VBZ has ) ( NP ( NP ( DT an ) ( NN image ) ) ( PP ( IN of ) ( NP ( NP ( NN something ) ) ( SBAR ( S ( NP-SBJ ( PRP you ) ) ( VP ( MD would ) ( VP ( VB savor ) ( CONJP ( RB rather ) ( IN than ) ) ( VB guzzle ) ) ) ) ) ) ) ) ) )

Chivas has an image of something you would savor rather than guzzle


( S ( NP-SBJ ( NNP Chivas ) ( NNP Class ) ) ( VP ( VBZ is ) ( RB n't ) ( NP-PRD ( DT the ) ( JJ first ) ( JJ such ) ( NN promotion ) ) ) )

Chivas Class is n't the first such promotion


( S ( NP-TMP ( JJ Last ) ( NN year ) ) ( NP-SBJ ( NNP J&B ) ( NNP Scotch ) ) ( VP ( VBD offered ) ( NP ( CD 500 ) ( NNP TWA ) ( JJ frequent ) ( NN flier ) ( NNS miles ) ) ( PP-CLR ( IN in ) ( NP ( NP ( NN exchange ) ) ( PP ( IN for ) ( NP ( DT a ) ( NN label ) ) ) ) ) ) )

Last year J&B Scotch offered 500 TWA frequent flier miles in exchange for a label


( S ( CC And ) ( NP-SBJ ( NNP Dewar ) ( POS 's ) ) ( VP ( VBD gave ) ( NP ( NP ( NNS discounts ) ) ( PP ( IN on ) ( NP ( JJ Scottish ) ( NN merchandise ) ) ) ) ( PP-DTV ( TO to ) ( NP ( NP ( NNS people ) ) ( SBAR ( WHNP-218 ( WP who ) ) ( S ( VP ( VBD sent ) ( PRT ( RP in ) ) ( NP ( NN bottle ) ( NNS labels ) ) ) ) ) ) ) ) )

And Dewar 's gave discounts on Scottish merchandise to people who sent in bottle labels


( S ( CC But ) ( NP-SBJ ( NP ( DT the ) ( NN scope ) ) ( PP ( IN of ) ( NP ( NP ( NNP Seagram ) ( POS 's ) ) ( NNP Chivas ) ( NN promotion ) ) ) ) ( VP ( VBZ sets ) ( NP ( PRP it ) ) ( ADVP ( RB apart ) ) ) )

But the scope of Seagram 's Chivas promotion sets it apart


( S ( NP-SBJ ( DT The ) ( JJ current ) ( NN campaign ) ) ( VP ( VBZ is ) ( NP-PRD ( NP ( RB just ) ( DT the ) ( JJ first ) ( NN leg ) ) ( PP ( IN of ) ( NP ( DT an ) ( JJ aggressive ) ( JJ three-to-five-year ) ( JJ direct ) ( NN marketing ) ( NN plan ) ) ) ) ) )

The current campaign is just the first leg of an aggressive three-to-five-year direct marketing plan


( S ( NP-SBJ ( NNP Seagram ) ) ( VP ( VBZ says ) ( SBAR ( S ( NP-SBJ-1 ( DT the ) ( NN promotion ) ) ( VP ( VBZ is ) ( VP ( VBN designed ) ( S ( VP ( TO to ) ( VP ( VP ( VB build ) ( NP ( NN brand ) ( NN loyalty ) ) ) ( CONJP ( RB rather ) ( IN than ) ) ( VP ( VB promote ) ( NP ( JJ heavy ) ( NN drinking ) ) ) ) ) ) ) ) ) ) ) )

Seagram says the promotion is designed to build brand loyalty rather than promote heavy drinking


( SINV ( S-TPC-1 ( NP-SBJ ( NNP Seagram ) ) ( VP ( VBZ asks ) ( NP-2 ( NNS customers ) ) ( S ( VP ( TO to ) ( VP ( VB buy ) ( NP ( QP ( RB only ) ( CD two ) ( CC or ) ( CD three ) ) ( NNS bottles ) ) ( PP-TMP ( IN over ) ( NP ( DT a ) ( JJ 12-month ) ( NN period ) ) ) ) ) ) ) ) ( VP ( VBZ says ) ) ( NP-SBJ ( NP ( NNP Richard ) ( NNP Shaw ) ) ( NP ( NP ( NN vice ) ( NN president ) ) ( PP ( IN of ) ( NP ( NNP U.S. ) ( JJ direct ) ( NN marketing ) ) ) ) ) )

Seagram asks customers to buy only two or three bottles over a 12-month period says Richard Shaw vice president of U.S. direct marketing


( S ( NP-SBJ ( PRP We ) ) ( VP ( VBP 're ) ( RB not ) ( VP ( VBG asking ) ( NP-1 ( PRP them ) ) ( S ( VP ( TO to ) ( VP ( VB save ) ( PRT ( RP up ) ) ( NP ( CD 50 ) ( NNS proof-of-purchases ) ) ) ) ) ) ) )

We 're not asking them to save up 50 proof-of-purchases


( S ( S ( NP-SBJ ( PRP We ) ) ( VP ( VBP 're ) ( RB not ) ( VP ( VBG saying ) ( S ( VP ( VB drink ) ( NP ( JJR more ) ) ) ) ) ) ) ( S ( NP-SBJ ( PRP we ) ) ( VP ( VBP 're ) ( VP ( VBG saying ) ( S ( VP ( NN trade ) ( PRT ( RP up ) ) ) ) ) ) ) )

We 're not saying drink more we 're saying trade up


( S-HLN ( NP-SBJ ( NNP Goya ) ) ( VP ( VBZ Concocts ) ( NP ( NP ( DT a ) ( NN Milk ) ) ( PP ( IN For ) ( NP ( JJ Hispanic ) ( NNS Tastes ) ) ) ) ) )

Goya Concocts a Milk For Hispanic Tastes


( S ( NP-SBJ-1 ( JJS MOST ) ( NN FOOD ) ( NNS companies ) ) ( NP-TMP ( DT these ) ( NNS days ) ) ( VP ( VBP are ) ( VP ( VBG trimming ) ( NP ( NP ( DT the ) ( NN fat ) ( CC and ) ( NN cholesterol ) ( NN content ) ) ( PP ( IN of ) ( NP ( PRP$ their ) ( NNS products ) ) ) ) ( S-PRP ( VP ( TO to ) ( VP ( VB appeal ) ( PP-CLR ( TO to ) ( NP ( JJ health-conscious ) ( NNS consumers ) ) ) ) ) ) ) ) )

MOST FOOD companies these days are trimming the fat and cholesterol content of their products to appeal to health-conscious consumers


( S ( CC But ) ( NP-SBJ ( NNP Goya ) ( NNPS Foods ) ( NNP Inc. ) ) ( VP ( VBZ believes ) ( SBAR ( S ( NP-SBJ-1 ( PRP it ) ) ( VP ( MD can ) ( VP ( VB milk ) ( NP ( DT some ) ( NNS sales ) ) ( PP-PRP ( IN by ) ( S-NOM ( VP ( VBG bucking ) ( NP ( DT the ) ( NN trend ) ) ) ) ) ) ) ) ) ) )

But Goya Foods Inc. believes it can milk some sales by bucking the trend


( S ( NP-SBJ-1 ( DT The ) ( NAC-LOC ( NNP Secaucus ) ( NNP N.J. ) ) ( NN company ) ) ( VP ( VBZ has ) ( VP ( VBN formed ) ( NP ( DT a ) ( JJ joint ) ( NN venture ) ) ( PP ( IN with ) ( NP ( NP ( DT a ) ( NN distributor ) ) ( VP ( VBN called ) ( S ( NP-PRD ( NNP La ) ( NNP Lecheria ) ) ) ) ) ) ( S-PRP ( VP ( TO to ) ( VP ( VB market ) ( NP ( NP ( DT a ) ( JJR higher-fat ) ( NN milk ) ) ( VP ( VBN targeted ) ( PP-CLR ( IN at ) ( NP ( JJ Hispanic ) ( NNS consumers ) ) ) ) ) ) ) ) ) ) )

The Secaucus N.J. company has formed a joint venture with a distributor called La Lecheria to market a higher-fat milk targeted at Hispanic consumers


( S ( S-PRP ( VP ( TO To ) ( VP ( VB give ) ( NP ( NNP Leche ) ( NNP Fresca ) ) ( NP ( NP ( DT the ) ( JJR creamier ) ( NN taste ) ) ( SBAR ( S ( NP-SBJ ( NNP Goya ) ) ( VP ( VBZ says ) ( SBAR ( S ( NP-SBJ ( NNPS Hispanics ) ) ( VP ( VBP prefer ) ) ) ) ) ) ) ) ) ) ) ( NP-SBJ ( DT the ) ( JJ new ) ( NN brand ) ) ( VP ( VBZ has ) ( NP ( NP ( DT a ) ( NN butterfat ) ( NN content ) ) ( PP ( IN of ) ( NP ( CD 3.8 ) ( NN % ) ) ) ) ) )

To give Leche Fresca the creamier taste Goya says Hispanics prefer the new brand has a butterfat content of 3.8 %


( S ( NP-SBJ ( DT That ) ) ( VP ( VBZ compares ) ( PP-CLR ( IN with ) ( NP ( NP ( ADJP ( CD 3.5 ) ( NN % ) ) ( NN butterfat ) ) ( PP ( IN for ) ( NP ( JJ whole ) ( NN milk ) ) ) ) ) ) )

That compares with 3.5 % butterfat for whole milk


( S ( NP-SBJ ( NP ( NP ( DT A ) ( NN spokesman ) ) ( PP ( IN for ) ( NP ( NNP Borden ) ( NNP Inc. ) ) ) ) ( NP ( NP ( DT the ) ( NN nation ) ( POS 's ) ) ( JJS largest ) ( NN milk ) ( NN producer ) ) ) ( VP ( VBZ concedes ) ( SBAR ( S ( NP-SBJ ( NNP Goya ) ) ( VP ( MD may ) ( VP ( VB be ) ( PP-PRD ( IN on ) ( PP ( TO to ) ( NP ( NN something ) ) ) ) ) ) ) ) ) )

A spokesman for Borden Inc. the nation 's largest milk producer concedes Goya may be on to something


( S ( S-TPC-1 ( NP-SBJ ( NNP Borden ) ) ( VP ( VBZ sells ) ( NP ( NP ( ADJP ( RB considerably ) ( JJR more ) ) ( JJ whole ) ( NN milk ) ) ( PP ( IN than ) ( NP ( JJ reduced-fat ) ( NNS milks ) ) ) ) ( PP-LOC ( IN in ) ( NP ( ADJP ( JJ southern ) ( CC and ) ( JJ Hispanic ) ) ( NNS markets ) ) ) ) ) ( NP-SBJ ( PRP he ) ) ( VP ( VBZ says ) ) )

Borden sells considerably more whole milk than reduced-fat milks in southern and Hispanic markets he says


( S ( NP-SBJ-1 ( NNP Borden ) ) ( ADVP ( RB even ) ) ( VP ( VP ( VBD tested ) ( NP ( NP ( DT a ) ( NN milk ) ) ( PP ( IN with ) ( NP ( ADJP ( CD 4 ) ( NN % ) ) ( NN butterfat ) ) ) ) ( PP-LOC ( IN in ) ( NP ( DT the ) ( NNP South ) ) ) ) ( CC but ) ( VP ( VBD decided ) ( SBAR ( S ( NP-SBJ ( DT the ) ( NN market ) ) ( VP ( VBD was ) ( ADJP-PRD ( RB too ) ( JJ small ) ) ) ) ) ) ) )

Borden even tested a milk with 4 % butterfat in the South but decided the market was too small


( S ( NP-SBJ ( NNP Goya ) ) ( VP ( VBZ is ) ( VP ( VBG selling ) ( NP ( NNP Leche ) ( NNP Fresca ) ) ( PP-LOC ( IN in ) ( NP ( NP ( QP ( RB nearly ) ( CD 500 ) ) ( NN grocery ) ( NNS stores ) ( CC and ) ( NNS bodegas ) ) ( PP-LOC ( IN in ) ( NP ( NP ( NNP New ) ( NNP York ) ) ( CC and ) ( NP ( NP ( NNS parts ) ) ( PP ( IN of ) ( NP ( NNP New ) ( NNP Jersey ) ) ) ) ) ) ) ) ) ) )

Goya is selling Leche Fresca in nearly 500 grocery stores and bodegas in New York and parts of New Jersey


( SINV ( S-TPC-1 ( CC And ) ( NP-SBJ ( PRP it ) ) ( VP ( VBZ 's ) ( VP ( VBG adding ) ( NP ( NP ( QP ( CD 15 ) ( TO to ) ( CD 20 ) ) ( JJ new ) ( NNS outlets ) ) ( NP-ADV ( DT a ) ( NN day ) ) ) ) ) ) ( VP ( VBZ says ) ) ( NP-SBJ ( NP ( NNP Greg ) ( NNP Ricca ) ) ( NP ( NP ( NNS sales ) ( NN director ) ) ( PP-LOC ( IN at ) ( NP ( NNP La ) ( NNP Lecheria ) ) ) ) ) )

And it 's adding 15 to 20 new outlets a day says Greg Ricca sales director at La Lecheria


( S-1 ( PP-PRP ( IN Because ) ( IN of ) ( NP ( NP ( NNP Leche ) ( NNP Fresca ) ( POS 's ) ) ( NN success ) ) ) ( PRN ( S ( NP-SBJ ( PRP he ) ) ( VP ( VBZ says ) ) ) ) ( NP-SBJ ( DT the ) ( JJ joint ) ( NN venture ) ) ( VP ( VBZ is ) ( VP ( VBG developing ) ( NP ( NP ( JJ other ) ( NN dairy ) ( NNS products ) ) ( VP ( VBN tailored ) ( PP-CLR ( TO to ) ( NP ( JJ Hispanic ) ( NNS tastes ) ) ) ) ) ) ) )

Because of Leche Fresca 's success he says the joint venture is developing other dairy products tailored to Hispanic tastes


( S-HLN ( NP-SBJ ( NN Jewelry ) ( NNS Makers ) ) ( VP ( VBP Copy ) ( NP ( NNS Cosmetics ) ( NNS Sales ) ( NNS Ploys ) ) ) )

Jewelry Makers Copy Cosmetics Sales Ploys


( S ( PP-TMP ( IN FOR ) ( NP ( NNS YEARS ) ) ) ( NP-SBJ ( JJ costume ) ( NN jewelry ) ( NNS makers ) ) ( VP ( VBD fought ) ( NP ( DT a ) ( JJ losing ) ( NN battle ) ) ) )

FOR YEARS costume jewelry makers fought a losing battle


( S ( NP-SBJ ( NP ( NN Jewelry ) ( NNS displays ) ) ( PP-LOC ( IN in ) ( NP ( NN department ) ( NNS stores ) ) ) ) ( VP ( VBD were ) ( ADVP-TMP ( RB often ) ) ( ADJP-PRD ( JJ cluttered ) ( CC and ) ( JJ uninspired ) ) ) )

Jewelry displays in department stores were often cluttered and uninspired


( S ( CC And ) ( NP-SBJ ( DT the ) ( NN merchandise ) ) ( VP ( VBD was ) ( INTJ ( UH well ) ) ( ADJP-PRD ( JJ fake ) ) ) )

And the merchandise was well fake


( S ( PP ( IN As ) ( NP ( DT a ) ( NN result ) ) ) ( NP-SBJ ( NP ( NNS marketers ) ) ( PP ( IN of ) ( NP ( JJ faux ) ( NNS gems ) ) ) ) ( VP ( ADVP-MNR ( RB steadily ) ) ( VBD lost ) ( NP ( NN space ) ) ( PP-LOC ( IN in ) ( NP ( NN department ) ( NNS stores ) ) ) ( PP-CLR ( TO to ) ( NP ( NP ( ADJP ( RBR more ) ( JJ fashionable ) ) ( NNS rivals ) ) ( NP ( NNS cosmetics ) ( NNS makers ) ) ) ) ) )

As a result marketers of faux gems steadily lost space in department stores to more fashionable rivals cosmetics makers


( S-1 ( CC But ) ( ADVP-TMP ( RB lately ) ) ( PRN ( S ( NP-SBJ ( NNS retailers ) ) ( VP ( VBP say ) ) ) ) ( NP-SBJ ( JJ fake ) ) ( VP ( VBZ has ) ( VP ( VBN become ) ( ADJP-PRD ( RBR more ) ( JJ fashionable ) ) ) ) )

But lately retailers say fake has become more fashionable


( S ( CC And ) ( NP-SBJ-1 ( NN jewelry ) ( NNS makers ) ) ( VP ( VBP are ) ( VP ( VBG beginning ) ( S ( VP ( TO to ) ( VP ( VB use ) ( NP ( NP ( JJ many ) ) ( PP ( IN of ) ( NP ( NP ( DT the ) ( JJ same ) ( NN marketing ) ( NNS tricks ) ) ( VP ( VBN honed ) ( PP-LOC ( IN in ) ( NP ( NP ( DT the ) ( JJ aggressive ) ( NN world ) ) ( PP ( IN of ) ( NP ( NNS cosmetics ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

And jewelry makers are beginning to use many of the same marketing tricks honed in the aggressive world of cosmetics


( SINV ( S-TPC-1 ( NP-TMP ( JJ Last ) ( NN year ) ) ( NP-SBJ ( NP ( DT the ) ( JJ total ) ( NNS women ) ( POS 's ) ) ( NN fashion ) ( NN jewelry ) ( NN business ) ) ( VP ( VBD topped ) ( NP ( QP ( CD 4.9 ) ( CD billion ) ) ) ) ) ( VP ( VBZ says ) ) ( NP-SBJ ( NP ( NNP Karen ) ( NNP Alberg ) ) ( NP ( NP ( NN editor ) ) ( PP ( IN of ) ( NP ( NNP Accessories ) ( NN magazine ) ) ) ) ) )

Last year the total women 's fashion jewelry business topped 4.9 billion says Karen Alberg editor of Accessories magazine


( S ( CC And ) ( NP-SBJ ( PRP it ) ) ( VP ( VBZ 's ) ( VP ( VBG growing ) ( ADVP-MNR ( RB fast ) ) ( PP ( IN with ) ( NP ( NP ( JJ annual ) ( NNS sales ) ( NNS gains ) ) ( PP ( IN of ) ( NP ( QP ( JJR more ) ( IN than ) ( CD 10 ) ) ( NN % ) ) ) ) ) ) ) )

And it 's growing fast with annual sales gains of more than 10 %


( S ( S-PRP ( VP ( TO To ) ( VP ( VB increase ) ( NP ( NP ( PRP$ their ) ( NN share ) ) ( PP ( IN of ) ( NP ( DT that ) ( NN business ) ) ) ) ) ) ) ( NP-SBJ-1 ( NP ( NN jewelry ) ( NNS makers ) ) ( PP ( JJ such ) ( IN as ) ( NP ( NP ( NP ( NNP Crystal ) ( NNPS Brands ) ( NNP Inc. ) ( POS 's ) ) ( NNP Trifari ) ( CC and ) ( NNP Monet ) ( NNS units ) ) ( CC and ) ( NP ( NP ( NNP Swank ) ( NNP Inc. ) ) ( NP ( NP ( NN maker ) ) ( PP ( IN of ) ( NP ( NNP Anne ) ( NNP Klein ) ( NN jewelry ) ) ) ) ) ) ) ) ( VP ( VBP are ) ( VP ( VBG launching ) ( NP ( JJ new ) ( NNS lines ) ) ( PP-MNR ( IN with ) ( NP ( NP ( ADJP ( RB as ) ( JJ much ) ) ( NN fanfare ) ) ( PP ( IN as ) ( NP ( DT the ) ( NN fragrance ) ( NNS companies ) ) ) ) ) ) ) )

To increase their share of that business jewelry makers such as Crystal Brands Inc. 's Trifari and Monet units and Swank Inc. maker of Anne Klein jewelry are launching new lines with as much fanfare as the fragrance companies


( S ( S ( NP-SBJ ( PRP They ) ) ( VP ( VBP 're ) ( VP ( VBG hiring ) ( NP ( NP ( NNS models ) ) ( SBAR ( S ( VP ( TO to ) ( VP ( VB stroll ) ( NP ( DT the ) ( NNS aisles ) ) ( S-ADV ( VP ( VBG sporting ) ( NP ( PRP$ their ) ( NNS jewels ) ) ) ) ) ) ) ) ) ) ) ) ( CC and ) ( S ( NP-SBJ-4 ( PRP they ) ) ( VP ( VBP 're ) ( ADVP ( RB even ) ) ( VP ( VBG beginning ) ( S ( VP ( TO to ) ( VP ( VB borrow ) ( NP ( NP ( DT a ) ( JJ perennial ) ( NN favorite ) ) ( PP ( IN of ) ( NP ( DT the ) ( NN beauty ) ( NN business ) ) ) ( S-NOM ( VP ( VBG offering ) ( NP ( DT a ) ( NN gift ) ) ( SBAR-TMP ( WHADVP-3 ( WRB when ) ) ( S ( NP-SBJ ( NNS consumers ) ) ( VP ( VBP make ) ( NP ( DT a ) ( NN purchase ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

They 're hiring models to stroll the aisles sporting their jewels and they 're even beginning to borrow a perennial favorite of the beauty business offering a gift when consumers make a purchase


( SINV ( S-TPC-1 ( NP-SBJ-2 ( PRP We ) ) ( VP ( VBP 've ) ( VP ( VBN started ) ( S ( VP ( VBG trying ) ( NP ( RB just ) ( IN about ) ( NN anything ) ) ( S-PRP ( VP ( TO to ) ( VP ( VB keep ) ( S ( NP-SBJ ( NNS sales ) ) ( VP ( VBG moving ) ( PP-LOC ( IN in ) ( NP ( DT the ) ( NNS stores ) ) ) ) ) ) ) ) ) ) ) ) ) ( VP ( VBZ says ) ) ( NP-SBJ ( NP ( NNP Kim ) ( NNP Renk ) ) ( NP ( DT a ) ( NNP Swank ) ( NN vice ) ( NN president ) ) ) )

We 've started trying just about anything to keep sales moving in the stores says Kim Renk a Swank vice president


( S ( CC But ) ( NP-SBJ ( EX there ) ) ( VP ( VBP are ) ( NP-PRD ( NNS limits ) ) ) )

But there are limits


( S ( NP-SBJ ( NNP Ms. ) ( NNP Renk ) ) ( VP ( VBZ says ) ( SBAR ( S ( NP-SBJ ( NNS retailers ) ) ( VP ( VBD nixed ) ( NP ( NP ( DT a ) ( NN promotion ) ) ( PP ( IN for ) ( NP ( NP ( NNS pins ) ) ( PP ( IN with ) ( NP ( NN animal ) ( NNS motifs ) ) ) ) ) ) ) ) ) ) )

Ms. Renk says retailers nixed a promotion for pins with animal motifs


( FRAG ( NP ( PRP$ Her ) ( NN idea ) ) ( S ( VP ( VB bring ) ( PRT ( RP in ) ) ( NP ( JJ live ) ( NN zoo ) ( NNS animals ) ) ) ) )

Her idea bring in live zoo animals


( S ( NP-SBJ ( NP ( NNP Trifari ) ) ( SBAR ( WHNP-219 ( WP$ whose ) ( JJ national ) ( NNS ads ) ) ( S ( NP-TMP ( RB earlier ) ( DT this ) ( NN year ) ) ( VP ( VBD included ) ( NP ( NP ( NN paper ) ( NNS cutouts ) ) ( PP ( IN of ) ( NP ( PRP$ its ) ( NN costume ) ( NN finery ) ) ) ) ) ) ) ) ( VP ( VBZ takes ) ( NP ( DT a ) ( JJR tamer ) ( NN approach ) ) ) )

Trifari whose national ads earlier this year included paper cutouts of its costume finery takes a tamer approach


( SINV ( S-TPC-1 ( NP-SBJ ( DT The ) ( NN company ) ) ( VP ( VBZ focuses ) ( PP-CLR ( IN on ) ( NP ( DT the ) ( JJ how-to ) ( NNS aspects ) ) ) ) ) ( VP ( VBZ says ) ) ( NP-SBJ ( NP ( NNP Andrew ) ( NNP E. ) ( NNP Philip ) ) ( NP ( NN president ) ) ) )

The company focuses on the how-to aspects says Andrew E. Philip president


( S ( NP-SBJ ( NNP Trifari ) ) ( ADVP-TMP ( RB now ) ) ( VP ( VBZ trains ) ( S ( NP-SBJ ( NNS sales ) ( NN help ) ) ( VP ( TO to ) ( VP ( VB advise ) ( NP ( NNS customers ) ) ( PP-CLR ( IN on ) ( NP ( DT the ) ( JJS best ) ( NN earring ) ( NNS styles ) ) ) ) ) ) ) )

Trifari now trains sales help to advise customers on the best earring styles


( S ( S ( CC But ) ( NP-SBJ ( NNS cosmetics ) ( NNS firms ) ) ( ADVP ( RB still ) ) ( VP ( VBP have ) ( NP ( CD one ) ( JJ big ) ( NN marketing ) ( NN edge ) ) ) ) ( S ( NP-SBJ ( PRP They ) ) ( VP ( VBP motivate ) ( NP ( NNS sales ) ( NNS people ) ) ( PP-MNR ( IN with ) ( NP ( NNS commissions ) ) ) ) ) )

But cosmetics firms still have one big marketing edge They motivate sales people with commissions


( S ( NP-SBJ-1 ( NN Jewelry ) ( NNS makers ) ) ( VP ( VP ( ADVP-TMP ( RB rarely ) ) ( VBP pay ) ( NP ( NNS commissions ) ) ) ( CC and ) ( VP ( VBP are ) ( RB n't ) ( VP ( VBN expected ) ( S ( VP ( TO to ) ) ) ( ADVP-TMP ( RB anytime ) ( RB soon ) ) ) ) ) )

Jewelry makers rarely pay commissions and are n't expected to anytime soon


( NP-HLN ( NNS Odds ) ( CC and ) ( NNS Ends ) )

Odds and Ends


( S ( PP ( IN DESPITE ) ( NP ( NP ( VBG GROWING ) ( NN interest ) ) ( PP ( IN in ) ( NP ( DT the ) ( NN environment ) ) ) ) ) ( NP-SBJ ( NNP U.S. ) ( NNS consumers ) ) ( VP ( VBP have ) ( RB n't ) ( VP ( VBN shown ) ( NP ( NP ( JJ much ) ( NN interest ) ) ( PP ( IN in ) ( NP ( NP ( JJ refillable ) ( NNS packages ) ) ( PP ( IN for ) ( NP ( NN household ) ( NNS products ) ) ) ) ) ) ) ) )

DESPITE GROWING interest in the environment U.S. consumers have n't shown much interest in refillable packages for household products


( S ( NP-SBJ-1 ( NNP Procter ) ( CC & ) ( NNP Gamble ) ( NNP Co. ) ) ( ADVP-TMP ( RB recently ) ) ( VP ( VP ( VBD introduced ) ( NP ( NP ( JJ refillable ) ( NNS versions ) ) ( PP ( IN of ) ( NP ( NP ( CD four ) ( NNS products ) ) ( PP ( VBG including ) ( NP ( NP ( NNP Tide ) ) ( CC and ) ( NP ( NNP Mr. ) ( NNP Clean ) ) ) ) ) ) ) ( PP-LOC ( IN in ) ( NP ( NNP Canada ) ) ) ) ( CC but ) ( VP ( VBZ does ) ( RB n't ) ( VP ( VB plan ) ( S ( VP ( TO to ) ( VP ( VB bring ) ( NP ( PRP them ) ) ( PP-DIR ( TO to ) ( NP ( DT the ) ( NNP U.S. ) ) ) ) ) ) ) ) ) )

Procter & Gamble Co. recently introduced refillable versions of four products including Tide and Mr. Clean in Canada but does n't plan to bring them to the U.S.


( S ( NP-SBJ ( NNS Marketers ) ) ( VP ( VBP believe ) ( SBAR ( S ( NP-SBJ ( JJS most ) ( NNPS Americans ) ) ( VP ( MD wo ) ( RB n't ) ( VP ( VB make ) ( NP ( DT the ) ( NN convenience ) ( NN trade-off ) ) ) ) ) ) ) )

Marketers believe most Americans wo n't make the convenience trade-off


( S-HLN ( NP-SBJ ( NNPS Braumeisters ) ( NNP Ltd. ) ) ( VP ( VBZ tests ) ( NP ( NP ( DT a ) ( NN beer ) ) ( VP ( VBN brewed ) ( PP-CLR ( IN with ) ( NP ( NP ( NN oat ) ( NN bran ) ) ( CONJP ( RB rather ) ( IN than ) ) ( NP ( NN rice ) ( CC or ) ( NN corn ) ) ) ) ) ) ) )

Braumeisters Ltd. tests a beer brewed with oat bran rather than rice or corn


( S ( S-ADV ( VP ( VBN Called ) ( S ( NP-PRD ( NP ( NNP Otto ) ( POS 's ) ) ( NNP Original ) ( NNP Oat ) ( NNP Bran ) ( NNP Beer ) ) ) ) ) ( NP-SBJ-2 ( DT the ) ( NN brew ) ) ( VP ( VBZ costs ) ( NP ( NP ( QP ( IN about ) ( CD 12.75 ) ) ) ( NP-ADV ( DT a ) ( NN case ) ) ) ) )

Called Otto 's Original Oat Bran Beer the brew costs about 12.75 a case


( FRAG ( NP ( DT No ) ( NN cholesterol ) ) ( PP ( IN of ) ( NP ( NN course ) ) ) )

No cholesterol of course


( S ( NP-SBJ ( NNP SFE ) ( NNPS Technologies ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ-49 ( NNP William ) ( NNP P. ) ( NNP Kuehn ) ) ( VP ( VBD was ) ( VP ( VBN elected ) ( S ( NP-PRD ( NP ( NP ( NN chairman ) ) ( CC and ) ( NP ( JJ chief ) ( JJ executive ) ( NN officer ) ) ) ( PP ( IN of ) ( NP ( DT this ) ( JJ troubled ) ( NN electronics ) ( NNS parts ) ( NN maker ) ) ) ) ) ) ) ) ) ) )

SFE Technologies said William P. Kuehn was elected chairman and chief executive officer of this troubled electronics parts maker


( S ( NP-SBJ ( NP ( DT The ) ( JJ 45-year-old ) ( NNP Mr. ) ( NNP Kuehn ) ) ( SBAR ( WHNP-74 ( WP who ) ) ( S ( VP ( VBZ has ) ( NP ( NP ( DT a ) ( NN background ) ) ( PP-LOC ( IN in ) ( NP ( NN crisis ) ( NN management ) ) ) ) ) ) ) ) ( VP ( VBZ succeeds ) ( NP ( NP ( NNP Alan ) ( NNP D. ) ( NNP Rubendall ) ) ( NP ( CD 45 ) ) ) ) )

The 45-year-old Mr. Kuehn who has a background in crisis management succeeds Alan D. Rubendall 45


( S ( NP-SBJ ( NP ( NNP Jerome ) ( NNP J. ) ( NNP Jahn ) ) ( NP ( NP ( NN executive ) ( NN vice ) ( NN president ) ) ( CC and ) ( NP ( JJ chief ) ( JJ financial ) ( NN officer ) ) ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( NNP Mr. ) ( NNP Rubendall ) ) ( VP ( VBD was ) ( VP ( VBG resigning ) ( PP ( IN by ) ( NP ( NP ( JJ mutual ) ( NN agreement ) ) ( PP ( IN with ) ( NP ( DT the ) ( NN board ) ) ) ) ) ) ) ) ) ) )

Jerome J. Jahn executive vice president and chief financial officer said Mr. Rubendall was resigning by mutual agreement with the board


( S ( S-TPC-2 ( NP-SBJ-1 ( PRP He ) ) ( VP ( VBZ is ) ( VP ( VBG going ) ( S ( VP ( TO to ) ( VP ( VB pursue ) ( NP ( JJ other ) ( NNS interests ) ) ) ) ) ) ) ) ( NP-SBJ ( NNP Mr. ) ( NNP Jahn ) ) ( VP ( VBD said ) ) )

He is going to pursue other interests Mr. Jahn said


( S ( NP-SBJ-50 ( NNP Mr. ) ( NNP Rubendall ) ) ( VP ( MD could ) ( RB n't ) ( VP ( VB be ) ( VP ( VBN reached ) ) ) ) )

Mr. Rubendall could n't be reached


( S-1 ( NP-SBJ ( NNP Mr. ) ( NNP Kuehn ) ) ( PRN ( S ( NP-SBJ ( DT the ) ( NN company ) ) ( VP ( VBD said ) ) ) ) ( VP ( MD will ) ( VP ( VB retain ) ( NP ( NP ( DT the ) ( NN rest ) ) ( PP ( IN of ) ( NP ( DT the ) ( JJ current ) ( NN management ) ( NN team ) ) ) ) ) ) )

Mr. Kuehn the company said will retain the rest of the current management team


( S ( PP ( IN For ) ( NP ( NP ( DT the ) ( CD nine ) ( NNS months ) ) ( VP ( VBN ended ) ( NP-TMP ( NNP July ) ( CD 29 ) ) ) ) ) ( NP-SBJ ( NNP SFE ) ( NNPS Technologies ) ) ( VP ( VBD reported ) ( NP ( NP ( DT a ) ( JJ net ) ( NN loss ) ) ( PP ( IN of ) ( NP ( CD 889,000 ) ) ) ( PP ( IN on ) ( NP ( NP ( NNS sales ) ) ( PP ( IN of ) ( NP ( QP ( CD 23.4 ) ( CD million ) ) ) ) ) ) ) ) )

For the nine months ended July 29 SFE Technologies reported a net loss of 889,000 on sales of 23.4 million