( S ( S ( NP-SBJ-1 ( NP ( DT The ) ( NNP Sandinista ) ( NN government ) ) ( CC and ) ( NP ( DT the ) ( JJ U.S.-backed ) ( NNS insurgents ) ) ) ( VP ( VBD agreed ) ( PP-TMP ( IN in ) ( NP ( NNP March ) ) ) ( S ( VP ( TO to ) ( VP ( VB suspend ) ( NP ( JJ offensive ) ( NNS operations ) ) ) ) ) ) ) ( CC but ) ( S ( NP-SBJ ( EX there ) ) ( VP ( VBZ has ) ( VP ( VBN been ) ( NP-PRD ( JJ sporadic ) ( NN fighting ) ) ) ) ) )

The Sandinista government and the U.S.-backed insurgents agreed in March to suspend offensive operations but there has been sporadic fighting


( S ( S-TPC-2 ( NP-SBJ ( NNS Scientists ) ) ( VP ( VBP have ) ( VP ( VBN isolated ) ( NP ( NP ( DT a ) ( NN molecule ) ) ( SBAR ( WHNP-1 ( WDT that ) ) ( S ( VP ( MD may ) ( VP ( VB hold ) ( NP ( NN potential ) ) ( PP ( IN as ) ( NP ( NP ( DT a ) ( NN treatment ) ) ( PP ( IN for ) ( NP ( NP ( NNS disruptions ) ) ( PP ( IN of ) ( NP ( DT the ) ( JJ immune ) ( NN system ) ) ) ( VP ( VBG ranging ) ( PP-DIR ( PP ( IN from ) ( NP ( JJ organ-transplant ) ( NN rejection ) ) ) ( PP ( TO to ) ( NP ( NNS allergies ) ( CC and ) ( NN asthma ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ( NP-SBJ ( NNP Immunex ) ( NNP Corp. ) ) ( VP ( VBD said ) ) )

Scientists have isolated a molecule that may hold potential as a treatment for disruptions of the immune system ranging from organ-transplant rejection to allergies and asthma Immunex Corp. said


( S ( NP-SBJ ( DT The ) ( NN molecule ) ) ( VP ( VBZ is ) ( NP-PRD ( NP ( DT the ) ( NN mouse ) ( NN version ) ) ( PP ( IN of ) ( NP ( NP ( DT a ) ( NN protein ) ) ( VP ( VBD called ) ( NP ( DT the ) ( NN interleukin-4 ) ( NN receptor ) ) ) ( SBAR ( WHNP-5 ( WDT which ) ) ( S ( VP ( VBZ directs ) ( NP ( NP ( DT the ) ( NN growth ) ( CC and ) ( NN function ) ) ( PP ( IN of ) ( NP ( JJ white ) ( NN blood ) ( NNS cells ) ) ) ) ) ) ) ) ) ) ) )

The molecule is the mouse version of a protein called the interleukin-4 receptor which directs the growth and function of white blood cells


( S ( VP ( VBN Died ) ) ( NP-SBJ ( NP ( NNP Alfred ) ( NNP Hayes ) ) ( NP ( CD 79 ) ) ( NP ( NP ( JJ former ) ( NN president ) ) ( PP ( IN of ) ( NP ( NP ( DT the ) ( NNP Federal ) ( NNP Reserve ) ( NNP Bank ) ) ( PP ( IN of ) ( NP ( NNP New ) ( NNP York ) ) ) ) ) ) ) ( NP-TMP ( NNP Saturday ) ) ( PP-LOC ( IN in ) ( NP ( NP ( NNP New ) ( NNP Canaan ) ) ( NP ( NNP Conn ) ) ) ) )

Died Alfred Hayes 79 former president of the Federal Reserve Bank of New York Saturday in New Canaan Conn


( S ( NP-SBJ ( NP ( NNP Procter ) ( CC & ) ( NNP Gamble ) ( NNP Co. ) ) ( CC and ) ( NP ( NNP Noxell ) ( NNP Corp. ) ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( PRP they ) ) ( VP ( VBD received ) ( NP ( NP ( JJ early ) ( NN termination ) ) ( PP ( IN of ) ( NP ( NP ( DT the ) ( NN waiting ) ( NN period ) ) ( PP-LOC ( IN under ) ( NP ( DT the ) ( NNP Hart-Scott-Rodino ) ( NNP Act ) ) ) ( PP ( VBG regarding ) ( NP ( NP ( DT the ) ( VBN proposed ) ( ADJP ( QP ( CD 1.4 ) ( CD billion ) ) ) ( NN merger ) ) ( PP ( IN of ) ( NP ( NNP Noxell ) ) ) ( PP ( IN into ) ( NP ( NNP P&G ) ) ) ) ) ) ) ) ) ) ) ) )

Procter & Gamble Co. and Noxell Corp. said they received early termination of the waiting period under the Hart-Scott-Rodino Act regarding the proposed 1.4 billion merger of Noxell into P&G


( S ( S-TPC-1 ( NP-SBJ ( NP ( NNS Shareholders ) ) ( PP ( IN of ) ( NP ( NP ( NNP Noxell ) ) ( PP ( IN of ) ( NP-LOC ( NP ( NNP Hunt ) ( NNP Valley ) ) ( NP ( NNP Md. ) ) ) ) ) ) ) ( VP ( MD will ) ( VP ( VB vote ) ( PP-CLR ( IN on ) ( NP ( DT the ) ( NN merger ) ) ) ( PP-LOC ( IN at ) ( NP ( DT a ) ( JJ special ) ( NN meeting ) ) ) ( PP-TMP ( IN on ) ( NP ( NNP Nov. ) ( CD 30 ) ) ) ) ) ) ( NP-SBJ ( DT the ) ( NNS companies ) ) ( VP ( VBD said ) ) )

Shareholders of Noxell of Hunt Valley Md. will vote on the merger at a special meeting on Nov. 30 the companies said


( S ( NP-SBJ-2 ( NP ( NNP P&G ) ) ( NP-LOC ( NNP Cincinnati ) ) ) ( VP ( VBD agreed ) ( S ( VP ( TO to ) ( VP ( VB exchange ) ( NP ( NP ( NP ( CD 0.272 ) ( NN share ) ) ( PP ( IN of ) ( NP ( PRP$ its ) ( JJ common ) ( NN stock ) ) ) ) ) ( PP-CLR ( IN for ) ( NP ( NP ( DT each ) ( NN share ) ) ( PP ( IN of ) ( NP ( NNP Noxell ) ( UCP ( JJ common ) ( CC and ) ( NNP Class ) ( NNP B ) ) ( NN stock ) ) ) ) ) ( NP-1 ( NP ( DT a ) ( NN total ) ) ( PP ( IN of ) ( NP ( QP ( RB about ) ( CD 11 ) ( CD million ) ) ( NNP P&G ) ( NNS shares ) ) ) ) ) ) ) ) )

P&G Cincinnati agreed to exchange 0.272 share of its common stock for each share of Noxell common and Class B stock a total of about 11 million P&G shares


( S ( NP-SBJ ( DT The ) ( NN transaction ) ) ( VP ( MD would ) ( VP ( VB mark ) ( NP ( NP ( DT the ) ( NN entry ) ) ( PP ( IN of ) ( NP ( NNP P&G ) ) ) ( PP ( IN into ) ( NP ( NNS cosmetics ) ) ) ) ) ) )

The transaction would mark the entry of P&G into cosmetics


( S ( NP-SBJ ( DT The ) ( NN company ) ) ( ADVP-TMP ( RB already ) ) ( VP ( VBZ markets ) ( NP ( NP ( DT a ) ( JJ wide ) ( NN range ) ) ( PP ( IN of ) ( NP ( NNS detergents ) ( NN food ) ( NN household ) ( CC and ) ( NN health-care ) ( NNS products ) ) ) ) ) )

The company already markets a wide range of detergents food household and health-care products


( S ( NP-SBJ ( NP ( NNP Avondale ) ( NNP Industries ) ( NNP Inc. ) ) ( NP-LOC ( NNP New ) ( NNP Orleans ) ) ) ( VP ( VBD received ) ( NP ( NP ( DT a ) ( ADJP ( QP ( CD 23 ) ( CD million ) ) ) ( NN contract ) ) ) ( PP-CLR ( IN from ) ( NP ( DT the ) ( NNP Navy ) ) ) ( SBAR-2 ( S ( VP ( TO to ) ( VP ( VB enlarge ) ( PP-EXT ( IN by ) ( NP ( CD 50 ) ( NN % ) ) ) ( NP ( NP ( DT the ) ( NN capacity ) ) ( PP ( IN of ) ( NP ( DT an ) ( JJ auxiliary ) ( NN oiler ) ) ) ) ) ) ) ) ) )

Avondale Industries Inc. New Orleans received a 23 million contract from the Navy to enlarge by 50 % the capacity of an auxiliary oiler


( S ( NP-SBJ ( DT The ) ( NN award ) ) ( VP ( VBZ results ) ( PP-CLR ( IN from ) ( NP ( NP ( NP ( DT the ) ( NNP Navy ) ( POS 's ) ) ( VBG exercising ) ) ( PP ( IN of ) ( NP ( NP ( DT an ) ( NN option ) ) ( PP-LOC ( IN in ) ( NP ( NP ( DT an ) ( JJR earlier ) ( NN contract ) ) ( SBAR ( S ( NP-SBJ ( PRP it ) ) ( VP ( VBD awarded ) ( NP ( NNP Avondale ) ) ) ) ) ) ) ) ) ) ) ) )

The award results from the Navy 's exercising of an option in an earlier contract it awarded Avondale


( S ( S-TPC-1 ( NP-SBJ ( NNP Rorer ) ( NNP Group ) ( NNP Inc. ) ) ( VP ( MD will ) ( VP ( VB report ) ( SBAR ( IN that ) ( S ( NP-SBJ ( JJ third-quarter ) ( NN profit ) ) ( VP ( VBD rose ) ( NP-EXT ( QP ( RBR more ) ( IN than ) ( CD 15 ) ) ( NN % ) ) ( PP-DIR ( IN from ) ( ADVP-TMP ( NP ( DT a ) ( NN year ) ) ( RBR earlier ) ) ) ( SBAR-ADV ( IN though ) ( S ( NP-SBJ ( DT the ) ( NN gain ) ) ( VP ( VBZ is ) ( ADJP-PRD ( RB wholly ) ( JJ due ) ( PP ( TO to ) ( NP ( NN asset ) ( NNS sales ) ) ) ) ) ) ) ) ) ) ) ) ) ( NP-SBJ ( NP ( NNP Robert ) ( NNP Cawthorn ) ) ( NP ( NP ( NN chairman ) ) ( NP ( NN president ) ) ( CC and ) ( NP ( JJ chief ) ( JJ executive ) ( NN officer ) ) ) ) ( VP ( VBD said ) ) )

Rorer Group Inc. will report that third-quarter profit rose more than 15 % from a year earlier though the gain is wholly due to asset sales Robert Cawthorn chairman president and chief executive officer said


( S ( NP-SBJ ( PRP$ His ) ( NN projection ) ) ( VP ( VBZ indicates ) ( NP ( NP ( NN profit ) ) ( PP-TMP ( IN in ) ( NP ( DT the ) ( JJS latest ) ( NN quarter ) ) ) ( PP ( IN of ) ( NP ( NP ( NP ( QP ( JJR more ) ( IN than ) ( CD 17.4 ) ( CD million ) ) ) ( CC or ) ( NP ( NP ( CD 55 ) ( NNS cents ) ) ( NP-ADV ( DT a ) ( NN share ) ) ) ) ( PP ( VBN compared ) ( PP ( IN with ) ( NP ( NP ( NP ( QP ( CD 15.2 ) ( CD million ) ) ) ( CC or ) ( NP ( NP ( CD 48 ) ( NNS cents ) ) ( NP-ADV ( DT a ) ( NN share ) ) ) ) ( ADVP-TMP ( NP ( DT a ) ( NN year ) ) ( RB ago ) ) ) ) ) ) ) ) ) )

His projection indicates profit in the latest quarter of more than 17.4 million or 55 cents a share compared with 15.2 million or 48 cents a share a year ago


( S ( NP-SBJ ( NNP Mr. ) ( NNP Cawthorn ) ) ( VP ( VBD said ) ( PP-LOC ( IN in ) ( NP ( DT an ) ( NN interview ) ) ) ( SBAR ( IN that ) ( S ( NP-SBJ ( NNS sales ) ) ( VP ( MD will ) ( VP ( VB show ) ( NP ( NP ( DT an ) ( NN increase ) ) ( PP ( IN from ) ( ADVP-TMP ( NP ( DT a ) ( NN year ) ) ( RB ago ) ) ) ( PP ( IN of ) ( NP ( QP ( RB somewhat ) ( JJR less ) ( IN than ) ( CD 10 ) ) ( NN % ) ) ) ) ) ) ) ) ) )

Mr. Cawthorn said in an interview that sales will show an increase from a year ago of somewhat less than 10 %


( S ( PP-TMP ( IN Through ) ( NP ( NP ( DT the ) ( JJ first ) ( CD six ) ( NNS months ) ) ( PP ( IN of ) ( NP ( CD 1989 ) ) ) ) ) ( NP-SBJ ( NNS sales ) ) ( VP ( VBD had ) ( VP ( VBN grown ) ( NP-EXT ( QP ( RB about ) ( CD 12 ) ) ( NN % ) ) ( PP-DIR ( IN from ) ( NP ( DT the ) ( JJ year-earlier ) ( NN period ) ) ) ) ) )

Through the first six months of 1989 sales had grown about 12 % from the year-earlier period


( S ( NP-SBJ ( NP ( NN Growth ) ) ( PP ( IN of ) ( NP ( CD 10 ) ( NN % ) ) ) ) ( VP ( MD would ) ( VP ( VB make ) ( S ( NP-SBJ ( NP ( NNS sales ) ) ( PP ( IN for ) ( NP ( DT the ) ( JJS latest ) ( NN quarter ) ) ) ) ( NP-PRD ( NP ( QP ( CD 269 ) ( CD million ) ) ) ( PP ( VBN compared ) ( PP ( IN with ) ( NP ( NP ( QP ( CD 244.6 ) ( CD million ) ) ) ( ADVP-TMP ( NP ( DT a ) ( NN year ) ) ( RB ago ) ) ) ) ) ) ) ) ) )

Growth of 10 % would make sales for the latest quarter 269 million compared with 244.6 million a year ago


( S ( NP-SBJ ( NNP Mr. ) ( NNP Cawthorn ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( NP ( DT the ) ( NN profit ) ( NN growth ) ) ( PP-TMP ( IN in ) ( NP ( DT the ) ( JJS latest ) ( NN quarter ) ) ) ) ( VP ( VBD was ) ( ADJP-PRD ( JJ due ) ( PP ( TO to ) ( NP ( NP ( DT the ) ( NN sale ) ) ( PP ( IN of ) ( NP ( CD two ) ( NNP Rorer ) ( NNS drugs ) ) ) ) ) ) ) ) ) ) )

Mr. Cawthorn said the profit growth in the latest quarter was due to the sale of two Rorer drugs


( S ( NP-SBJ-1 ( NP ( NNP Asilone ) ) ( NP ( DT an ) ( NN antacid ) ) ) ( VP ( VBD was ) ( VP ( VBN sold ) ( PP-DTV ( TO to ) ( NP ( NP ( NNP Boots ) ( NNP PLC ) ) ( NP-LOC ( NNP London ) ) ) ) ) ) )

Asilone an antacid was sold to Boots PLC London


( S ( NP-SBJ-1 ( NP ( NNP Thrombinar ) ) ( NP ( NP ( DT a ) ( NN drug ) ) ( VP ( VBN used ) ( S-CLR ( VP ( TO to ) ( VP ( VB stanch ) ( NP ( NN bleeding ) ) ) ) ) ) ) ) ( VP ( VBD was ) ( VP ( VBN sold ) ( PP-DTV ( TO to ) ( NP ( NP ( NNP Jones ) ( NNP Medical ) ( NNP Industries ) ( NNP Inc. ) ) ( NP-LOC ( NNP St. ) ( NNP Louis ) ) ) ) ) ) )

Thrombinar a drug used to stanch bleeding was sold to Jones Medical Industries Inc. St. Louis


( S ( NP-SBJ ( PRP He ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( NNP Rorer ) ) ( VP ( VP ( VBD sold ) ( NP ( DT the ) ( NNS drugs ) ) ( PP-CLR ( IN for ) ( NP ( JJ nice ) ( NNS prices ) ) ) ) ( CC and ) ( VP ( MD will ) ( VP ( VB record ) ( NP ( NP ( DT a ) ( VBN combined ) ( JJ pretax ) ( NN gain ) ) ( PP-LOC ( IN on ) ( NP ( DT the ) ( NNS sales ) ) ) ( PP ( IN of ) ( NP ( QP ( CD 20 ) ( CD million ) ) ) ) ) ) ) ) ) ) ) )

He said Rorer sold the drugs for nice prices and will record a combined pretax gain on the sales of 20 million


( S ( S-TPC-1 ( SBAR-ADV ( IN As ) ( S ( NP-SBJ ( NP ( DT the ) ( NN gain ) ) ( PP ( IN from ) ( NP ( DT the ) ( NNS sales ) ) ) ) ( VP ( VBZ indicates ) ) ) ) ( NP-SBJ ( NN operating ) ( NN profit ) ) ( VP ( VBD was ) ( PP-LOC-PRD ( ADVP ( RB significantly ) ) ( IN below ) ( NP ( DT the ) ( JJ year-earlier ) ( NN level ) ) ) ) ) ( NP-SBJ ( NNP Mr. ) ( NNP Cawthorn ) ) ( VP ( VBD said ) ) )

As the gain from the sales indicates operating profit was significantly below the year-earlier level Mr. Cawthorn said


( S ( NP-SBJ ( NNP Rorer ) ) ( PP-TMP ( IN in ) ( NP ( NNP July ) ) ) ( VP ( VBD had ) ( VP ( VBN projected ) ( NP ( NP ( JJR lower ) ( JJ third-quarter ) ( NN operating ) ( NN profit ) ) ( CC but ) ( NP ( NP ( JJR higher ) ( NN profit ) ) ( PP ( IN for ) ( NP ( NP ( DT all ) ) ( PP ( IN of ) ( NP ( CD 1989 ) ) ) ) ) ) ) ) ) )

Rorer in July had projected lower third-quarter operating profit but higher profit for all of 1989


( S ( NP-SBJ ( PRP He ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( DT the ) ( NN company ) ) ( VP ( VBZ is ) ( ADVP-TMP ( RB still ) ) ( VP ( VBG looking ) ( PP-CLR ( IN for ) ( NP ( NP ( DT a ) ( JJ strong ) ( JJ fourth ) ( NN quarter ) ) ( PP-LOC ( IN in ) ( NP ( NP ( DT all ) ( NNS areas ) ) ( NP ( NP ( NNS sales ) ) ( NP ( NN operating ) ( NN income ) ) ( CC and ) ( NP ( JJ net ) ( NN income ) ) ) ) ) ) ) ) ) ) ) ) )

He said the company is still looking for a strong fourth quarter in all areas sales operating income and net income


( S ( NP-SBJ ( NNP Mr. ) ( NNP Cawthorn ) ) ( VP ( VBD attributed ) ( NP ( NP ( DT the ) ( NN decline ) ) ( PP-LOC ( IN in ) ( NP ( JJ third-quarter ) ( NN operating ) ( NN profit ) ) ) ) ( PP-CLR ( PP ( TO to ) ( NP ( NP ( DT the ) ( JJR stronger ) ( NN dollar ) ) ( SBAR ( WHNP-2 ( WDT which ) ) ( S ( VP ( VBZ reduces ) ( NP ( NP ( DT the ) ( NN value ) ) ( PP ( IN of ) ( NP ( JJ overseas ) ( NN profit ) ) ) ( SBAR ( WHADVP-4 ( WRB when ) ) ( S ( NP-SBJ-1 ( PRP it ) ) ( VP ( VBZ is ) ( VP ( VBN translated ) ( PP-CLR ( IN into ) ( NP ( NNS dollars ) ) ) ) ) ) ) ) ) ) ) ) ) ( PP ( TO to ) ( NP ( NP ( VBN accelerated ) ( NN buying ) ) ( PP ( IN of ) ( NP ( NNP Rorer ) ( NNS products ) ) ) ( PP-TMP ( IN in ) ( NP ( DT the ) ( JJ second ) ( NN quarter ) ) ) ( PP-PRP ( IN because ) ( IN of ) ( NP ( DT a ) ( JJ then-pending ) ( NAC-TMP ( NNP July ) ( CD 1 ) ) ( NN price ) ( NN increase ) ) ) ) ) ( CC and ) ( PP ( TO to ) ( NP ( NP ( JJR higher ) ( NN marketing ) ( NNS expenses ) ) ( PP ( IN for ) ( NP ( NP ( NP ( NNP Rorer ) ( POS 's ) ) ( NNP Maalox ) ( NN antacid ) ) ( SBAR ( WHNP-3 ( WHNP ( WP$ whose ) ( NNS sales ) ( CC and ) ( NN market ) ( NN share ) ) ( PP-LOC ( IN in ) ( NP ( DT the ) ( NNP U.S. ) ) ) ) ( S ( VP ( VBD had ) ( VP ( VBN slipped ) ( PP-TMP ( IN in ) ( NP ( NP ( DT the ) ( JJ first ) ( NN half ) ) ( PP ( IN of ) ( NP ( CD 1989 ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

Mr. Cawthorn attributed the decline in third-quarter operating profit to the stronger dollar which reduces the value of overseas profit when it is translated into dollars to accelerated buying of Rorer products in the second quarter because of a then-pending July 1 price increase and to higher marketing expenses for Rorer 's Maalox antacid whose sales and market share in the U.S. had slipped in the first half of 1989


( S ( NP-SBJ ( PRP He ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ-1 ( NNP Rorer ) ) ( VP ( VBD opted ) ( S ( VP ( TO to ) ( VP ( VB sell ) ( NP ( NNP Asilone ) ( CC and ) ( NNP Thrombinar ) ) ( S-PRP ( VP ( TO to ) ( VP ( VB raise ) ( NP ( NP ( NN revenue ) ) ( SBAR ( WHNP-3 ( WDT that ) ) ( S ( VP ( MD would ) ( VP ( NN kick ) ( VB start ) ( NP ( NP ( PRP$ its ) ( VBN increased ) ( NN marketing ) ( NNS efforts ) ) ( PP-LOC ( IN behind ) ( NP ( NP ( NNP Maalox ) ) ( ADVP-TMP ( RB still ) ) ( NP ( PRP$ its ) ( JJ top-selling ) ( NN product ) ) ( PP ( IN with ) ( NP ( NP ( QP ( RB about ) ( CD 215 ) ( CD million ) ) ) ( PP-LOC ( IN in ) ( NP ( JJ world-wide ) ( NNS sales ) ) ) ( PP-TMP ( IN in ) ( NP ( CD 1988 ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

He said Rorer opted to sell Asilone and Thrombinar to raise revenue that would kick start its increased marketing efforts behind Maalox still its top-selling product with about 215 million in world-wide sales in 1988


( S-1 ( NP-SBJ ( PRP We ) ) ( VP ( VBD had ) ( VP ( VBN underfunded ) ( NP ( NNP Maalox ) ) ( PP-TMP ( IN for ) ( NP ( DT a ) ( NN year ) ) ) ( PRN ( S ( NP-SBJ ( PRP he ) ) ( VP ( VBD said ) ) ) ) ( SBAR-PRP ( IN because ) ( S ( NP-SBJ ( DT the ) ( NN company ) ) ( VP ( VBD was ) ( VP ( VBG concentrating ) ( PP-CLR ( IN on ) ( NP ( NP ( NN research ) ( CC and ) ( NN development ) ) ( CC and ) ( S-NOM ( VP ( VBG promoting ) ( NP ( JJ other ) ( NNS drugs ) ) ) ) ) ) ) ) ) ) ) ) )

We had underfunded Maalox for a year he said because the company was concentrating on research and development and promoting other drugs


( S ( NP-SBJ ( PRP He ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( NNP Rorer ) ) ( VP ( MD will ) ( VP ( VB spend ) ( NP ( NP ( ADJP ( QP ( CD 15 ) ( CD million ) ( TO to ) ( CD 20 ) ( CD million ) ) ) ( JJR more ) ) ) ( PP-CLR ( IN on ) ( NP ( NP ( NNP Maalox ) ( NN advertising ) ( CC and ) ( NN promotion ) ) ( PP-TMP ( IN in ) ( NP ( NP ( DT the ) ( JJ second ) ( NN half ) ) ( PP ( IN of ) ( NP ( CD 1989 ) ) ) ) ) ) ) ( PP-1 ( IN than ) ( PP-TMP ( IN in ) ( NP ( DT the ) ( JJ year-earlier ) ( NN period ) ) ) ) ) ) ) ) ) )

He said Rorer will spend 15 million to 20 million more on Maalox advertising and promotion in the second half of 1989 than in the year-earlier period


( S ( S-TPC-1 ( NP-SBJ ( NP ( DT A ) ( JJ big ) ( NN chunk ) ) ( PP ( IN of ) ( NP ( DT that ) ( JJ additional ) ( NN spending ) ) ) ) ( VP ( VBD came ) ( PP-TMP ( IN in ) ( NP ( DT the ) ( JJ third ) ( NN quarter ) ) ) ) ) ( NP-SBJ ( PRP he ) ) ( VP ( VBD said ) ) )

A big chunk of that additional spending came in the third quarter he said


( S ( NP-SBJ-1 ( PRP I ) ) ( VP ( VBD was ) ( VP ( VBN appalled ) ( S-CLR ( VP ( TO to ) ( VP ( VB read ) ( NP ( NP ( DT the ) ( NNS misstatements ) ) ( PP ( IN of ) ( NP ( NNS facts ) ) ) ( PP-LOC ( IN in ) ( NP ( NP ( PRP$ your ) ( NAC-TMP ( NNP Oct. ) ( CD 13 ) ) ( NN editorial ) ) ( NP-TTL ( NP ( NNP Colombia ) ( POS 's ) ) ( NNP Brave ) ( NNP Publisher ) ) ) ) ) ) ) ) ) ) )

I was appalled to read the misstatements of facts in your Oct. 13 editorial Colombia 's Brave Publisher


( S-CLF ( NP-SBJ ( PRP It ) ) ( VP ( VBZ is ) ( NP-PRD ( DT the ) ( JJ right-wing ) ( NNS guerrillas ) ) ( SBAR ( WHNP-2 ( WP who ) ) ( S ( VP ( VBP are ) ( VP ( VBN aligned ) ( PP-CLR ( IN with ) ( NP ( DT the ) ( NN drug ) ( NNS traffickers ) ) ) ) ) ) ) ( FRAG ( RB not ) ( NP ( DT the ) ( JJ left ) ( NN wing ) ) ) ) )

It is the right-wing guerrillas who are aligned with the drug traffickers not the left wing


( S ( NP-SBJ-1 ( DT This ) ( NN information ) ) ( VP ( VBD was ) ( VP ( VBN gleaned ) ( PP-CLR ( IN from ) ( NP ( NP ( PRP$ your ) ( JJ own ) ( NN news ) ( NNS stories ) ) ( PP ( IN on ) ( NP ( DT the ) ( NN region ) ) ) ) ) ) ) )

This information was gleaned from your own news stories on the region


( S ( NP-SBJ ( NP ( JJ Past ) ( JJ Colombian ) ( NN government ) ( NN tolerance ) ) ( PP ( IN of ) ( NP ( DT the ) ( FW narcotraficantes ) ) ) ) ( VP ( VBD was ) ( ADJP-PRD ( JJ due ) ( PP ( TO to ) ( NP ( NP ( NP ( DT the ) ( NN drug ) ( NNS lords ) ( POS ' ) ) ( NN history ) ) ( PP ( IN of ) ( S-NOM ( VP ( VBG wiping ) ( PRT ( RP out ) ) ( NP ( NP ( NNS leftists ) ) ( PP-LOC ( IN in ) ( NP ( DT the ) ( NNS hinterlands ) ) ) ) ) ) ) ) ) ) ) )

Past Colombian government tolerance of the narcotraficantes was due to the drug lords ' history of wiping out leftists in the hinterlands


( NP ( NP ( NNP Mary ) ( NNP Poulin ) ) ( NP-LOC ( NP ( NNP Palo ) ( NNP Alto ) ) ( NP ( NNP Calif. ) ) ) )

Mary Poulin Palo Alto Calif.


( S ( S ( NP-SBJ ( PRP I ) ) ( VP ( VBP suggest ) ( SBAR ( IN that ) ( S ( NP-SBJ ( NP ( DT The ) ( NNP Wall ) ( NNP Street ) ( NNP Journal ) ) ( PRN ( CONJP ( RB as ) ( RB well ) ( IN as ) ) ( NP ( NP ( JJ other ) ( NNP U.S. ) ( NN news ) ( NNS publications ) ) ( PP ( IN of ) ( NP ( JJ like ) ( NN mind ) ) ) ) ) ) ( VP ( MD should ) ( VP ( VB put ) ( NP ( PRP$ its ) ( NN money ) ) ( SBAR-PUT ( WHADVP-1 ( WRB where ) ) ( S ( NP-SBJ ( PRP$ its ) ( NN mouth ) ) ( VP ( VBZ is ) ) ) ) ) ) ) ) ) ) ( S ( VP ( VP ( VB Lend ) ( NP ( NN computer ) ( NN equipment ) ) ( S-PRP ( VP ( TO to ) ( VP ( VB replace ) ( NP ( NP ( IN that ) ) ( VP ( VBN damaged ) ( PP-LOC ( IN at ) ( NP ( NNP El ) ( NNP Espectador ) ) ) ) ) ) ) ) ) ( VP ( VB buy ) ( NP ( NN ad ) ( NN space ) ) ) ( VP ( VB publish ) ( NP ( NNS stories ) ) ( PP-LOC ( IN under ) ( NP ( NP ( DT the ) ( NNS bylines ) ) ( PP ( IN of ) ( NP ( NNP El ) ( NNP Espectador ) ( NNS journalists ) ) ) ) ) ) ) ) )

I suggest that The Wall Street Journal as well as other U.S. news publications of like mind should put its money where its mouth is Lend computer equipment to replace that damaged at El Espectador buy ad space publish stories under the bylines of El Espectador journalists


( S ( ADVP ( RB Perhaps ) ) ( NP-SBJ-1 ( DT an ) ( NN arrangement ) ) ( VP ( MD could ) ( VP ( VB be ) ( VP ( VBN worked ) ( PRT ( RP out ) ) ( S-2 ( VP ( TO to ) ( VP ( VB sponsor ) ( NP ( NNP El ) ( NNP Espectador ) ( NNS journalists ) ( CC and ) ( NN staff ) ) ( PP-MNR ( IN by ) ( S-NOM ( VP ( VBG paying ) ( PP-CLR ( IN for ) ( NP ( VBN added ) ( NN security ) ) ) ( PP ( IN in ) ( NP ( NP ( NN exchange ) ) ( PP ( IN for ) ( NP ( JJ exclusive ) ( NNS stories ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

Perhaps an arrangement could be worked out to sponsor El Espectador journalists and staff by paying for added security in exchange for exclusive stories


( S ( VP ( VB Reward ) ( NP ( NP ( NNP El ) ( NNP Espectador ) ( POS 's ) ) ( NN courage ) ) ( PP ( IN with ) ( NP ( JJ real ) ( NN support ) ) ) ) )

Reward El Espectador 's courage with real support


( NP ( NNP Douglas ) ( NNP B. ) ( NNP Evans ) )

Douglas B. Evans


( S ( CC And ) ( NP-SBJ ( PRP you ) ) ( VP ( VBD thought ) ( SBAR ( S ( NP-SBJ ( NP ( DT the ) ( JJ only ) ( NN reason ) ) ( SBAR ( S ( VP ( TO to ) ( VP ( VB save ) ( NP ( PRP$ your ) ( VBN canceled ) ( NNS checks ) ) ) ) ) ) ) ( VP ( VBD was ) ( S-PRD ( VP ( TO to ) ( VP ( VB prepare ) ( PP-CLR ( IN for ) ( NP ( DT an ) ( NNP IRS ) ( NN audit ) ) ) ) ) ) ) ) ) ) )

And you thought the only reason to save your canceled checks was to prepare for an IRS audit


( S ( NP-SBJ ( NP ( NNP Reggie ) ( NNP Jackson ) ) ( NP ( DT the ) ( VBN retired ) ( NN baseball ) ( NN star ) ) ) ( VP ( VBZ has ) ( VP ( VBN found ) ( NP ( NP ( DT another ) ( NN use ) ) ( PP ( IN for ) ( NP ( PRP them ) ) ) ) ) ) )

Reggie Jackson the retired baseball star has found another use for them


( S ( NP-SBJ ( NP ( NNP Mr. ) ( NNP Jackson ) ) ( SBAR ( WHNP-1 ( WP who ) ) ( S ( VP ( VBD won ) ( NP ( NP ( DT the ) ( NN nickname ) ) ( NP-TTL ( NNP Mr. ) ( NNP October ) ) ) ( PP-PRP ( IN for ) ( NP ( PRP$ his ) ( NNP World ) ( NNP Series ) ( VBZ exploits ) ) ) ) ) ) ) ( VP ( VBZ is ) ( VP ( VBG selling ) ( NP ( NP ( DT some ) ) ( PP ( IN of ) ( NP ( PRP$ his ) ( VBN canceled ) ( NNS checks ) ) ) ) ( PP-DTV ( TO to ) ( NP ( VB autograph ) ( NNS collectors ) ) ) ( PP ( IN through ) ( NP ( DT a ) ( NN dealer ) ) ) ( PP-CLR ( IN for ) ( NP ( QP ( RB as ) ( JJ much ) ( IN as ) ( CD 500 ) ) ( DT each ) ) ) ) ) )

Mr. Jackson who won the nickname Mr. October for his World Series exploits is selling some of his canceled checks to autograph collectors through a dealer for as much as 500 each


( S ( NP-SBJ ( NNS Dealers ) ) ( VP ( VB say ) ( SBAR ( S ( NP-SBJ ( NP ( DT the ) ( VBG budding ) ( NN trade ) ) ( PP-LOC ( IN in ) ( NP ( NP ( NNP Mr. ) ( NNP Jackson ) ( POS 's ) ) ( VBN canceled ) ( NNS checks ) ) ) ) ( VP ( VBZ is ) ( ADJP-PRD ( JJ unusual ) ) ) ) ) ) )

Dealers say the budding trade in Mr. Jackson 's canceled checks is unusual


( SINV ( S-TPC-2 ( NP-SBJ ( PRP I ) ) ( VP ( VBP do ) ( RB n't ) ( VP ( VB know ) ( PP-CLR ( IN of ) ( NP ( NP ( DT any ) ( VBG living ) ( NN ballplayer ) ) ( SBAR ( WHNP-1 ( WDT that ) ) ( S ( VP ( VBZ 's ) ( ADVP-TMP ( RB ever ) ) ( VP ( VBN done ) ( NP ( PRP it ) ) ) ) ) ) ) ) ) ) ) ( VP ( VBZ says ) ) ( NP-SBJ ( NP ( NNP Jack ) ( NNP Smalling ) ) ( NP ( NP ( NP ( DT a ) ( NN dealer ) ) ( PP-LOC ( IN in ) ( NP ( NP ( NNP Ames ) ) ( NP ( NNP Iowa ) ) ) ) ) ( CC and ) ( NP ( NP ( DT a ) ( VBN recognized ) ( NN expert ) ) ( PP-LOC ( IN in ) ( NP ( NP ( DT the ) ( NN field ) ) ( PP ( IN of ) ( NP ( NN baseball ) ( NNS autographs ) ) ) ) ) ) ) ) )

I do n't know of any living ballplayer that 's ever done it says Jack Smalling a dealer in Ames Iowa and a recognized expert in the field of baseball autographs


( S ( NP-SBJ ( NP ( DT An ) ( JJ initial ) ( NN batch ) ) ( PP ( IN of ) ( NP ( NP ( NNP Mr. ) ( NNP Jackson ) ( POS 's ) ) ( NNS checks ) ) ) ) ( VP ( VBD was ) ( PP-PRD ( IN on ) ( NP ( NN sale ) ) ) ( PP-LOC ( IN at ) ( NP ( NP ( DT a ) ( JJ baseball-card ) ( NN show ) ) ( VP ( VBN held ) ( PP-LOC-CLR ( IN in ) ( NP ( NNP San ) ( NNP Francisco ) ) ) ( PP-TMP ( IN over ) ( NP ( NNP Labor ) ( NNP Day ) ( NN weekend ) ) ) ) ) ) ) )

An initial batch of Mr. Jackson 's checks was on sale at a baseball-card show held in San Francisco over Labor Day weekend


( S ( NP-SBJ-1 ( NNP Mr. ) ( NNP Jackson ) ) ( VP ( VBD showed ) ( PRT ( RP up ) ) ( PP-LOC-CLR ( IN at ) ( NP ( DT the ) ( NN affair ) ) ) ( S-PRP ( VP ( TO to ) ( VP ( VB sign ) ( NP ( NNS autographs ) ) ( PP-PRP ( IN for ) ( NP ( DT a ) ( NN fee ) ) ) ( ADVP ( RB as ) ( RB well ) ) ) ) ) ) )

Mr. Jackson showed up at the affair to sign autographs for a fee as well


( SINV ( S-TPC-3 ( PP ( IN For ) ( NP ( NP ( NN someone ) ) ( SBAR ( WHNP-1 ( WP who ) ) ( S ( VP ( VBZ has ) ( NP ( NP ( NP ( NN everything ) ) ( ADJP ( RB else ) ) ) ( NP ( NP ( NN Reggie ) ( POS 's ) ) ( NN jersey ) ( NN cap ) ( CC and ) ( NNS cards ) ) ) ) ) ) ) ) ( NP-SBJ ( PRP$ his ) ( NNS checks ) ) ( VP ( MD might ) ( VP ( VB be ) ( NP-PRD ( DT a ) ( JJ nice ) ( NN addition ) ) ) ) ) ( VP ( VBZ says ) ) ( NP-SBJ ( NP ( NNP William ) ( NNP Vizas ) ) ( NP ( NP ( NN owner ) ) ( PP ( IN of ) ( NP ( NP ( NP ( NNP Bill ) ( POS 's ) ) ( NNP Sports ) ( NNP Collectibles ) ) ( PP-LOC ( IN in ) ( NP ( NNP Denver ) ) ) ) ) ) ( SBAR ( WHNP-2 ( WP who ) ) ( S ( VP ( VBD examined ) ( NP ( DT the ) ( NNS checks ) ) ( PP-LOC ( IN at ) ( NP ( DT the ) ( NNP San ) ( NNP Francisco ) ( NN card ) ( NN show ) ) ) ) ) ) ) )

For someone who has everything else Reggie 's jersey cap and cards his checks might be a nice addition says William Vizas owner of Bill 's Sports Collectibles in Denver who examined the checks at the San Francisco card show


( S ( PP-TMP ( IN For ) ( NP ( NNS years ) ) ) ( NP-SBJ-1 ( NP ( DT the ) ( VBN canceled ) ( NNS checks ) ) ( PP ( IN of ) ( NP ( NP ( DT a ) ( JJ small ) ( NN number ) ) ( PP ( IN of ) ( NP ( JJ well-known ) ( NN baseball ) ( NNS players ) ) ) ) ) ) ( VP ( VB have ) ( VP ( VBN been ) ( VP ( VBN bought ) ( CC and ) ( VBN sold ) ) ) ) )

For years the canceled checks of a small number of well-known baseball players have been bought and sold


( S ( CC But ) ( NP-SBJ ( DT these ) ( NNS players ) ) ( VP ( VBD were ) ( ADJP-PRD ( JJ dead ) ) ) )

But these players were dead


( SINV ( S-TPC-1 ( ADVP ( RB Maybe ) ) ( S ( ADVP-TMP ( NP ( CD three ) ( NNS years ) ) ( RB ago ) ) ( NP-SBJ ( EX there ) ) ( VP ( VBD were ) ( NP-PRD ( NP ( DT a ) ( NN lot ) ) ( PP ( IN of ) ( NP ( PRN ( NN Ty ) ) ( NNS Cobbs ) ) ) ) ( PP-LOC ( IN in ) ( NP ( DT the ) ( NN hobby ) ) ) ) ) ( CC and ) ( S ( ADVP-TMP ( RB awhile ) ( RB back ) ) ( NP-SBJ ( EX there ) ) ( VP ( VBD were ) ( NP-PRD ( NNP Babe ) ( NNP Ruth ) ( NNS checks ) ) ) ) ) ( VP ( VBZ says ) ) ( NP-SBJ ( NNP Mr. ) ( NNP Smalling ) ) )

Maybe three years ago there were a lot of Ty Cobbs in the hobby and awhile back there were Babe Ruth checks says Mr. Smalling


( S ( ADVP ( RB However ) ) ( NP-SBJ ( NP ( DT the ) ( NN thought ) ) ( PP ( IN of ) ( S-NOM ( NP-SBJ ( DT a ) ( VBG living ) ( NN player ) ) ( VP ( VBG selling ) ( NP ( PRP$ his ) ( NNS checks ) ) ) ) ) ) ( VP ( VBZ rubs ) ( NP ( DT some ) ( NNS people ) ) ( NP-MNR ( DT the ) ( JJ wrong ) ( NN way ) ) ) )

However the thought of a living player selling his checks rubs some people the wrong way


( SINV ( S-TPC-1 ( S ( ADVP ( RB Maybe ) ) ( NP-SBJ ( PRP I ) ) ( VP ( VBP 'm ) ( ADJP-PRD ( NP ( DT a ) ( RB little ) ) ( JJ stuffy ) ) ) ) ( CC but ) ( S ( NP-SBJ ( PRP I ) ) ( VP ( MD would ) ( RB n't ) ( VP ( VB sell ) ( NP ( PRP them ) ) ) ) ) ) ( VP ( VBZ sniffs ) ) ( NP-SBJ ( NP ( NNP Bob ) ( NNP Machon ) ) ( NP ( NP ( NN owner ) ) ( PP ( IN of ) ( NP ( NP ( NP ( NN Papa ) ( POS 's ) ) ( NNP Sports ) ( NNP Cards ) ) ( PP-LOC ( IN in ) ( NP ( NP ( NNP Menlo ) ( NNP Park ) ) ( NP ( NNP Calif ) ) ) ) ) ) ) ) )

Maybe I 'm a little stuffy but I would n't sell them sniffs Bob Machon owner of Papa 's Sports Cards in Menlo Park Calif


( SBARQ ( WHNP-1 ( WP Who ) ) ( SQ ( VP ( VBZ knows ) ( SBAR-NOM ( WHNP-2 ( WRB how ) ( RB much ) ) ( S ( NP-SBJ ( PRP they ) ) ( VP ( MD 'll ) ( VP ( VB be ) ( ADJP-PRD ( JJ worth ) ) ( PP-TMP ( NP ( CD 100 ) ( NNS years ) ) ( IN from ) ( NP ( RB now ) ) ) ) ) ) ) ) ) )

Who knows how much they 'll be worth 100 years from now


( S ( CC And ) ( NP-SBJ ( NNP Mr. ) ( NNP Smalling ) ) ( VP ( VBZ does ) ( RB n't ) ( VP ( VB believe ) ( SBAR ( S ( NP-SBJ ( PRP they ) ) ( VP ( VBP 're ) ( ADJP-PRD ( JJ worth ) ( NP ( DT all ) ( DT that ) ( JJ much ) ) ) ( ADVP-TMP ( RB now ) ) ) ) ) ) ) )

And Mr. Smalling does n't believe they 're worth all that much now


( S ( S-TPC-1 ( NP-SBJ ( PRP I ) ) ( VP ( VBP do ) ( RB n't ) ( VP ( VB think ) ( SBAR ( S ( NP-SBJ ( DT the ) ( NNS checks ) ) ( VP ( VBP are ) ( ADJP-PRD ( JJ worth ) ( NP ( NP ( CD 15 ) ) ( ADVP ( RB apiece ) ) ) ) ) ) ) ) ) ) ( NP-SBJ ( PRP he ) ) ( VP ( VBZ says ) ) )

I do n't think the checks are worth 15 apiece he says


( S ( SBAR-NOM-SBJ ( WHADVP-2 ( WRB Why ) ) ( S ( NP-SBJ ( NP ( NNP Mr. ) ( NNP Jackson ) ) ( SBAR ( WHNP-3 ( WP who ) ) ( S ( VP ( MD could ) ( RB n't ) ( VP ( VB be ) ( VP ( VBN reached ) ( PP-PRP ( IN for ) ( NP ( NN comment ) ) ) ) ) ) ) ) ) ( VP ( VBZ has ) ( VP ( VBN made ) ( S ( NP-SBJ ( NP ( DT some ) ) ( PP ( IN of ) ( NP ( PRP$ his ) ( NNS checks ) ) ) ) ( ADJP-PRD ( JJ available ) ( PP ( IN for ) ( NP ( NN sale ) ) ) ) ) ) ) ) ) ( VP ( VBZ is ) ( RB n't ) ( ADJP-PRD ( JJ clear ) ) ) )

Why Mr. Jackson who could n't be reached for comment has made some of his checks available for sale is n't clear


( S ( NP-SBJ ( PRP He ) ) ( ADVP ( RB probably ) ) ( VP ( VBZ has ) ( RB n't ) ( VP ( VBN done ) ( NP ( PRP it ) ) ( PP-PRP ( IN for ) ( NP ( DT the ) ( NN cash ) ) ) ) ) )

He probably has n't done it for the cash


( SINV ( S-TPC-1 ( NP-SBJ ( PRP I ) ) ( VP ( MD would ) ( VP ( VB say ) ( SBAR ( S ( NP-SBJ ( PRP he ) ) ( VP ( VBZ 's ) ( ADVP ( RB definitely ) ) ( RB not ) ( PP-PRD ( IN in ) ( NP ( NP ( NN need ) ) ( PP ( IN of ) ( NP ( NN money ) ) ) ) ) ) ) ) ) ) ) ( VP ( VBZ says ) ) ( NP-SBJ ( NP ( NNP Matt ) ( NNP Merola ) ) ( NP ( NP ( DT an ) ( NN agent ) ) ( PP ( IN of ) ( NP ( NNP Mr. ) ( NNP Jackson ) ( VBZ 's ) ) ) ( VP ( VBN based ) ( PP-LOC-CLR ( IN in ) ( NP ( NNP New ) ( NNP York ) ) ) ) ) ) )

I would say he 's definitely not in need of money says Matt Merola an agent of Mr. Jackson 's based in New York


( S ( NP-SBJ ( PRP He ) ) ( VP ( VBZ has ) ( NP ( JJ good ) ( NNS investments ) ) ) )

He has good investments


( S ( CC And ) ( NP-SBJ ( NNP Mr. ) ( NNP Jackson ) ) ( ADVP ( RB probably ) ) ( VP ( VBZ has ) ( VP ( VBN opened ) ( NP ( JJ new ) ( VBG checking ) ( NNS accounts ) ) ( ADVP ( RB too ) ) ) ) )

And Mr. Jackson probably has opened new checking accounts too


( S ( CC Or ) ( ADVP ( IN at ) ( JJS least ) ) ( NP-SBJ ( PRP he ) ) ( VP ( MD should ) ) )

Or at least he should


( SINV ( S-TPC-2 ( NP-SBJ ( PRP I ) ) ( VP ( VB assume ) ( SBAR ( S ( NP-SBJ ( DT those ) ( NNS accounts ) ) ( VP ( VBP are ) ( ADJP-PRD ( VBN closed ) ) ) ) ) ) ) ( VP ( VBZ says ) ) ( NP-SBJ-3 ( NNP Mr. ) ( NNP Smalling ) ) ( S-ADV ( VP ( VBG referring ) ( PP-CLR ( TO to ) ( NP ( NP ( DT the ) ( NNS accounts ) ) ( PP ( IN of ) ( NP ( DT the ) ( VBN canceled ) ( NNS checks ) ) ) ) ) ) ) )

I assume those accounts are closed says Mr. Smalling referring to the accounts of the canceled checks


( S ( NP-SBJ ( PRP I ) ) ( VP ( VBP do ) ( RB n't ) ( VP ( VB think ) ( SBAR ( S ( NP-SBJ-1 ( PRP he ) ) ( VP ( MD 'd ) ( VP ( VB want ) ( S ( VP ( TO to ) ( VP ( VB give ) ( PRT ( RP out ) ) ( NP ( PRP$ his ) ( JJ current ) ( NN account ) ( NNS numbers ) ) ) ) ) ) ) ) ) ) ) )

I do n't think he 'd want to give out his current account numbers


( S ( NP-SBJ ( NP ( NNS Companies ) ) ( VP ( VBN listed ) ( PP-LOC ( IN below ) ) ) ) ( VP ( VBN reported ) ( NP ( NP ( JJ quarterly ) ( NN profit ) ) ( ADJP ( RB substantially ) ( JJ different ) ( PP ( IN from ) ( NP ( NP ( DT the ) ( NN average ) ) ( PP ( IN of ) ( NP ( NP ( NNS analysts ) ( POS ' ) ) ( NNS estimates ) ) ) ) ) ) ) ) )

Companies listed below reported quarterly profit substantially different from the average of analysts ' estimates


( S ( NP-SBJ-1 ( DT The ) ( NNS companies ) ) ( VP ( VP ( VBP are ) ( VP ( VBN followed ) ( PP ( IN by ) ( NP-LGS ( QP ( IN at ) ( JJS least ) ( CD three ) ) ( NNS analysts ) ) ) ) ) ( CC and ) ( VP ( VBD had ) ( NP ( NP ( DT a ) ( NN minimum ) ( JJ five-cent ) ( NN change ) ) ( PP-LOC ( IN in ) ( NP ( NP ( JJ actual ) ( NNS earnings ) ) ( PP ( IN per ) ( NP ( NN share ) ) ) ) ) ) ) ) )

The companies are followed by at least three analysts and had a minimum five-cent change in actual earnings per share


( S ( NP-SBJ-1 ( NP ( ADJP ( VBN Estimated ) ( CC and ) ( JJ actual ) ) ( NNS results ) ) ( VP ( VBG involving ) ( NP ( NNS losses ) ) ) ) ( VP ( VBP are ) ( VP ( VBN omitted ) ) ) )

Estimated and actual results involving losses are omitted


( S ( NP-SBJ ( DT The ) ( NN percent ) ( NN difference ) ) ( VP ( VBZ compares ) ( NP ( JJ actual ) ( NN profit ) ) ( PP-CLR ( IN with ) ( NP ( NP ( DT the ) ( CD 30-day ) ( NN estimate ) ) ( SBAR ( WHADVP-1 ( WRB where ) ) ( S ( NP-SBJ ( QP ( IN at ) ( JJS least ) ( CD three ) ) ( NNS analysts ) ) ( VP ( VB have ) ( VP ( NNS issues ) ( NP ( NNS forecasts ) ) ( PP-TMP ( IN in ) ( NP ( DT the ) ( JJ past ) ( CD 30 ) ( NNS days ) ) ) ) ) ) ) ) ) ) )

The percent difference compares actual profit with the 30-day estimate where at least three analysts have issues forecasts in the past 30 days


( S ( ADVP ( RB Otherwise ) ) ( NP-SBJ-1 ( JJ actual ) ( NN profit ) ) ( VP ( VBZ is ) ( VP ( VBN compared ) ( PP-CLR ( IN with ) ( NP ( DT the ) ( CD 300-day ) ( NN estimate ) ) ) ) ) )

Otherwise actual profit is compared with the 300-day estimate


( S ( NP-SBJ ( NNP Apple ) ( NNP Computer ) ( NNP Inc. ) ) ( VP ( VBD posted ) ( NP ( VBN improved ) ( JJ fiscal ) ( JJ fourth-quarter ) ( NN profit ) ) ( ADVP-PRP ( RB due ) ( RB largely ) ( PP ( TO to ) ( NP ( NP ( DT a ) ( ADJP ( QP ( CD 48 ) ( CD million ) ) ) ( NN gain ) ) ( PP-LOC ( IN on ) ( NP ( NP ( DT the ) ( NN sale ) ) ( PP ( IN of ) ( NP ( NP ( PRP$ its ) ( NN stock ) ) ( PP-LOC ( IN in ) ( NP ( NNP Adobe ) ( NNP Systems ) ( NNP Inc ) ) ) ) ) ) ) ) ) ) ) )

Apple Computer Inc. posted improved fiscal fourth-quarter profit due largely to a 48 million gain on the sale of its stock in Adobe Systems Inc


( S ( PP ( VBG Excluding ) ( NP ( DT the ) ( NN gain ) ) ) ( NP-SBJ ( DT the ) ( NN company ) ) ( VP ( VBD registered ) ( NP ( NP ( DT a ) ( JJ modest ) ( ADJP ( CD 4.6 ) ( NN % ) ) ( NN increase ) ) ( PP ( IN for ) ( NP ( NP ( DT the ) ( NN quarter ) ) ( VP ( VBN ended ) ( NP-TMP ( NNP Sept. ) ( CD 29 ) ) ) ) ) ( PP ( TO to ) ( NP ( NP ( QP ( CD 113 ) ( CD million ) ) ) ( CC or ) ( NP ( NP ( CD 87 ) ( NNS cents ) ) ( NP-ADV ( DT a ) ( NN share ) ) ) ) ) ( PP ( IN from ) ( NP ( NP ( DT the ) ( JJ year-earlier ) ( QP ( CD 107.9 ) ( CD million ) ) ) ( CC or ) ( NP ( NP ( CD 84 ) ( NNS cents ) ) ( NP-ADV ( DT a ) ( NN share ) ) ) ) ) ) ) )

Excluding the gain the company registered a modest 4.6 % increase for the quarter ended Sept. 29 to 113 million or 87 cents a share from the year-earlier 107.9 million or 84 cents a share


( S ( NP-SBJ ( NP ( NNP Proceeds ) ) ( PP ( IN of ) ( NP ( DT the ) ( NNP Adobe ) ( NN sale ) ) ) ) ( VP ( VBD brought ) ( NP ( NP ( JJ net ) ( NN income ) ) ( PP-TMP ( IN in ) ( NP ( DT the ) ( NN quarter ) ) ) ) ( PP ( TO to ) ( NP ( NP ( QP ( CD 161.1 ) ( CD million ) ) ) ( CC or ) ( NP ( NP ( CD 1.24 ) ) ( NP-ADV ( DT a ) ( NN share ) ) ) ) ) ) )

Proceeds of the Adobe sale brought net income in the quarter to 161.1 million or 1.24 a share


( S ( NP-SBJ-1 ( NNP Apple ) ( NNS shares ) ) ( VP ( VBD fell ) ( NP-EXT ( CD 75 ) ( NNS cents ) ) ( PP-LOC ( IN in ) ( NP ( JJ over-the-counter ) ( NN trading ) ) ) ( S-CLR ( VP ( TO to ) ( VP ( VB close ) ( PP-CLR ( IN at ) ( NP ( NP ( CD 48 ) ) ( NP-ADV ( DT a ) ( NN share ) ) ) ) ) ) ) ) )

Apple shares fell 75 cents in over-the-counter trading to close at 48 a share


( S ( NP-SBJ ( JJ Fiscal ) ( JJ fourth-quarter ) ( NNS sales ) ) ( VP ( VBD grew ) ( NP-EXT ( QP ( RB about ) ( CD 18 ) ) ( NN % ) ) ( PP-DIR ( TO to ) ( NP ( QP ( CD 1.38 ) ( CD billion ) ) ) ) ( PP-DIR ( IN from ) ( NP ( QP ( CD 1.17 ) ( CD billion ) ) ) ( ADVP-TMP ( NP ( DT a ) ( NN year ) ) ( RBR earlier ) ) ) ) )

Fiscal fourth-quarter sales grew about 18 % to 1.38 billion from 1.17 billion a year earlier


( S ( PP ( IN Without ) ( NP ( DT the ) ( NNP Adobe ) ( NN gain ) ) ) ( NP-SBJ ( NP ( NNP Apple ) ( POS 's ) ) ( JJ full-year ) ( NN operating ) ( NN profit ) ) ( VP ( VBD edged ) ( ADVP-CLR ( RB up ) ( NP ( CD 1.5 ) ( NN % ) ) ) ( PP-DIR ( TO to ) ( NP ( NP ( QP ( CD 406 ) ( CD million ) ) ) ( CC or ) ( NP ( NP ( CD 3.16 ) ) ( NP-ADV ( DT a ) ( NN share ) ) ) ) ) ( PP-DIR ( IN from ) ( NP ( NP ( QP ( CD 400.3 ) ( CD million ) ) ) ( CC or ) ( NP ( NP ( CD 3.08 ) ) ( NP-ADV ( DT a ) ( NN share ) ) ) ) ) ) )

Without the Adobe gain Apple 's full-year operating profit edged up 1.5 % to 406 million or 3.16 a share from 400.3 million or 3.08 a share


( S ( PP ( VBG Including ) ( NP ( DT the ) ( NNP Adobe ) ( NN gain ) ) ) ( NP-SBJ ( JJ full-year ) ( NN net ) ) ( VP ( VBD was ) ( NP-PRD ( NP ( QP ( CD 454 ) ( CD million ) ) ) ( CC or ) ( NP ( NP ( CD 3.53 ) ) ( NP-ADV ( DT a ) ( NN share ) ) ) ) ) )

Including the Adobe gain full-year net was 454 million or 3.53 a share


( S ( NP-SBJ ( NP ( NNS Sales ) ) ( PP ( IN for ) ( NP ( DT the ) ( NN year ) ) ) ) ( VP ( VBD rose ) ( NP-EXT ( QP ( RB nearly ) ( CD 30 ) ) ( NN % ) ) ( PP-DIR ( TO to ) ( NP ( QP ( CD 5.28 ) ( CD billion ) ) ) ) ( PP-DIR ( IN from ) ( NP ( NP ( QP ( CD 4.07 ) ( CD billion ) ) ) ( ADVP-TMP ( NP ( DT a ) ( NN year ) ) ( RBR earlier ) ) ) ) ) )

Sales for the year rose nearly 30 % to 5.28 billion from 4.07 billion a year earlier


( S ( NP-SBJ ( NP ( NNP John ) ( NNP Sculley ) ) ( NP ( NP ( NN chairman ) ) ( CC and ) ( NP ( JJ chief ) ( NN executive ) ( NN officer ) ) ) ) ( VP ( VBD credited ) ( NP ( NP ( DT the ) ( NNP Macintosh ) ( NNP SE\/30 ) ( CC and ) ( NNP IIcx ) ( NNS computers ) ) ( VP ( VBN introduced ) ( PP-TMP ( IN in ) ( NP ( DT the ) ( NN winter ) ) ) ) ) ( PP ( IN for ) ( NP ( DT the ) ( VBN brightened ) ( NNS sales ) ( NN performance ) ) ) ) )

John Sculley chairman and chief executive officer credited the Macintosh SE\/30 and IIcx computers introduced in the winter for the brightened sales performance


( S ( NP-SBJ ( NNP Mr. ) ( NNP Sculley ) ) ( ADVP ( RB also ) ) ( VP ( VBD indicated ) ( SBAR ( IN that ) ( S ( NP-SBJ-2 ( NP ( VBG sagging ) ( NNS margins ) ) ( SBAR ( WHNP-1 ( WDT which ) ) ( S ( VP ( VBD dogged ) ( NP ( DT the ) ( NN company ) ) ( PP-TMP ( IN through ) ( NP ( NP ( JJS most ) ) ( PP ( IN of ) ( NP ( CD 1989 ) ) ) ) ) ) ) ) ) ( VP ( VBD began ) ( S ( VP ( TO to ) ( VP ( VB turn ) ( PRT ( RP up ) ) ( PP-TMP ( IN in ) ( NP ( DT the ) ( JJ fourth ) ( NN quarter ) ) ) ( SBAR-TMP ( IN as ) ( S ( NP-SBJ ( NN chip ) ( NNS prices ) ) ( VP ( VBD eased ) ) ) ) ) ) ) ) ) ) ) )

Mr. Sculley also indicated that sagging margins which dogged the company through most of 1989 began to turn up in the fourth quarter as chip prices eased


( S ( S-TPC-1 ( NP-SBJ ( NP ( JJ Adverse ) ( NN pressure ) ) ( PP-LOC ( IN on ) ( NP ( JJ gross ) ( NNS margins ) ) ) ) ( VP ( VBZ has ) ( VP ( VBN subsided ) ) ) ) ( NP-SBJ ( NNP Mr. ) ( NNP Sculley ) ) ( VP ( VBD said ) ) )

Adverse pressure on gross margins has subsided Mr. Sculley said


( S ( NP-SBJ-1 ( NNS Margins ) ) ( PP-TMP ( IN in ) ( NP ( DT the ) ( JJ fiscal ) ( JJ fourth ) ( NN quarter ) ) ) ( VP ( VBD perked ) ( PRT ( RP up ) ) ( S-ADV ( VP ( VBG rising ) ( PP-DIR ( TO to ) ( NP ( CD 51 ) ( NN % ) ) ) ( PP-DIR ( IN from ) ( NP ( CD 49.2 ) ( NN % ) ) ( ADVP-TMP ( NP ( DT a ) ( NN year ) ) ( RBR earlier ) ) ) ) ) ) )

Margins in the fiscal fourth quarter perked up rising to 51 % from 49.2 % a year earlier


( S ( PP ( IN For ) ( NP ( NP ( DT all ) ) ( PP ( IN of ) ( NP ( JJ fiscal ) ( CD 1989 ) ) ) ) ) ( ADVP ( RB however ) ) ( NP-SBJ ( DT the ) ( JJ average ) ( JJ gross ) ( NN margin ) ) ( VP ( VBD was ) ( NP-PRD ( NP ( CD 49 ) ( NN % ) ) ( PP-LOC ( IN below ) ( NP ( NP ( DT the ) ( JJ average ) ( CD 1988 ) ( JJ gross ) ( NN margin ) ) ( PP ( IN of ) ( NP ( CD 51 ) ( NN % ) ) ) ) ) ) ) )

For all of fiscal 1989 however the average gross margin was 49 % below the average 1988 gross margin of 51 %


( S ( S-TPC-2 ( NP-SBJ-1 ( NP ( JJR Lower ) ( NN component ) ( NNS costs ) ) ( PP ( ADVP ( RB especially ) ) ( IN for ) ( NP ( NP ( NNS DRAMs ) ) ( CC or ) ( NP ( JJ dynamic ) ( JJ random ) ( NN access ) ( NN memory ) ( NNS chips ) ) ) ) ) ( VP ( VBD were ) ( VP ( VBN cited ) ( PP-CLR ( IN for ) ( NP ( NP ( DT the ) ( NN easing ) ) ( PP ( IN of ) ( NP ( NP ( NN margin ) ( NN pressure ) ) ( PP-LOC ( IN on ) ( NP ( DT the ) ( NN company ) ) ) ) ) ) ) ) ) ) ( NP-SBJ ( DT a ) ( NN spokeswoman ) ) ( VP ( VBD said ) ) )

Lower component costs especially for DRAMs or dynamic random access memory chips were cited for the easing of margin pressure on the company a spokeswoman said


( S ( S-ADV ( VP ( VBG Looking ) ( ADVP-CLR ( RB ahead ) ) ( PP-DIR ( TO to ) ( NP ( CD 1990 ) ) ) ) ) ( NP-SBJ-1 ( NNP Mr. ) ( NNP Sculley ) ) ( VP ( VBD predicted ) ( NP ( NP ( DT another ) ( NN year ) ) ( PP ( IN of ) ( NP ( JJ significant ) ( NN revenue ) ( NN growth ) ) ) ( ADVP ( IN along ) ( PP ( IN with ) ( NP ( VBN improved ) ( NN profitability ) ) ) ) ( SBAR-TMP ( IN as ) ( S ( NP-SBJ ( NP ( DT the ) ( NN recovery ) ) ( PP-LOC ( IN in ) ( NP ( JJ gross ) ( NNS margins ) ) ) ) ( VP ( VBZ continues ) ( PP-DIR ( IN into ) ( NP ( CD 1990 ) ) ) ) ) ) ) ) )

Looking ahead to 1990 Mr. Sculley predicted another year of significant revenue growth along with improved profitability as the recovery in gross margins continues into 1990


( S ( PP-LOC ( IN AMONG ) ( NP ( NP ( DT THE ) ( NNS CATFISH ) ( NNS farmers ) ) ( PP-LOC ( IN in ) ( NP ( NP ( DT the ) ( JJ watery ) ( JJ delta ) ( NN land ) ) ( PP ( IN of ) ( NP ( NP ( NNP Humphreys ) ( NNP County ) ) ( NP ( NNP Miss. ) ) ) ) ) ) ) ) ( NP-SBJ ( NP ( NNP Allen ) ( NNP D. ) ( NNP Tharp ) ) ( PP ( IN of ) ( NP ( NNP Isola ) ) ) ) ( VP ( VBD was ) ( NP-PRD ( NP ( CD one ) ) ( PP ( IN of ) ( NP ( DT the ) ( ADJP ( ADJP ( RBS best ) ( VBN known ) ) ( CC and ) ( ADJP ( RBS most ) ( JJ enterprising ) ) ) ) ) ) ) )

AMONG THE CATFISH farmers in the watery delta land of Humphreys County Miss. Allen D. Tharp of Isola was one of the best known and most enterprising


( S ( S ( NP-SBJ ( PRP He ) ) ( VP ( VBD sold ) ( NP ( NP ( JJ quarter-inch ) ( NNS fingerlings ) ) ( SBAR ( S ( VP ( TO to ) ( VP ( VB stock ) ( NP ( NP ( JJ other ) ( NNS farmers ) ( POS ' ) ) ( NNS ponds ) ) ) ) ) ) ) ) ) ( CC and ) ( S ( NP-SBJ ( PRP he ) ) ( VP ( VBD bought ) ( ADVP-CLR ( RB back ) ) ( NP ( NP ( JJ one-pound-or-so ) ( NNS food-fish ) ) ( SBAR ( WHNP-1 ( WDT that ) ) ( S ( NP-SBJ ( PRP he ) ) ( VP ( VBD live-hauled ) ( PP-DIR ( TO to ) ( NP ( NN market ) ) ) ( PP ( IN along ) ( PP ( IN with ) ( NP ( PRP$ his ) ( JJ own ) ( JJ whiskery ) ( NN crop ) ) ) ) ) ) ) ) ) ) )

He sold quarter-inch fingerlings to stock other farmers ' ponds and he bought back one-pound-or-so food-fish that he live-hauled to market along with his own whiskery crop


( S ( CC And ) ( NP-SBJ ( PRP he ) ) ( ADVP-TMP ( RB nearly ) ( RB always ) ) ( VP ( VBD bought ) ( CC and ) ( VBD sold ) ( PP-CLR ( IN for ) ( NP ( NN cash ) ) ) ) )

And he nearly always bought and sold for cash


( S ( PP-LOC ( IN Along ) ( NP ( DT the ) ( NN way ) ) ) ( NP-SBJ ( NNP Mr. ) ( NNP Tharp ) ) ( VP ( VBD omitted ) ( NP ( NP ( DT a ) ( NN total ) ) ( PP ( IN of ) ( NP ( CD 1.5 ) ( CD million ) ) ) ) ( PP-CLR ( IN from ) ( NP ( NP ( PRP$ his ) ( NNS receipts ) ) ( VP ( VBN reported ) ( PP-LOC ( IN on ) ( NP ( NP ( JJ federal ) ( NN tax ) ( NNS returns ) ) ( PP ( IN for ) ( NP ( CD three ) ( NNS years ) ) ) ) ) ) ) ) ) )

Along the way Mr. Tharp omitted a total of 1.5 million from his receipts reported on federal tax returns for three years


( S ( NP-SBJ ( DT The ) ( NNS returns ) ) ( VP ( VBD landed ) ( PP-LOC-CLR ( IN in ) ( NP ( NP ( DT the ) ( NNS hands ) ) ( PP ( IN of ) ( NP ( NP ( DT an ) ( NNP Internal ) ( NNP Revenue ) ( NNP Service ) ( JJ criminal ) ( NN investigator ) ) ( NP ( NNP Samuel ) ( NNP James ) ( NNP Baker ) ) ) ) ) ) ) )

The returns landed in the hands of an Internal Revenue Service criminal investigator Samuel James Baker


( S ( NP-SBJ-2 ( NNP Mr. ) ( NNP Baker ) ) ( VP ( VP ( VBD interviewed ) ) ( CC or ) ( VP ( VBD wrote ) ( PP-CLR ( TO to ) ) ) ( NP-1 ( NP ( NNS hundreds ) ) ( PP ( IN of ) ( NP ( NP ( NP ( NN catfish ) ( NNS farmers ) ) ( NP ( NNS live-haulers ) ) ( CC and ) ( NP ( NNS processors ) ) ) ( PP-LOC ( IN throughout ) ( NP ( DT the ) ( NNP South ) ) ) ) ) ) ( PP-TMP ( IN before ) ( S-NOM ( VP ( VBG coming ) ( PRT ( RP up ) ) ( PP-CLR ( IN with ) ( NP ( NP ( JJ detailed ) ( NNS estimates ) ) ( PP ( IN of ) ( NP ( NP ( NNS purchases ) ( CC and ) ( NNS sales ) ) ( PP ( IN in ) ( NP ( NNS pounds ) ( CC and ) ( NNS dollars ) ) ) ( PP ( IN by ) ( NP ( NP ( NNP Mr. ) ( NNP Tharp ) ) ( CC and ) ( NP ( NNS others ) ) ) ) ) ) ) ) ) ) ) ) )

Mr. Baker interviewed or wrote to hundreds of catfish farmers live-haulers and processors throughout the South before coming up with detailed estimates of purchases and sales in pounds and dollars by Mr. Tharp and others


( S ( S-ADV ( ADJP-PRD ( JJ Unknown ) ( PP ( TO to ) ( NP ( NNP Mr. ) ( NNP Tharp ) ) ) ) ) ( NP-SBJ ( PRP he ) ) ( VP ( VBD had ) ( VP ( VBN fouled ) ( NP ( PRP$ his ) ( NN net ) ) ( PP-CLR ( IN on ) ( NP ( NP ( DT a ) ( JJ special ) ( NNP IRS ) ( NN project ) ) ( SBAR ( S ( VP ( TO to ) ( VP ( VB catch ) ( NP ( NP ( NP ( NN catfish ) ( NNS farmers ) ) ( CC and ) ( NP ( NNS haulers ) ) ) ( VP ( VBN inclined ) ( S ( VP ( TO to ) ( VP ( VB cheat ) ( PP-CLR ( IN on ) ( NP ( PRP$ their ) ( NNS taxes ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

Unknown to Mr. Tharp he had fouled his net on a special IRS project to catch catfish farmers and haulers inclined to cheat on their taxes


( S ( S-ADV ( VP ( VBN Confronted ) ( PP-CLR ( IN with ) ( NP ( DT the ) ( NN evidence ) ) ) ) ) ( NP-SBJ-2 ( NNP Mr. ) ( NNP Tharp ) ) ( VP ( VP ( VBD pleaded ) ( ADJP-PRD ( JJ guilty ) ( PP ( TO to ) ( NP ( NP ( CD one ) ( NN charge ) ) ( PP ( IN of ) ( S-NOM ( VP ( NN filing ) ( NP ( DT a ) ( JJ false ) ( NN return ) ) ) ) ) ) ) ) ) ( CC and ) ( VP ( VBD was ) ( VP ( VP ( VBN fined ) ( NP ( CD 5,000 ) ) ) ( CC and ) ( VP ( VBN sentenced ) ( PP-CLR ( TO to ) ( NP ( NP ( CD 18 ) ( NNS months ) ) ( PP-LOC ( IN in ) ( NP ( NN prison ) ) ) ) ) ) ) ) ) )

Confronted with the evidence Mr. Tharp pleaded guilty to one charge of filing a false return and was fined 5,000 and sentenced to 18 months in prison


( S ( NP-SBJ ( PRP He ) ) ( ADVP ( RB also ) ) ( VP ( VBZ owes ) ( NP ( NP ( DT a ) ( NN lot ) ) ( PP ( IN of ) ( NP ( NP ( JJ back ) ( NNS taxes ) ) ( NP ( NN interest ) ) ( CC and ) ( NP ( JJ civil ) ( NN fraud ) ( NNS penalties ) ) ) ) ) ) )

He also owes a lot of back taxes interest and civil fraud penalties


( S ( NP-SBJ ( NP ( DT A ) ( NN lot ) ) ( PP ( IN of ) ( NP ( NNS taxpayers ) ) ) ( PP-LOC ( IN out ) ( NP ( EX there ) ) ) ) ( VP ( VBP are ) ( RB n't ) ( ADJP-PRD ( ADJP ( RB as ) ( JJ paranoid ) ) ( SBAR ( IN as ) ( S ( NP-SBJ ( PRP one ) ) ( VP ( MD might ) ( VP ( VB think ) ) ) ) ) ) ) )

A lot of taxpayers out there are n't as paranoid as one might think


( S ( NP-SBJ ( UCP ( JJ Federal ) ( CC and ) ( NN state ) ) ( NN tax ) ( NNS enforcers ) ) ( VP ( VBP develop ) ( NP ( NP ( JJ many ) ( NN group ) ( NNS targets ) ) ( PP ( IN for ) ( NP ( NN investigation ) ) ) ) ( PP ( IN on ) ( NP ( NP ( DT the ) ( NN basis ) ) ( PP ( IN of ) ( NP ( NP ( NN occupation ) ) ( NP ( JJ high ) ( NN income ) ) ( NP ( NP ( NN type ) ) ( PP ( IN of ) ( NP ( NN income ) ) ) ) ( CC or ) ( NP ( NP ( DT some ) ( JJ other ) ( NN characteristic ) ) ( SBAR ( WHNP-1 ( WDT that ) ) ( S ( VP ( MD may ) ( VP ( VB signal ) ( NP ( DT an ) ( NN opportunity ) ( CC or ) ( NN tendency ) ( S ( VP ( TO to ) ( VP ( VP ( VB hide ) ( NP ( NN income ) ) ) ( CC or ) ( VP ( VB exaggerate ) ( NP ( NNS deductions ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

Federal and state tax enforcers develop many group targets for investigation on the basis of occupation high income type of income or some other characteristic that may signal an opportunity or tendency to hide income or exaggerate deductions


( S ( NP-SBJ-3 ( JJ Many ) ( NNS professions ) ) ( ADVP-TMP ( RB long ) ) ( VP ( VBP have ) ( VP ( VBN seemed ) ( S ( VP ( TO to ) ( VP ( VB be ) ( NP-PRD ( NP ( NNS targets ) ) ) ( PP-PRP ( IN because ) ( IN of ) ( NP ( NP ( DT the ) ( JJ exotic ) ( CC or ) ( JJ ludicrous ) ( NNS efforts ) ) ( PP ( IN of ) ( NP ( DT some ) ( NNS members ) ) ) ( S-4 ( VP ( TO to ) ( VP ( VB offset ) ( NP ( JJ high ) ( NN income ) ) ( PP ( IN with ) ( NP ( NP ( JJ fake ) ( NNS losses ) ) ( PP ( IN from ) ( NP ( JJ phony ) ( NN tax ) ( NNS shelters ) ) ) ) ) ) ) ) ) ) ( NP-5 ( NP ( NP ( NNS dentists ) ) ( SBAR ( WHNP-1 ( WP who ) ) ( S ( VP ( VBD invested ) ( PP-CLR ( IN in ) ( NP ( ADJP ( RB dubiously ) ( VBN dubbed ) ) ( JJ foreign ) ( NNS films ) ) ) ) ) ) ) ( CC or ) ( NP ( NP ( NN airline ) ( NNS pilots ) ) ( SBAR ( WHNP-2 ( WP who ) ) ( S ( VP ( VBD raised ) ( NP ( NNS racehorses ) ) ( PP-TMP ( IN on ) ( NP ( NP ( PRP$ their ) ( NNS days ) ) ( ADJP ( RB off ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

Many professions long have seemed to be targets because of the exotic or ludicrous efforts of some members to offset high income with fake losses from phony tax shelters dentists who invested in dubiously dubbed foreign films or airline pilots who raised racehorses on their days off


( S ( NP-SBJ-1 ( NN Mail-order ) ( NNS ministers ) ) ( VP ( VBP have ) ( VP ( VBN been ) ( VP ( VBN squelched ) ) ) ) )

Mail-order ministers have been squelched


( S ( ADVP-TMP ( RB Now ) ) ( NP-SBJ ( NN television ) ( CC and ) ( NN radio ) ( NNS evangelists ) ) ( VP ( VBP are ) ( PP-LOC-PRD ( IN under ) ( NP ( NN scrutiny ) ) ) ) )

Now television and radio evangelists are under scrutiny


( S ( NP-SBJ ( DT The ) ( NNP IRS ) ) ( ADVP-TMP ( RB recently ) ) ( VP ( VBD won ) ( NP ( NP ( NN part ) ) ( PP ( IN of ) ( NP ( NP ( PRP$ its ) ( JJ long-running ) ( NN battle ) ) ( PP ( IN with ) ( NP ( NP ( DT the ) ( NNP Church ) ) ( PP ( IN of ) ( NP ( NNP Scientology ) ) ) ) ) ( PP ( IN over ) ( NP ( NNS exemptions ) ) ) ) ) ) ( SBAR-TMP ( WHADVP-1 ( WRB when ) ) ( S ( NP-SBJ ( DT the ) ( NNP U.S. ) ( NNP Supreme ) ( NNP Court ) ) ( VP ( VBD held ) ( SBAR ( IN that ) ( S ( NP-SBJ ( NP ( NP ( NNS members ) ( POS ' ) ) ( NNS payments ) ) ( PP ( TO to ) ( NP ( DT the ) ( NN church ) ) ) ) ( VP ( VBD were ) ( RB n't ) ( ADJP-PRD ( JJ deductible ) ) ( SBAR-PRP ( IN because ) ( S ( NP-SBJ ( DT the ) ( NNS members ) ) ( VP ( VBD received ) ( NP ( NNS services ) ) ( PP ( IN in ) ( NP ( NN return ) ) ) ) ) ) ) ) ) ) ) ) ) )

The IRS recently won part of its long-running battle with the Church of Scientology over exemptions when the U.S. Supreme Court held that members ' payments to the church were n't deductible because the members received services in return


( S ( NP-SBJ ( NNP IRS ) ( NNS statistics ) ) ( VP ( VBP show ) ( SBAR ( IN that ) ( S ( NP-SBJ ( NP ( DT the ) ( ADJP ( JJR more ) ( JJ persistent ) ) ( NNS hiders ) ) ( PP ( IN of ) ( NP ( NN income ) ) ) ( PP-LOC ( IN among ) ( NP ( NP ( JJ sole ) ( NNS proprietors ) ) ( PP ( IN of ) ( NP ( NNS businesses ) ) ) ) ) ) ( VP ( VBP include ) ( NP ( NP ( JJ used-car ) ( NNS dealers ) ) ( NP ( NN entertainment ) ( NNS producers ) ) ( NP ( NNS masons ) ) ( NP ( NNS roofers ) ) ( CC and ) ( NP ( NN taxi ) ( NNS owners ) ) ) ) ) ) ) )

IRS statistics show that the more persistent hiders of income among sole proprietors of businesses include used-car dealers entertainment producers masons roofers and taxi owners


( S ( S-TPC-1 ( NP-SBJ ( NP ( JJ Small ) ( NNS businesses ) ) ( PP ( IN in ) ( NP ( JJ general ) ) ) ) ( VP ( VBP account ) ( PP-CLR ( IN for ) ( NP ( NP ( QP ( RB almost ) ( CD 40 ) ) ( NN % ) ) ( PP ( IN of ) ( NP ( JJ unreported ) ( JJ personal ) ( NN income ) ) ) ) ) ) ) ( NP-SBJ ( DT the ) ( NNP IRS ) ) ( VP ( VBZ has ) ( VP ( VBD said ) ) ) )

Small businesses in general account for almost 40 % of unreported personal income the IRS has said


( S ( SBAR-TMP ( IN Once ) ( S ( NP-SBJ ( JJ such ) ( NNS abuses ) ) ( VP ( VBP become ) ( ADJP-PRD ( RB so ) ( JJ pervasive ) ) ) ) ) ( NP-SBJ ( DT the ) ( NNP IRS ) ) ( VP ( VP ( VBZ builds ) ( NP ( DT another ) ( NN factor ) ) ( PP-CLR ( IN into ) ( NP ( NP ( PRP$ its ) ( JJ secret ) ( NN computer ) ( NN formula ) ) ( PP ( IN for ) ( S-NOM ( VP ( NN selecting ) ( NP ( NNS returns ) ) ( PP-PRP ( IN for ) ( NP ( NN audit ) ) ) ) ) ) ) ) ) ( CC and ) ( VP ( VBZ does ) ( RB n't ) ( VP ( VB need ) ( NP ( JJ special ) ( NNS projects ) ) ( PP-PRP ( IN for ) ( NP ( PRP them ) ) ) ) ) ) )

Once such abuses become so pervasive the IRS builds another factor into its secret computer formula for selecting returns for audit and does n't need special projects for them


( S ( NP-SBJ ( NNS San ) ( NNS Franciscans ) ) ( VP ( VBP have ) ( NP ( NP ( DT a ) ( ADJP ( RB much ) ( JJR higher ) ) ( NN incidence ) ) ( PP ( IN of ) ( NP ( NN audits ) ) ) ( PP ( IN than ) ( NP ( JJ average ) ) ) ) ( SBAR-PRP ( SBAR ( IN because ) ( S ( NP-SBJ ( NP ( JJR more ) ) ( PP ( IN of ) ( NP ( PRP them ) ) ) ) ( VP ( VBP score ) ( ADVP-MNR ( RB high ) ) ( PP-LOC ( IN under ) ( NP ( DT that ) ( NN formula ) ) ) ) ) ) ( RB not ) ( SBAR ( IN because ) ( S ( NP-SBJ ( NNP IRS ) ( NNS agents ) ) ( VP ( VBP envy ) ( NP ( PRP$ their ) ( NN life ) ( NNS styles ) ) ) ) ) ) ) )

San Franciscans have a much higher incidence of audits than average because more of them score high under that formula not because IRS agents envy their life styles


( S ( NP-SBJ ( NP ( JJ Many ) ( NNS openings ) ) ( PP ( IN for ) ( NP ( JJ mass ) ( NN cheating ) ) ) ( PP ( JJ such ) ( IN as ) ( NP ( JJ questionable ) ( NX ( NX ( NN tax ) ( NNS shelters ) ) ( CC and ) ( NX ( NN home ) ( NNS offices ) ) ) ) ) ) ( VP ( VBP have ) ( VP ( VBN gaped ) ( ADVP-MNR ( RB so ) ( RB broadly ) ( SBAR ( IN that ) ( S ( NP-SBJ-1 ( NNP Congress ) ) ( VP ( VBZ has ) ( VP ( VBN passed ) ( NP ( JJ stringent ) ( NNS laws ) ) ( S-PRP ( VP ( TO to ) ( VP ( VB close ) ( NP ( PRP them ) ) ) ) ) ) ) ) ) ) ) ) )

Many openings for mass cheating such as questionable tax shelters and home offices have gaped so broadly that Congress has passed stringent laws to close them


( S ( NP-SBJ-1 ( NP ( NNS Deductions ) ) ( PP ( IN of ) ( NP ( NP ( JJ charitable ) ( NNS gifts ) ) ( PP ( IN of ) ( NP ( ADJP ( RB highly ) ( VBN valued ) ) ( NN art ) ) ) ) ) ) ( ADVP-TMP ( RB now ) ) ( VP ( MD must ) ( VP ( VB be ) ( VP ( VBN accompanied ) ( PP ( IN by ) ( NP-LGS ( NNS appraisals ) ) ) ) ) ) )

Deductions of charitable gifts of highly valued art now must be accompanied by appraisals


( S ( CC And ) ( NP-SBJ ( NP ( NNS laws ) ) ( VP ( VBG requiring ) ( NP ( NP ( DT the ) ( NN reporting ) ) ( PP ( IN of ) ( NP ( NP ( JJR more ) ( NNS varieties ) ) ( PP ( IN of ) ( NP ( NNS transactions ) ) ) ) ) ) ) ) ( VP ( VBP have ) ( VP ( VBN enabled ) ( S ( NP-SBJ ( DT the ) ( NNP IRS ) ) ( VP ( VP ( TO to ) ( VP ( VB rely ) ( PP-CLR ( IN on ) ( NP-1 ( NNS computers ) ) ) ( S-CLR ( VP ( TO to ) ( VP ( VB ferret ) ( PRT ( RP out ) ) ( NP ( NP ( NNS discrepancies ) ) ( PP ( IN with ) ( NP ( NNS returns ) ) ) ) ) ) ) ) ) ( CC and ) ( VP ( TO to ) ( VP ( VB generate ) ( NP ( NP ( NN form-letter ) ( NNS inquiries ) ) ( PP ( TO to ) ( NP ( NNS taxpayers ) ) ) ) ) ) ) ) ) ) )

And laws requiring the reporting of more varieties of transactions have enabled the IRS to rely on computers to ferret out discrepancies with returns and to generate form-letter inquiries to taxpayers


( S ( NP-SBJ-1 ( JJ Unreported ) ( NN alimony ) ( NN income ) ) ( VP ( MD can ) ( VP ( VB be ) ( VP ( VBN spotted ) ( PP ( IN by ) ( NP-LGS ( NN computer ) ) ) ( SBAR-PRP ( IN because ) ( S ( NP-SBJ ( NP ( NP ( DT a ) ( NN payer ) ) ( PP ( IN of ) ( NP ( NN alimony ) ) ) ) ( PRN ( SBAR ( WHNP-2 ( WP who ) ) ( S ( VP ( VBZ gets ) ( NP ( DT a ) ( NN deduction ) ) ) ) ) ) ) ( VP ( MD must ) ( VP ( VB report ) ( NP ( NP ( DT the ) ( JJ former ) ( NN spouse ) ( POS 's ) ) ( NNP Social ) ( NNP Security ) ( NN number ) ) ) ) ) ) ) ) ) )

Unreported alimony income can be spotted by computer because a payer of alimony who gets a deduction must report the former spouse 's Social Security number


( S ( NP-SBJ ( NN Passport ) ( NNS applicants ) ) ( ADVP-TMP ( RB now ) ) ( VP ( MD must ) ( VP ( VB give ) ( NP ( NNP Social ) ( NNP Security ) ( NNS numbers ) ) ( S-ADV ( VP ( VBG enabling ) ( S ( NP-SBJ ( DT the ) ( NNP IRS ) ) ( VP ( TO to ) ( VP ( VB see ) ( SBAR ( IN whether ) ( S ( NP-SBJ ( NP ( NNS Americans ) ) ( VP ( VBG living ) ( ADVP-LOC ( RB abroad ) ) ) ) ( VP ( VBP are ) ( VP ( VBG filing ) ( NP ( VBN required ) ( NNP U.S. ) ( NNS returns ) ) ) ) ) ) ) ) ) ) ) ) ) )

Passport applicants now must give Social Security numbers enabling the IRS to see whether Americans living abroad are filing required U.S. returns


( S ( CC But ) ( SBAR-ADV ( IN while ) ( S ( NP-SBJ ( NNP IRS ) ( NNS computers ) ) ( VP ( VBP focus ) ( ADVP-TMP ( RB routinely ) ) ( PP-CLR ( IN on ) ( NP ( NP ( NN target ) ( NNS groups ) ) ( PP ( IN like ) ( NP ( DT these ) ) ) ) ) ) ) ) ( NP-SBJ ( DT the ) ( NN agency ) ) ( VP ( VBZ has ) ( VP ( VBN assigned ) ( NP ( JJ many ) ( NNS agents ) ) ( PP-CLR ( TO to ) ( NP ( NP ( JJ special ) ( NNS projects ) ) ( SBAR ( WHNP-1 ( WDT that ) ) ( S ( VP ( VBP need ) ( NP ( RBR more ) ( JJ personal ) ( NN attention ) ) ) ) ) ) ) ) ) )

But while IRS computers focus routinely on target groups like these the agency has assigned many agents to special projects that need more personal attention


( S-1 ( PP-LOC ( IN In ) ( NP ( JJS most ) ( NNS cases ) ) ) ( PRN ( S ( NP-SBJ ( DT the ) ( NNP IRS ) ) ( VP ( VBZ says ) ) ) ) ( NP-SBJ ( DT these ) ( NNS projects ) ) ( VP ( VP ( VBP are ) ( ADJP-PRD ( JJ local ) ( CC or ) ( JJ regional ) ( PP ( RB rather ) ( IN than ) ( ADJP ( JJ national ) ) ) ) ) ( CC and ) ( VP ( VBP arise ) ( SBAR-PRP ( IN because ) ( S ( NP-SBJ ( NP ( NNS auditors ) ) ( PP-LOC ( IN in ) ( NP ( DT an ) ( NN area ) ) ) ) ( VP ( VBP detect ) ( NP ( NP ( DT some ) ( NN pattern ) ) ( PP ( IN of ) ( NP ( NN abuse ) ) ) ( PP-LOC ( IN among ) ( INTJ ( VB say ) ) ( NP ( NP ( NP ( NN factory ) ( NNS workers ) ) ( VP ( VBG claiming ) ( SBAR ( IN that ) ( S ( S-NOM-SBJ ( VP ( VBG having ) ( NP ( NP ( DT a ) ( NN multitude ) ) ( PP ( IN of ) ( NP ( NNS dependents ) ) ) ) ) ) ( VP ( VBZ frees ) ( NP ( PRP them ) ) ( PP-CLR ( IN from ) ( NP ( NN tax ) ( NN withholding ) ) ) ) ) ) ) ) ( CC or ) ( NP ( NP ( NN yacht ) ( NNS owners ) ) ( VP ( VBG deducting ) ( NP ( NP ( NNS losses ) ) ( PP ( IN from ) ( NP ( NN sideline ) ( NN charter ) ( NNS businesses ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

In most cases the IRS says these projects are local or regional rather than national and arise because auditors in an area detect some pattern of abuse among say factory workers claiming that having a multitude of dependents frees them from tax withholding or yacht owners deducting losses from sideline charter businesses


( S ( NP-SBJ ( DT The ) ( JJ national ) ( NN office ) ) ( ADVP-TMP ( RB currently ) ) ( VP ( VBZ has ) ( NP ( CD 21 ) ( JJ noncriminal ) ( NN audit ) ( NNS projects ) ) ( PP ( VBG according ) ( PP ( TO to ) ( NP ( NP ( NNP Marshall ) ( NNP V. ) ( NNP Washburn ) ) ( NP ( NP ( NN deputy ) ( NN assistant ) ( NN commissioner ) ) ( PP ( IN for ) ( NP ( NN examination ) ) ) ) ) ) ) ) )

The national office currently has 21 noncriminal audit projects according to Marshall V. Washburn deputy assistant commissioner for examination


( S ( S ( NP-SBJ ( NP ( NNS Auditors ) ) ( VP ( VBN involved ) ( PP-CLR ( IN in ) ( NP ( JJ noncriminal ) ( NNS projects ) ) ) ) ) ( VP ( MD ca ) ( RB n't ) ( VP ( VB send ) ( NP ( NN anyone ) ) ( PP-DIR ( TO to ) ( NP ( NN jail ) ) ) ) ) ) ( CC but ) ( S ( NP-SBJ-1 ( PRP they ) ) ( VP ( MD can ) ( VP ( VB make ) ( S ( NP-SBJ ( NN life ) ) ( ADJP-PRD ( JJ miserable ) ( PP ( IN in ) ( NP ( JJ other ) ( NNS ways ) ) ) ) ) ( PRN ( PP ( IN for ) ( NP ( CD one ) ) ) ) ( PP-MNR ( IN by ) ( S-NOM ( VP ( VBG imposing ) ( NP ( NP ( DT some ) ) ( PP ( IN of ) ( NP ( NP ( DT the ) ( CD 150 ) ( JJ different ) ( JJ civil ) ( NNS penalties ) ) ( PP ( IN for ) ( NP ( NP ( NN negligence ) ) ( NP ( NN failure ) ( S ( VP ( TO to ) ( VP ( VB file ) ( NP ( DT a ) ( NN return ) ) ) ) ) ) ( CC and ) ( NP ( DT the ) ( JJ like ) ) ) ) ) ) ) ) ) ) ) ) ) )

Auditors involved in noncriminal projects ca n't send anyone to jail but they can make life miserable in other ways for one by imposing some of the 150 different civil penalties for negligence failure to file a return and the like


( S ( NP-SBJ ( DT The ) ( JJ targeted ) ( NN audit ) ( NNS groups ) ) ( VP ( VBP include ) ( NP ( NP ( NP ( JJ direct ) ( NNS sellers ) ) ( NP ( NP ( NNS people ) ) ( SBAR ( WHNP-1 ( WP who ) ) ( S ( VP ( VBP sell ) ( NP ( NP ( NNS cosmetics ) ) ( NP ( NNS housewares ) ) ( CC and ) ( NP ( JJ other ) ( NNS items ) ) ) ( UCP ( ADVP-MNR ( NN door ) ( TO to ) ( NN door ) ) ( CC or ) ( PP-LOC ( IN at ) ( NP ( NN home ) ( NNS parties ) ) ) ) ) ) ) ) ) ( CC and ) ( NP ( NP ( NNS employers ) ) ( SBAR ( WHNP-2 ( WP who ) ) ( S ( VP ( VBP label ) ( NP ( NNS workers ) ) ( PP-CLR ( IN as ) ( NP ( NP ( JJ independent ) ( NNS contractors ) ) ( PP ( RB instead ) ( IN of ) ( NP ( NNS employees ) ) ) ) ) ( S-PRP ( VP ( TO to ) ( VP ( VB avoid ) ( NP ( NP ( DT the ) ( NN employer ) ( NN share ) ) ( PP ( IN of ) ( NP ( NN payroll ) ( NNS taxes ) ) ) ) ) ) ) ) ) ) ) ) ) )

The targeted audit groups include direct sellers people who sell cosmetics housewares and other items door to door or at home parties and employers who label workers as independent contractors instead of employees to avoid the employer share of payroll taxes


( S ( NP-SBJ ( JJ Other ) ( NNS projects ) ) ( VP ( VBP look ) ( PP-CLR ( IN for ) ( NP ( NNS offenders ) ) ) ( PP-LOC ( IN among ) ( NP ( NP ( NP ( NNS waiters ) ) ( SBAR ( WHNP-1 ( WP who ) ) ( S ( VP ( VBP get ) ( NP ( NN cash ) ( NNS tips ) ) ) ) ) ) ( NP ( NP ( NNS people ) ) ( SBAR ( WHNP-2 ( WP who ) ) ( S ( VP ( VBP engage ) ( PP-CLR ( IN in ) ( NP ( JJ large ) ( NN cash ) ( NNS transactions ) ) ) ) ) ) ) ( CC and ) ( NP ( NP ( NP ( NNS people ) ) ( SBAR ( WHNP-3 ( WP$ whose ) ( NNS returns ) ) ( S ( VP ( VBP show ) ( SBAR ( S ( NP-SBJ-4 ( PRP they ) ) ( VP ( VBD sold ) ( NP ( DT a ) ( NN home ) ) ( PP-PRP ( IN for ) ( NP ( DT a ) ( NN profit ) ) ) ( PP ( IN without ) ( S-NOM ( VP ( VBG reinvesting ) ( NP ( DT the ) ( NN capital ) ( NN gain ) ) ( PP-CLR ( IN in ) ( NP ( DT another ) ( NN home ) ) ) ( PP-PRP ( IN by ) ( NP ( NP ( DT the ) ( NN end ) ) ( PP ( IN of ) ( NP ( DT the ) ( JJ same ) ( NN year ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ( S ( NP-SBJ-5 ( DT the ) ( NN gain ) ) ( VP ( MD must ) ( VP ( VB be ) ( VP ( VBN rolled ) ( PRT ( RP over ) ) ( PP-TMP ( IN within ) ( NP ( CD two ) ( NNS years ) ) ) ( S-PRP ( VP ( TO to ) ( VP ( VB defer ) ( NP ( NN tax ) ) ) ) ) ) ) ) ) ) ) ) ) )

Other projects look for offenders among waiters who get cash tips people who engage in large cash transactions and people whose returns show they sold a home for a profit without reinvesting the capital gain in another home by the end of the same year the gain must be rolled over within two years to defer tax


( S ( CC And ) ( SBAR-ADV ( RB now ) ( IN that ) ( S ( NP-SBJ ( NNS returns ) ) ( VP ( MD must ) ( VP ( VB show ) ( NP ( NP ( NNS dependents ) ( POS ' ) ) ( NNP Social ) ( NNP Security ) ( NNS numbers ) ) ) ) ) ) ( NP-SBJ-4 ( DT the ) ( NNP IRS ) ) ( VP ( VBZ wants ) ( S ( VP ( TO to ) ( VP ( VB see ) ( SBAR-NOM ( SBAR ( WHNP-2 ( WDT which ) ( NNS dependents ) ) ( S ( VP ( VBP show ) ( PRT ( RP up ) ) ( PP-LOC ( IN on ) ( NP ( QP ( JJR more ) ( IN than ) ( CD one ) ) ( NN return ) ) ) ) ) ) ( CC and ) ( SBAR ( WHNP-3 ( WDT which ) ( NNS dependents ) ) ( S ( VP ( VBP turn ) ( PRT ( RP out ) ) ( S ( VP ( TO to ) ( VP ( VB be ) ( ADJP-PRD ( VBN deceased ) ) ) ) ) ) ) ) ) ) ) ) ) )

And now that returns must show dependents ' Social Security numbers the IRS wants to see which dependents show up on more than one return and which dependents turn out to be deceased


( S ( NP-SBJ ( NP ( NN Impetus ) ) ( PP ( IN for ) ( NP ( DT the ) ( NN direct-seller ) ( NN project ) ) ) ) ( VP ( VBD came ) ( PP-DIR ( IN from ) ( NP ( NP ( DT a ) ( JJ congressional ) ( NN hearing ) ) ( ADVP-TMP ( NP ( DT some ) ( NNS years ) ) ( RB back ) ) ) ) ) )

Impetus for the direct-seller project came from a congressional hearing some years back


( S ( S-TPC-2 ( NP-SBJ ( PRP It ) ) ( VP ( VBD prompted ) ( NP ( NP ( DT an ) ( NNP IRS ) ( NN study ) ) ( SBAR ( WHNP-1 ( WDT that ) ) ( S ( VP ( VBD found ) ( SBAR ( S ( NP-SBJ ( JJ many ) ( NNS sellers ) ) ( VP ( VBD were ) ( VP ( VP ( VBG concealing ) ( NP ( NN income ) ) ) ( CC and ) ( VP ( VBG treating ) ( NP ( NP ( JJ large ) ( NNS amounts ) ) ( PP ( IN of ) ( NP ( NP ( JJ nondeductible ) ( NN travel ) ) ( CC and ) ( NP ( JJ other ) ( JJ personal ) ( NNS expenses ) ) ) ) ) ( PP-CLR ( IN as ) ( NP ( NN business ) ( NNS costs ) ) ) ) ) ) ) ) ) ) ) ) ) ) ( NP-SBJ ( NNP Mr. ) ( NNP Washburn ) ) ( VP ( VBZ says ) ) )

It prompted an IRS study that found many sellers were concealing income and treating large amounts of nondeductible travel and other personal expenses as business costs Mr. Washburn says


( S ( NP-SBJ ( DT The ) ( NN study ) ) ( VP ( VBD provided ) ( NP ( NP ( NNS criteria ) ) ( PP ( IN for ) ( S-NOM ( VP ( VBG singling ) ( PRT ( RP out ) ) ( NP ( NP ( NNS returns ) ) ( PP ( IN of ) ( NP ( NP ( ADJP ( RB potentially ) ( JJ noncompliant ) ) ( NNS taxpayers ) ) ( SBAR ( WHNP-1 ( WP who ) ) ( S ( VP ( VBP report ) ( NP ( NP ( NP ( JJ low ) ( NN income ) ) ( CC and ) ( NP ( JJ large ) ( NNS expenses ) ) ) ( PP ( IN from ) ( NP ( DT a ) ( JJ part-time ) ( NN business ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

The study provided criteria for singling out returns of potentially noncompliant taxpayers who report low income and large expenses from a part-time business


( S ( NP-SBJ ( DT The ) ( NNP Tax ) ( NNP Court ) ) ( ADVP-TMP ( RB recently ) ) ( VP ( VBD denied ) ( NP ( NP ( NN business ) ( NNS deductions ) ) ( PP ( IN by ) ( NP ( NP ( NNP Mr. ) ( CC and ) ( NNP Mrs. ) ( NNP Peter ) ( NNP S. ) ( NNP Rubin ) ) ( PP ( IN of ) ( NP ( NP ( NNP Cherry ) ( NNP Hill ) ) ( NP ( NNP N.J. ) ) ) ) ( SBAR ( WHNP-1 ( WP who ) ) ( S ( DT both ) ( VP ( VBD were ) ( NP-PRD ( NP ( JJ part-time ) ( NNS distributors ) ) ( PP ( IN of ) ( NP ( NNP Amway ) ( NNS products ) ) ) ) ( PP ( IN in ) ( NP ( NP ( NN addition ) ) ( PP ( TO to ) ( NP ( NP ( PRP$ their ) ( JJ regular ) ( NNS jobs ) ) ( PP ( IN as ) ( NP ( NP ( NNS sales ) ( NNS people ) ) ( PP-LOC ( IN in ) ( NP ( JJ other ) ( NNS fields ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

The Tax Court recently denied business deductions by Mr. and Mrs. Peter S. Rubin of Cherry Hill N.J. who both were part-time distributors of Amway products in addition to their regular jobs as sales people in other fields


( S ( PP-TMP ( IN For ) ( NP ( CD 1984 ) ) ) ( NP-SBJ ( PRP they ) ) ( VP ( VBD reported ) ( NP ( NP ( JJ gross ) ( NN income ) ) ( PP ( IN of ) ( NP ( CD 1,647 ) ) ) ( PP ( IN from ) ( NP ( NNP Amway ) ( NNS sales ) ) ) ( VP ( VBN offset ) ( PP ( IN by ) ( NP-LGS ( NP ( NNS expenses ) ) ( VP ( VBG totaling ) ( NP ( CD 16,746 ) ) ) ( PP ( VBG including ) ( NP ( NP ( NP ( NN car ) ( NNS costs ) ) ( PP ( IN of ) ( NP ( CD 6,805 ) ) ) ) ( CC and ) ( NP ( NP ( NN travel ) ( CC and ) ( NN entertainment ) ( NNS costs ) ) ( PP ( IN of ) ( NP ( CD 5,088 ) ) ) ) ) ) ) ) ) ) ) )

For 1984 they reported gross income of 1,647 from Amway sales offset by expenses totaling 16,746 including car costs of 6,805 and travel and entertainment costs of 5,088


( S ( NP-SBJ ( DT The ) ( NNP Tax ) ( NNP Court ) ) ( VP ( VBD did ) ( RB n't ) ( VP ( VB believe ) ( SBAR ( IN that ) ( S ( NP-SBJ ( NP ( DT the ) ( NNS Rubins ) ) ( SBAR ( WHNP-1 ( WP who ) ) ( S ( VP ( VBD earned ) ( NP ( CD 65,619 ) ) ( PP-LOC ( IN in ) ( NP ( PRP$ their ) ( JJ regular ) ( NNS jobs ) ) ) ) ) ) ) ( VP ( VP ( VBD treated ) ( NP ( DT the ) ( NN sideline ) ) ( PP-CLR ( IN as ) ( NP ( DT a ) ( JJ real ) ( NN business ) ) ) ) ( CC and ) ( VP ( VBD derived ) ( NP ( NP ( NP ( ADJP ( RB merely ) ( JJ incidental ) ) ( NNS elements ) ) ( PP ( IN of ) ( NP ( NN recreation ) ) ) ) ( CC and ) ( NP ( JJ other ) ( JJ personal ) ( NN pleasure ) ( CC and ) ( NNS benefits ) ) ) ( PP-CLR ( IN from ) ( NP ( PRP it ) ) ) ) ) ) ) ) ) )

The Tax Court did n't believe that the Rubins who earned 65,619 in their regular jobs treated the sideline as a real business and derived merely incidental elements of recreation and other personal pleasure and benefits from it


( S ( NP-SBJ ( NP ( DT The ) ( NNP Direct ) ( NNP Selling ) ( NNP Association ) ) ( NP ( DT a ) ( NN trade ) ( NN group ) ) ) ( VP ( VBZ points ) ( PRT ( RP out ) ) ( SBAR ( IN that ) ( S ( NP-SBJ-2 ( NP ( PRP$ its ) ( NNS members ) ) ( SBAR ( WHNP-1 ( WDT which ) ) ( S ( VP ( VBP include ) ( NP ( NNP Amway ) ( NNP Corp. ) ) ) ) ) ) ( VP ( VP ( VBP cooperate ) ( PP-CLR ( IN with ) ( NP ( DT the ) ( NNP IRS ) ) ) ( S-PRP ( VP ( TO to ) ( VP ( VB distribute ) ( NP ( NN tax-compliance ) ( NN material ) ) ( PP-DIR ( TO to ) ( NP ( JJ sales ) ( NNS people ) ) ) ) ) ) ) ( CC and ) ( VP ( VBP are ) ( VP ( VBG helping ) ( S ( VP ( TO to ) ( VP ( VB prepare ) ( NP ( NP ( DT a ) ( JJ public-service ) ( NN television ) ( NN program ) ) ( PP ( IN on ) ( NP ( DT the ) ( NN subject ) ) ) ) ) ) ) ) ) ) ) ) ) )

The Direct Selling Association a trade group points out that its members which include Amway Corp. cooperate with the IRS to distribute tax-compliance material to sales people and are helping to prepare a public-service television program on the subject


( S ( NP-SBJ ( NP ( DT The ) ( JJ independent-contractor ) ( NN project ) ) ( SBAR ( WHNP-1 ( WDT which ) ) ( S ( VP ( VBD began ) ( PP-TMP ( IN in ) ( NP ( CD 1988 ) ) ) ) ) ) ) ( VP ( VBZ involves ) ( NP ( QP ( RB about ) ( CD 350 ) ) ( NNP IRS ) ( NNS agents ) ) ) )

The independent-contractor project which began in 1988 involves about 350 IRS agents


( S-1 ( PP-TMP ( IN In ) ( NP ( NP ( DT the ) ( JJ fiscal ) ( CD nine ) ( NNS months ) ) ( VP ( VBN ended ) ( NP-TMP ( NNP June ) ( CD 30 ) ) ) ) ) ( PRN ( SINV ( VP ( VBZ reports ) ) ( NP-SBJ ( NP ( NNP Raymond ) ( NNP P. ) ( NNP Keenan ) ) ( NP ( NP ( NN assistant ) ( NN commissioner ) ) ( PP ( IN for ) ( NP ( NN collection ) ) ) ) ) ) ) ( NP-SBJ ( PRP they ) ) ( VP ( VP ( VBD examined ) ( NP ( QP ( RB about ) ( CD 13,000 ) ) ( NNS employers ) ) ) ( VP ( VBN assessed ) ( NP ( NP ( QP ( JJR more ) ( IN than ) ( CD 67 ) ( CD million ) ) ) ( PP-LOC ( IN in ) ( NP ( JJ delinquent ) ( NN employment ) ( NNS taxes ) ) ) ) ) ( CC and ) ( VP ( VBD reclassified ) ( NP ( QP ( RB about ) ( CD 56,000 ) ) ( NNS workers ) ) ( PP-CLR ( IN as ) ( NP ( NP ( NNS employees ) ) ( PP ( RB instead ) ( IN of ) ( NP ( JJ self-employed ) ( NNS contractors ) ) ) ) ) ) ) )

In the fiscal nine months ended June 30 reports Raymond P. Keenan assistant commissioner for collection they examined about 13,000 employers assessed more than 67 million in delinquent employment taxes and reclassified about 56,000 workers as employees instead of self-employed contractors


( S ( NP-SBJ-2 ( NP ( DT The ) ( NN number ) ) ( PP ( IN of ) ( NP ( VBN misclassified ) ( NNS workers ) ) ) ) ( VP ( MD may ) ( VP ( VB be ) ( PP-LOC-PRD ( IN in ) ( NP ( DT the ) ( NNS millions ) ) ) ( S-ADV ( ADVP ( RB mostly ) ) ( VP ( VBN paid ) ( PP ( IN by ) ( NP-LGS ( JJ small ) ( NNS firms ) ) ) ) ) ) ) )

The number of misclassified workers may be in the millions mostly paid by small firms


( S ( NP-SBJ-1 ( NP ( JJ Many ) ( NNS workers ) ) ( RB especially ) ( NP ( NNS professionals ) ) ) ( VP ( VBP want ) ( S ( VP ( TO to ) ( VP ( VB remain ) ( ADJP-PRD ( JJ independent ) ) ) ) ) ( S-PRP ( VP ( VP ( TO to ) ( VP ( VB avoid ) ( NP ( NN tax ) ( NN withholding ) ) ) ) ( CC and ) ( VP ( TO to ) ( VP ( VB continue ) ( S ( VP ( TO to ) ( VP ( VB deduct ) ( NP ( NP ( JJ many ) ( NNS expenses ) ) ( SBAR ( WHNP-3 ( IN that ) ) ( S ( NP-SBJ ( NNS employees ) ) ( VP ( MD ca ) ( RB n't ) ) ) ) ) ) ) ) ) ) ) ) ) )

Many workers especially professionals want to remain independent to avoid tax withholding and to continue to deduct many expenses that employees ca n't


( S ( S-TPC-4 ( CC But ) ( NP-SBJ ( NP ( JJ many ) ( NNS others ) ) ( SBAR ( WHNP-1 ( WP who ) ) ( S ( VP ( VBP want ) ( S ( VP ( TO to ) ( VP ( VB qualify ) ( PP-CLR ( IN for ) ( NP ( NP ( NN employee ) ( NNS benefits ) ) ( CC and ) ( NP ( NN unemployment ) ( NN compensation ) ) ) ) ) ) ) ) ) ) ) ( VP ( VBP become ) ( NP-PRD ( NP ( NNS tipsters ) ) ( PP ( IN for ) ( NP ( DT the ) ( NNP IRS ) ) ) ) ) ) ( VP ( VBZ says ) ) ( NP-SBJ ( NP ( NNP Jerry ) ( NNP Lackey ) ) ( SBAR ( WHNP-2 ( WP who ) ) ( S ( VP ( VBZ manages ) ( NP ( NP ( NP ( DT the ) ( NNP IRS ) ( NN project ) ( POS 's ) ) ( NN force ) ) ( PP ( IN of ) ( NP ( CD nine ) ( NNS agents ) ) ) ( PP-LOC ( IN in ) ( NP ( ADJP ( JJ north ) ( CC and ) ( JJ central ) ) ( NNP Florida ) ) ) ) ( PP-LOC ( IN from ) ( NP ( NNP Orlando ) ) ) ) ) ) ) )

But many others who want to qualify for employee benefits and unemployment compensation become tipsters for the IRS says Jerry Lackey who manages the IRS project 's force of nine agents in north and central Florida from Orlando


( S ( S-TPC-3 ( NP-SBJ ( NP ( NNS Firms ) ) ( SBAR ( WHNP-1 ( WDT that ) ) ( S ( VP ( VBP are ) ( VP ( VBG paying ) ( NP ( NN employment ) ( NNS taxes ) ) ) ) ) ) ) ( ADVP ( RB also ) ) ( VP ( VBP provide ) ( NP ( NP ( NNS leads ) ) ( PP ( TO to ) ( NP ( NP ( NNS competitors ) ) ( SBAR ( WHNP-2 ( WDT that ) ) ( S ( VP ( VBP are ) ( RB n't ) ) ) ) ) ) ) ) ) ( NP-SBJ ( PRP he ) ) ( VP ( VBZ says ) ) )

Firms that are paying employment taxes also provide leads to competitors that are n't he says


( S-1 ( PP-LOC ( IN In ) ( NP ( PRP$ his ) ( NN area ) ) ) ( PRN ( S ( NP-SBJ ( NNP Mr. ) ( NNP Lackey ) ) ( VP ( VBZ continues ) ) ) ) ( NP-SBJ-2 ( DT the ) ( JJ miscreant ) ( NNS employers ) ) ( ADVP ( RBS most ) ( RB commonly ) ) ( VP ( VBP are ) ( PP-LOC-PRD ( IN in ) ( NP ( NN construction ) ) ) ( S-ADV ( VP ( VBG doing ) ( NP ( NP ( NN framing ) ) ( NP ( NN drywall ) ) ( NP ( NN masonry ) ) ( CC and ) ( NP ( JJ similar ) ( NN work ) ) ) ) ) ) )

In his area Mr. Lackey continues the miscreant employers most commonly are in construction doing framing drywall masonry and similar work


( S ( CC But ) ( NP-SBJ ( NP ( DT a ) ( JJ medical ) ( NN clinic ) ) ( PP ( IN with ) ( NP ( QP ( RB about ) ( CD 20 ) ) ( NNS employees ) ) ) ) ( VP ( ADVP-MNR ( RB wrongly ) ) ( VBN listed ) ( NP ( NP ( DT all ) ) ( PP ( IN of ) ( NP ( PRP them ) ) ) ( PP ( VBG including ) ( NP ( NNS physicians ) ( CC and ) ( NNS receptionists ) ) ) ) ( PP-CLR ( IN as ) ( NP ( JJ independent ) ( NNS contractors ) ) ) ) )

But a medical clinic with about 20 employees wrongly listed all of them including physicians and receptionists as independent contractors


( S ( NP-SBJ ( DT The ) ( NNP IRS ) ) ( VP ( VBD assessed ) ( NP ( DT the ) ( NN clinic ) ) ( NP ( NP ( CD 350,000 ) ) ( PP-LOC ( IN in ) ( NP ( JJ back ) ( NN payroll ) ( NNS taxes ) ) ) ) ) )

The IRS assessed the clinic 350,000 in back payroll taxes


( S ( NP-SBJ ( PRP It ) ) ( VP ( VBD assessed ) ( NP ( QP ( RB nearly ) ( CD 500,000 ) ) ) ( PP-CLR ( IN against ) ( NP ( NP ( DT a ) ( NN cruise-ship ) ( NN company ) ) ( SBAR ( WHNP-1 ( IN that ) ) ( S ( VP ( VBD carried ) ( NP ( QP ( RB about ) ( CD 100 ) ) ( NX ( NX ( NNS deckhands ) ) ( NX ( NNS cooks ) ) ( NX ( NNS bartenders ) ) ( NX ( NNS entertainers ) ) ( CC and ) ( NX ( JJ other ) ( NNS employees ) ) ) ) ( PP-CLR ( IN as ) ( NP ( JJ self-employed ) ( NNS independents ) ) ) ) ) ) ) ) ) )

It assessed nearly 500,000 against a cruise-ship company that carried about 100 deckhands cooks bartenders entertainers and other employees as self-employed independents


( S ( S ( NP-SBJ ( JJ Revenue-short ) ( NNS states ) ) ( ADVP ( RB also ) ) ( VP ( VBP are ) ( VP ( VBG becoming ) ( NP ( NP ( ADJP ( RBR more ) ( JJ aggressive ) ) ( NNS pursuers ) ) ( PP ( IN of ) ( NP ( NN tax ) ( NNS delinquents ) ) ) ) ) ) ) ( CC and ) ( ADVP ( RB perhaps ) ) ( S ( NP-SBJ ( NN none ) ) ( VP ( VBZ tracks ) ( NP ( PRP them ) ) ( PRT ( RP down ) ) ( PP ( IN with ) ( NP ( NP ( JJR more ) ( NN relish ) ) ( SBAR ( IN than ) ( SINV ( VP ( VBZ does ) ) ( NP-SBJ ( NNP New ) ( NNP York ) ) ( SBAR-TMP ( IN since ) ( S ( NP-SBJ ( PRP it ) ) ( VP ( VBD acquired ) ( NP ( DT an ) ( ADJP ( QP ( CD 80 ) ( CD million ) ) ) ( NN computer ) ( NN system ) ) ( PP-TMP ( IN in ) ( NP ( CD 1985 ) ) ) ) ) ) ) ) ) ) ) ) )

Revenue-short states also are becoming more aggressive pursuers of tax delinquents and perhaps none tracks them down with more relish than does New York since it acquired an 80 million computer system in 1985


( S ( NP-SBJ ( NP ( DT The ) ( NN state ) ( POS 's ) ) ( NN tax ) ( NNS enforcers ) ) ( VP ( VBP have ) ( VP ( VBN amassed ) ( NP ( NN data ) ( NNS bases ) ) ( PP-CLR ( PP ( IN from ) ( NP ( NP ( JJ other ) ( NNP New ) ( NNP York ) ( NNS agencies ) ) ( SBAR ( WHNP-1 ( WDT that ) ) ( S ( VP ( VBP license ) ( CC or ) ( VBP register ) ( NP ( NNS professionals ) ( CC and ) ( NNS businesses ) ) ) ) ) ) ) ( PP ( IN from ) ( NP ( NP ( NN exchange ) ( NNS agreements ) ) ( PP ( IN with ) ( NP ( NP ( DT the ) ( NNP IRS ) ) ( NP ( CD 24 ) ( JJ other ) ( NNS states ) ) ( CC and ) ( NP ( CD two ) ( JJ Canadian ) ( NNS provinces ) ) ) ) ) ) ( CC and ) ( ADVP ( RB even ) ) ( PP ( IN from ) ( NP ( NN phonebook ) ( NNP Yellow ) ( NNP Pages ) ) ) ) ) ) )

The state 's tax enforcers have amassed data bases from other New York agencies that license or register professionals and businesses from exchange agreements with the IRS 24 other states and two Canadian provinces and even from phonebook Yellow Pages


( S ( S-ADV ( ADVP ( RB Thus ) ) ( VP ( VBN armed ) ( PP-PRP ( IN for ) ( NP ( NP ( JJ massive ) ( NN matching ) ) ( PP ( IN of ) ( NP ( NNS documents ) ) ) ( PP ( IN by ) ( NP ( NN computer ) ) ) ) ) ) ) ( NP-SBJ-3 ( PRP they ) ) ( VP ( VBP single ) ( PRT ( RP out ) ) ( NP ( JJ high-income ) ( NNS groups ) ) ( S-ADV ( VP ( VBG looking ) ( ADVP ( RB primarily ) ) ( PP-CLR ( IN for ) ( NP ( NP ( NNS people ) ) ( SBAR ( WHNP-1 ( WP who ) ) ( S ( VP ( VBP have ) ( RB n't ) ( VP ( VBN filed ) ( NP ( NNP New ) ( NNP York ) ( NN income-tax ) ( NNS returns ) ) ) ) ) ) ) ) ) ) ) )

Thus armed for massive matching of documents by computer they single out high-income groups looking primarily for people who have n't filed New York income-tax returns


( S ( NP-SBJ ( DT The ) ( NN state ) ) ( VP ( VBZ has ) ( VP ( VBN combed ) ( PP-DIR ( IN through ) ( NP ( NP ( NNS records ) ) ( VP ( VBG relating ) ( PP-CLR ( TO to ) ( NP ( NP ( NNS architects ) ) ( NP ( NNS stockbrokers ) ) ( NP ( NP ( NNS lawyers ) ) ( PP-LOC ( IN in ) ( NP ( DT the ) ( NNP New ) ( NNP York ) ( NNP City ) ( NN area ) ) ) ) ( NP ( NP ( NN construction ) ( NNS workers ) ) ( PP ( IN from ) ( PP ( IN out ) ( PP ( IN of ) ( NP ( DT the ) ( NN state ) ) ) ) ) ) ( CC and ) ( NP ( NP ( NNS homeowners ) ) ( SBAR ( WHNP-1 ( WP who ) ) ( S ( VP ( VBP claim ) ( S ( VP ( TO to ) ( VP ( VB be ) ( NP-PRD ( NP ( NNS residents ) ) ( PP ( IN of ) ( NP ( NP ( JJ other ) ( NNS states ) ) ( RB especially ) ( NP ( NP ( NNP Florida ) ) ( SBAR ( WHNP-2 ( WDT which ) ) ( S ( VP ( VBZ has ) ( NP ( DT no ) ( JJ personal ) ( NN income ) ( NN tax ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

The state has combed through records relating to architects stockbrokers lawyers in the New York City area construction workers from out of the state and homeowners who claim to be residents of other states especially Florida which has no personal income tax


( SINV ( SINV ( ADVP-PRD-TPC-2 ( RB Soon ) ( S ( VP ( TO to ) ( VP ( VB feel ) ( NP-PRD ( NP ( DT the ) ( NN glare ) ) ( PP ( IN of ) ( NP ( NN attention ) ) ) ) ) ) ) ) ( VP ( VBP are ) ) ( NP-SBJ-3 ( NP ( NP ( NNS lawyers ) ) ( ADVP-LOC ( RB elsewhere ) ( PP ( IN in ) ( NP ( DT the ) ( NN state ) ) ) ) ) ( NP ( NNS doctors ) ) ( NP ( NNS dentists ) ) ( CC and ) ( NP ( NNS accountants ) ) ) ) ( VP ( VBZ says ) ) ( NP-SBJ ( NP ( NNP Frederick ) ( NNP G. ) ( NNP Hicks ) ) ( NP ( NP ( NN director ) ) ( PP ( IN of ) ( NP ( NP ( DT the ) ( JJ tax-department ) ( NN division ) ) ( SBAR ( WHNP-1 ( WDT that ) ) ( S ( VP ( VBZ develops ) ( NP ( DT the ) ( JJ computer-matching ) ( NNS programs ) ) ) ) ) ) ) ) ) )

Soon to feel the glare of attention are lawyers elsewhere in the state doctors dentists and accountants says Frederick G. Hicks director of the tax-department division that develops the computer-matching programs


( S ( NP-SBJ ( DT The ) ( NN department ) ) ( VP ( VBZ has ) ( VP ( VP ( VBN collected ) ( NP ( QP ( RB over ) ( CD 6.5 ) ( CD million ) ) ) ( PP-CLR ( IN from ) ( NP ( NNS brokers ) ) ) ( ADVP-TMP ( RB so ) ( RB far ) ) ) ( CC and ) ( VP ( VBN recommended ) ( NP ( NP ( QP ( JJR more ) ( IN than ) ( CD 30 ) ) ) ( PP ( IN of ) ( NP ( PRP them ) ) ) ) ( PP-CLR ( IN for ) ( NP ( JJ criminal ) ( NN prosecution ) ) ) ) ) ) )

The department has collected over 6.5 million from brokers so far and recommended more than 30 of them for criminal prosecution


( S ( PP-LOC ( IN In ) ( NP ( NP ( DT the ) ( JJ early ) ( NN stage ) ) ( PP ( IN of ) ( S-NOM ( VP ( NN checking ) ( NP ( NP ( NNS people ) ) ( PP ( IN with ) ( NP ( NP ( NNS incomes ) ) ( VP ( VBG exceeding ) ( NP ( CD 500,000 ) ) ) ) ) ( SBAR ( WHNP-1 ( WP who ) ) ( S ( VP ( VBD were ) ( VP ( VBG filing ) ( NP ( JJ nonresident ) ( NNS returns ) ) ) ) ) ) ) ) ) ) ) ) ( NP-SBJ ( PRP it ) ) ( VP ( VBD squeezed ) ( NP ( QP ( CD 7.5 ) ( CD million ) ) ) ( PP-CLR ( IN out ) ( PP ( IN of ) ( NP ( NP ( DT a ) ( NN man ) ) ( SBAR ( WHNP-2 ( WP who ) ) ( S ( VP ( VBD was ) ( VP ( VBG posing ) ( PP-CLR ( IN as ) ( NP ( DT a ) ( NNP Florida ) ( NN resident ) ) ) ) ) ) ) ) ) ) ) )

In the early stage of checking people with incomes exceeding 500,000 who were filing nonresident returns it squeezed 7.5 million out of a man who was posing as a Florida resident


( S ( S-TPC-1 ( NP-SBJ ( PRP We ) ) ( VP ( VBP think ) ( SBAR ( S ( NP-SBJ ( PRP we ) ) ( VP ( MD can ) ( VP ( VB reclaim ) ( NP ( NP ( QP ( NNS hundreds ) ( IN of ) ( NNS millions ) ) ) ( PP ( IN of ) ( NP ( NNS dollars ) ) ) ) ( PP ( ADVP ( RB just ) ) ( IN through ) ( NP ( DT the ) ( JJ nonresident ) ( NN project ) ) ) ) ) ) ) ) ) ( NP-SBJ ( NNP Mr. ) ( NNP Hicks ) ) ( VP ( VBZ declares ) ) )

We think we can reclaim hundreds of millions of dollars just through the nonresident project Mr. Hicks declares


( S ( NP-SBJ ( NNP Mr. ) ( NNP Schmedel ) ) ( VP ( VBZ is ) ( NP-PRD ( NP ( NN editor ) ) ( PP ( IN of ) ( NP ( NP ( DT The ) ( NNP Wall ) ( NNP Street ) ( NNP Journal ) ( POS 's ) ) ( NNP Tax ) ( NNP Report ) ( NN column ) ) ) ) ) )

Mr. Schmedel is editor of The Wall Street Journal 's Tax Report column


( S ( NP-SBJ-1 ( NN Freight ) ( NNS rates ) ) ( S-ADV ( VP ( VBG declining ) ( PP-TMP ( IN for ) ( NP ( NP ( JJS most ) ) ( PP ( IN of ) ( NP ( DT the ) ( NN decade ) ) ) ) ) ( PP-PRP ( IN because ) ( IN of ) ( NP ( NP ( NN competition ) ) ( VP ( VBN spurred ) ( PP ( IN by ) ( NP-LGS ( NN deregulation ) ) ) ) ) ) ) ) ( VP ( VBP are ) ( VP ( VP ( VBG bottoming ) ( PRT ( RP out ) ) ) ( VP ( VBG turning ) ( ADVP-DIR-CLR ( RB upward ) ) ) ( CC and ) ( VP ( VBG threatening ) ( S ( VP ( TO to ) ( VP ( VB fuel ) ( NP ( NN inflation ) ) ) ) ) ) ) ) )

Freight rates declining for most of the decade because of competition spurred by deregulation are bottoming out turning upward and threatening to fuel inflation


( S ( NP-SBJ ( NN Trucking ) ( NN shipping ) ( CC and ) ( NN air-freight ) ( NNS companies ) ) ( VP ( VBP have ) ( VP ( VBN announced ) ( NP ( NP ( NN rate ) ( NNS increases ) ) ( VP ( VBN scheduled ) ( PP-CLR ( IN for ) ( NP ( NP ( DT this ) ( NN fall ) ) ( CC or ) ( NP ( JJ early ) ( JJ next ) ( NN year ) ) ) ) ) ( VP ( VBG reflecting ) ( NP ( NP ( JJR higher ) ( NNS costs ) ) ( CC and ) ( NP ( NP ( VBD tightened ) ( NN demand ) ) ( PP ( IN for ) ( NP ( NN freight ) ( NN transport ) ) ) ) ) ) ) ) ) )

Trucking shipping and air-freight companies have announced rate increases scheduled for this fall or early next year reflecting higher costs and tightened demand for freight transport


( S ( NP-SBJ ( JJ Major ) ( NNS shippers ) ) ( VP ( VBP say ) ( SBAR ( S ( NP-SBJ ( PRP they ) ) ( VP ( VBP expect ) ( S ( NP-SBJ ( NN freight ) ( NNS rates ) ) ( VP ( TO to ) ( VP ( VB rise ) ( ADVP ( ADVP ( ADVP ( ADVP ( IN at ) ( JJS least ) ) ( RB as ) ( RB fast ) ) ( PP ( IN as ) ( NP ( NN inflation ) ) ) ) ( CC and ) ( RB maybe ) ( ADVP ( RBR faster ) ) ) ( PP-TMP ( IN in ) ( NP ( DT the ) ( JJ next ) ( JJ few ) ( NNS years ) ) ) ) ) ) ) ) ) ) )

Major shippers say they expect freight rates to rise at least as fast as inflation and maybe faster in the next few years


( S ( NP-SBJ ( DT That ) ) ( VP ( VBZ 's ) ( NP-PRD ( NP ( DT a ) ( JJ big ) ( NN change ) ) ( PP ( IN from ) ( NP ( NP ( JJ recent ) ( NNS years ) ) ( SBAR ( WHADVP ( WRB when ) ) ( S ( NP-SBJ-1 ( NN freight ) ( NN haulage ) ) ( VP ( VBD was ) ( NP-PRD ( NP ( DT a ) ( JJ bright ) ( NN spot ) ) ( PP ( IN for ) ( NP ( NNP U.S. ) ( NN productivity ) ) ) ) ( S-ADV ( VP ( VBG helping ) ( S ( VP ( TO to ) ( VP ( VP ( VB restrain ) ( NP ( NN inflation ) ) ) ( CC and ) ( VP ( VB make ) ( S ( NP-SBJ ( NNP U.S. ) ( NN industry ) ) ( ADJP-PRD ( RBR more ) ( JJ competitive ) ) ( ADVP-LOC ( RB abroad ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

That 's a big change from recent years when freight haulage was a bright spot for U.S. productivity helping to restrain inflation and make U.S. industry more competitive abroad


( SINV ( S-TPC-1 ( S ( NP-SBJ ( NN Demand ) ) ( VP ( VBZ has ) ( VP ( VBN caught ) ( PRT ( RP up ) ) ( PP-CLR ( IN with ) ( NP ( NP ( DT the ) ( NN supply ) ) ( PP ( IN of ) ( NP ( NP ( JJ certain ) ( NNS types ) ) ( PP ( IN of ) ( NP ( NN freight ) ( NN transportation ) ) ) ) ) ) ) ) ) ) ( CC and ) ( S ( NP-SBJ-2 ( NNS rates ) ) ( VP ( VBP are ) ( VP ( VBG starting ) ( S ( VP ( TO to ) ( VP ( VB move ) ( ADVP-DIR ( RB up ) ) ( PP ( IN at ) ( NP ( NP ( DT a ) ( NN rate ) ) ( ADJP ( ADJP ( JJ close ) ( PP ( TO to ) ) ) ( CC or ) ( ADJP ( RB slightly ) ( JJR more ) ( PP ( IN than ) ) ) ( NP-5 ( DT the ) ( NN inflation ) ( NN rate ) ) ) ) ) ) ) ) ) ) ) ) ( VP ( VBD said ) ) ( NP-SBJ ( NP ( NNP Clifford ) ( NNP Sayre ) ) ( NP ( NP ( NN director ) ) ( PP ( IN of ) ( NP ( NNS logistics ) ) ) ( PP-LOC ( IN at ) ( NP ( NNP Du ) ( NNP Pont ) ( NNP Co ) ) ) ) ) )

Demand has caught up with the supply of certain types of freight transportation and rates are starting to move up at a rate close to or slightly more than the inflation rate said Clifford Sayre director of logistics at Du Pont Co


( S ( NP-SBJ ( NP ( NNS Shippers ) ) ( VP ( VBD surveyed ) ( ADVP-TMP ( RB recently ) ) ( PP ( IN by ) ( NP-LGS ( NNP Ohio ) ( NNP State ) ( NNP University ) ) ) ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( PRP they ) ) ( VP ( VBP expect ) ( S ( NP-SBJ ( PRP$ their ) ( NN freight-transport ) ( NN storage ) ( CC and ) ( NN distribution ) ( NNS costs ) ) ( VP ( TO to ) ( VP ( VB rise ) ( NP-EXT ( QP ( RB about ) ( CD 4 ) ) ( NN % ) ) ( NP-TMP ( DT this ) ( NN year ) ) ) ) ) ) ) ) ) )

Shippers surveyed recently by Ohio State University said they expect their freight-transport storage and distribution costs to rise about 4 % this year


( S ( NP-SBJ ( NP ( QP ( RB Only ) ( CD 10 ) ) ( NN % ) ) ( PP ( IN of ) ( NP ( NP ( DT the ) ( CD 250 ) ( NNS shippers ) ) ( VP ( VBN polled ) ) ) ) ) ( VP ( VBD expected ) ( S ( NP-SBJ ( PRP$ their ) ( JJ freight-transport ) ( NNS costs ) ) ( VP ( TO to ) ( VP ( VB decrease ) ) ) ) ( PP ( VBN compared ) ( PP ( IN with ) ( NP ( NP ( CD 30 ) ( NN % ) ) ( SBAR ( WHNP-1 ( WP who ) ) ( S ( VP ( VBD had ) ( VP ( VBN looked ) ( PP-CLR ( TO to ) ( NP ( VB freight ) ( NN transport ) ) ) ( S-PRP ( VP ( TO to ) ( VP ( VB reduce ) ( NP ( NNS costs ) ) ( PP-TMP ( IN in ) ( NP ( JJ past ) ( NNS years ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

Only 10 % of the 250 shippers polled expected their freight-transport costs to decrease compared with 30 % who had looked to freight transport to reduce costs in past years


( SINV ( S-TPC-1 ( NP-SBJ ( DT This ) ) ( VP ( VBZ is ) ( NP-PRD ( NP ( DT the ) ( JJ first ) ( NN year ) ) ( PP-TMP ( IN since ) ( NP ( NP ( NN transportation ) ( NN deregulation ) ) ( PP-TMP ( IN in ) ( NP ( CD 1980 ) ) ) ) ) ( SBAR ( WHADVP-2 ( IN that ) ) ( S ( NP-SBJ ( PRP we ) ) ( VP ( VBP have ) ( VP ( VBD had ) ( NP ( NP ( JJ such ) ( DT a ) ( ADJP ( JJ dramatic ) ( CC and ) ( JJ broad-based ) ) ( NN upturn ) ) ( PP-LOC ( IN in ) ( NP ( VBN perceived ) ( NN transportation ) ( NNS rates ) ) ) ) ) ) ) ) ) ) ) ( VP ( VBD said ) ) ( NP-SBJ ( NP ( NNP Bernard ) ( NNP LaLonde ) ) ( NP ( NP ( DT a ) ( NN transportation ) ( NNS logistics ) ( NN professor ) ) ( PP-LOC ( IN at ) ( NP ( NP ( NNP Ohio ) ( NNP State ) ) ( PP-LOC ( IN in ) ( NP ( NNP Columbus ) ) ) ) ) ) ) )

This is the first year since transportation deregulation in 1980 that we have had such a dramatic and broad-based upturn in perceived transportation rates said Bernard LaLonde a transportation logistics professor at Ohio State in Columbus


( S ( NP-SBJ ( NP ( DT The ) ( NN deregulation ) ) ( PP ( IN of ) ( NP ( NNS railroads ) ( CC and ) ( NN trucking ) ( NNS companies ) ) ) ( SBAR ( WHNP-1 ( WDT that ) ) ( S ( VP ( VBD began ) ( PP-TMP ( IN in ) ( NP ( CD 1980 ) ) ) ) ) ) ) ( VP ( VBD enabled ) ( S ( NP-SBJ ( NNS shippers ) ) ( VP ( TO to ) ( VP ( VB bargain ) ( PP-CLR ( IN for ) ( NP ( NN transportation ) ) ) ) ) ) ) )

The deregulation of railroads and trucking companies that began in 1980 enabled shippers to bargain for transportation


( S ( NP-SBJ ( NNS Carriers ) ) ( VP ( MD could ) ( VP ( VB use ) ( NP ( PRP$ their ) ( NN equipment ) ) ( ADVP-MNR ( RBR more ) ( RB efficiently ) ) ( S-ADV ( VP ( VBG leading ) ( PP-DIR ( TO to ) ( NP ( NP ( NN overcapacity ) ) ( SBAR ( S ( NP-SBJ-2 ( PRP they ) ) ( VP ( VBD were ) ( ADJP-PRD ( JJ eager ) ( S ( VP ( TO to ) ( VP ( VB fill ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

Carriers could use their equipment more efficiently leading to overcapacity they were eager to fill


( S ( NP-SBJ ( NNS Shippers ) ) ( VP ( VBN cut ) ( NP ( RB about ) ( QP ( CD 35 ) ( CD billion ) ) ) ( PP-CLR ( IN from ) ( NP ( PRP$ their ) ( JJ annual ) ( JJ inter-city ) ( NN truck ) ( CC and ) ( NN rail ) ( NNS costs ) ) ) ( FRAG ( PP ( TO to ) ( NP ( NP ( QP ( RB about ) ( CD 150 ) ( CD billion ) ) ) ( CC or ) ( NP ( NP ( QP ( RB about ) ( CD 6.4 ) ) ( NN % ) ) ( PP ( IN of ) ( NP ( JJ gross ) ( JJ national ) ( NN product ) ) ) ) ( ADVP ( RB down ) ( PP ( IN from ) ( NP ( NP ( CD 8 ) ( NN % ) ) ( PP ( IN of ) ( NP ( NNP GNP ) ) ) ( PP-TMP ( IN in ) ( NP ( CD 1981 ) ) ) ) ) ) ) ) ) ) )

Shippers cut about 35 billion from their annual inter-city truck and rail costs to about 150 billion or about 6.4 % of gross national product down from 8 % of GNP in 1981


( S ( CC But ) ( PP ( IN with ) ( NP ( NP ( JJ much ) ) ( PP ( IN of ) ( NP ( DT the ) ( NN inefficiency ) ) ) ( VP ( VBD squeezed ) ( PP-CLR ( RB out ) ( PP ( IN of ) ( NP ( DT the ) ( JJ freight-transport ) ( NN system ) ) ) ) ) ) ) ( NP-SBJ-2 ( VBG rising ) ( NNS costs ) ) ( VP ( VBP are ) ( ADJP-PRD ( JJ likely ) ( S ( VP ( TO to ) ( VP ( VB be ) ( VP ( VBN reflected ) ( ADVP-MNR ( RB directly ) ) ( PP-LOC ( IN in ) ( NP ( JJR higher ) ( NN freight ) ( NNS rates ) ) ) ) ) ) ) ) ) )

But with much of the inefficiency squeezed out of the freight-transport system rising costs are likely to be reflected directly in higher freight rates


( SINV ( S-TPC-1 ( NP-SBJ ( NNP Shippers ) ) ( VP ( VBP are ) ( VP ( VBG saying ) ( S ( NP-SBJ ( DT the ) ( NN party ) ) ( VP ( VBZ 's ) ( ADJP-PRD ( JJ over ) ) ) ) ) ) ) ( VP ( VBD said ) ) ( NP-SBJ ( NNP Mr. ) ( NNP LaLonde ) ) )

Shippers are saying the party 's over said Mr. LaLonde


( S ( NP-SBJ-1 ( NNP Shippers ) ) ( VP ( MD wo ) ( RB n't ) ( VP ( VB be ) ( ADJP-PRD ( JJ able ) ( S ( VP ( TO to ) ( VP ( VB look ) ( PP-CLR ( IN for ) ( NP ( JJ transportation-cost ) ( NNS savings ) ) ) ( SBAR-MNR ( IN as ) ( S ( NP-SBJ ( PRP they ) ) ( VP ( VBP have ) ( VP ( PP-TMP ( IN for ) ( NP ( DT the ) ( JJ last ) ( QP ( CD eight ) ( CC or ) ( CD nine ) ) ( NNS years ) ) ) ) ) ) ) ) ) ) ) ) ) )

Shippers wo n't be able to look for transportation-cost savings as they have for the last eight or nine years


( S ( NP-SBJ ( NN Transport ) ( NNS rates ) ) ( VP ( MD wo ) ( RB n't ) ( VP ( VB be ) ( NP-PRD ( NP ( DT an ) ( NN opportunity ) ) ( PP ( IN for ) ( S-NOM ( VP ( VBG offsetting ) ( NP ( NP ( NN cost ) ( NNS increases ) ) ( PP-LOC ( IN in ) ( NP ( NP ( JJ other ) ( NNS segments ) ) ( PP ( IN of ) ( NP ( DT the ) ( NN economy ) ) ) ) ) ) ) ) ) ) ) ) )

Transport rates wo n't be an opportunity for offsetting cost increases in other segments of the economy


( S ( NP-SBJ ( NP ( NNP Robert ) ( NNP Delaney ) ) ( NP ( NP ( DT a ) ( NN consultant ) ) ( PP-LOC ( IN at ) ( NP ( NP ( NNP Arthur ) ( NNP D. ) ( NNP Little ) ( NNP Inc. ) ) ( NP-LOC ( NP ( NNP Cambridge ) ) ( NP ( NNP Mass. ) ) ) ) ) ) ) ( VP ( VBD said ) ( S ( NP-SBJ ( PRP We ) ) ( VP ( VBP 've ) ( VP ( VBN gotten ) ( NP ( NP ( DT all ) ( DT the ) ( NNS benefits ) ) ( PP ( IN of ) ( NP ( NN deregulation ) ) ) ) ( PP-LOC ( IN in ) ( NP ( JJ freight-cost ) ( NNS reductions ) ) ) ) ) ) ) )

Robert Delaney a consultant at Arthur D. Little Inc. Cambridge Mass. said We 've gotten all the benefits of deregulation in freight-cost reductions


( S ( ADVP-TMP ( RB Now ) ) ( NP-SBJ-1 ( PRP we ) ) ( VP ( VBP are ) ( VP ( VBG starting ) ( S ( VP ( TO to ) ( VP ( VB see ) ( NP ( JJ real ) ( JJ freight-rate ) ( NNS increases ) ) ) ) ) ( SBAR-TMP ( IN as ) ( S ( NP-SBJ ( NNS carriers ) ) ( VP ( VP ( VBP replace ) ( NP ( NN equipment ) ) ) ( VP ( VBP pay ) ( NP ( JJR higher ) ( NN fuel ) ( NNS costs ) ) ) ( CC and ) ( VP ( VBP pay ) ( NP ( JJR more ) ) ( PP-CLR ( IN for ) ( NP ( NN labor ) ) ) ) ) ) ) ) ) )

Now we are starting to see real freight-rate increases as carriers replace equipment pay higher fuel costs and pay more for labor


( S ( NP-SBJ ( PRP You ) ) ( VP ( MD 'll ) ( VP ( VB see ) ( S ( NP-SBJ-2 ( NNS carriers ) ) ( VP ( VBP try ) ( S ( VP ( TO to ) ( VP ( VB recoup ) ( NP ( NP ( DT some ) ) ( PP ( IN of ) ( NP ( NP ( DT the ) ( NN price ) ( NN cutting ) ) ( SBAR ( WHNP-1 ( WDT that ) ) ( S ( VP ( VBD occurred ) ( ADVP-TMP ( RB previously ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

You 'll see carriers try to recoup some of the price cutting that occurred previously


( S ( NP-SBJ ( RB Not ) ( NN everyone ) ) ( VP ( VBZ believes ) ( SBAR ( IN that ) ( S ( NP-SBJ ( DT the ) ( JJ good ) ( NNS times ) ) ( VP ( VBP are ) ( ADJP-PRD ( JJ over ) ) ( PP ( IN for ) ( NP ( NNS shippers ) ) ) ) ) ) ) )

Not everyone believes that the good times are over for shippers


( SINV ( S-TPC-1 ( NP-SBJ ( EX There ) ) ( VP ( VBZ 's ) ( ADVP-TMP ( RB still ) ) ( NP-PRD ( NP ( DT a ) ( NN lot ) ) ( PP ( IN of ) ( NP ( NP ( NN pressure ) ) ( PP ( IN on ) ( NP ( NNS rates ) ) ) ) ) ) ( PP-LOC ( IN in ) ( NP ( DT both ) ( NN rail ) ( CC and ) ( NN truck ) ) ) ) ) ( VP ( VBD said ) ) ( NP-SBJ ( NP ( NNP Gerard ) ( NNP McCullough ) ) ( NP ( NP ( NN lecturer ) ) ( PP ( IN in ) ( NP ( NN transportation ) ) ) ( PP-LOC ( IN at ) ( NP ( NP ( NNP Massachusetts ) ( NNP Institute ) ) ( PP ( IN of ) ( NP ( NNP Technology ) ) ) ) ) ) ) )

There 's still a lot of pressure on rates in both rail and truck said Gerard McCullough lecturer in transportation at Massachusetts Institute of Technology


( S ( NP-SBJ ( NP ( JJ Less-than-truckload ) ( NNS companies ) ) ( SBAR ( WHNP-1 ( WDT which ) ) ( S ( VP ( VBP carry ) ( NP ( NP ( DT the ) ( NN freight ) ) ( PP ( IN of ) ( NP ( JJ several ) ( NNS shippers ) ) ) ) ( PP-LOC ( IN in ) ( NP ( DT each ) ( NN truck ) ( NN trailer ) ) ) ) ) ) ) ( VP ( VBD discounted ) ( ADVP-CLR ( RB away ) ) ( NP ( NP ( DT a ) ( ADJP ( CD 4.7 ) ( NN % ) ) ( NN rate ) ( NN increase ) ) ( VP ( VBD implemented ) ( NP-TMP ( JJ last ) ( NNP April ) ) ) ) ) )

Less-than-truckload companies which carry the freight of several shippers in each truck trailer discounted away a 4.7 % rate increase implemented last April


( S ( NP-SBJ ( DT The ) ( NNS carriers ) ) ( VP ( VBD were ) ( VP ( VBG competing ) ( ADVP-MNR ( RB fiercely ) ) ( PP-CLR ( IN for ) ( NP ( NN market ) ( NN share ) ) ) ) ) )

The carriers were competing fiercely for market share


( S ( NP-SBJ-2 ( JJ Railroad-rate ) ( NNS increases ) ) ( VP ( VBP are ) ( ADJP-PRD ( JJ likely ) ( S ( VP ( TO to ) ( VP ( VB be ) ( VP ( VBN restrained ) ( PP ( IN by ) ( NP-LGS ( NP ( VBG weakening ) ( JJ rail-traffic ) ( NNS levels ) ) ( CC and ) ( NP ( NP ( JJ keen ) ( NN competition ) ) ( PP ( IN for ) ( NP ( NN freight ) ) ) ( PP ( IN from ) ( NP ( NNS trucks ) ) ) ) ) ) ) ) ) ) ) ) )

Railroad-rate increases are likely to be restrained by weakening rail-traffic levels and keen competition for freight from trucks


( S ( NP-SBJ ( NP ( DT An ) ( NN official ) ) ( PP-LOC ( IN at ) ( NP ( NP ( NNP Consolidated ) ( NNP Freightways ) ( NNP Inc. ) ) ( NP ( DT a ) ( NAC-LOC ( NNP Menlo ) ( NNP Park ) ( NNP Calif. ) ) ( JJ less-than-truckload ) ( NN carrier ) ) ) ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ-1 ( NP ( NN rate ) ( NN discounting ) ) ( PP-LOC ( IN in ) ( NP ( DT that ) ( NN industry ) ) ) ) ( VP ( VBZ has ) ( VP ( VBN begun ) ( S ( VP ( TO to ) ( VP ( VB stabilize ) ) ) ) ) ) ) ) ) )

An official at Consolidated Freightways Inc. a Menlo Park Calif. less-than-truckload carrier said rate discounting in that industry has begun to stabilize


( S ( S ( NP-SBJ-1 ( NNP Consolidated ) ( NNP Freightways ) ) ( VP ( VBZ plans ) ( S ( VP ( TO to ) ( VP ( VB raise ) ( NP ( PRP$ its ) ( NNS rates ) ) ( NP-EXT ( CD 5.3 ) ( NN % ) ) ( NP-TMP ( NP ( RB late ) ( DT this ) ( NN year ) ) ( CC or ) ( NP ( RB early ) ( JJ next ) ( NN year ) ) ) ) ) ) ) ) ( CC and ) ( S ( NP-SBJ ( QP ( IN at ) ( JJS least ) ( CD two ) ) ( NNS competitors ) ) ( VP ( VBP have ) ( VP ( VBN announced ) ( NP ( JJ similar ) ( NNS increases ) ) ) ) ) )

Consolidated Freightways plans to raise its rates 5.3 % late this year or early next year and at least two competitors have announced similar increases


( SINV ( S-TPC-3 ( NP-SBJ-1 ( NNS Truckers ) ) ( VP ( VBP are ) ( VP ( VBG trying ) ( S ( VP ( TO to ) ( VP ( VB send ) ( NP ( NNS signals ) ( SBAR ( IN that ) ( S ( NP-SBJ-2 ( PRP they ) ) ( VP ( VBP need ) ( S ( VP ( TO to ) ( VP ( VP ( VB stop ) ( NP ( DT the ) ( VBG bloodletting ) ) ) ( VP ( VB forget ) ( PP-CLR ( IN about ) ( NP ( NN market ) ( NN share ) ) ) ) ( CC and ) ( VP ( VB go ) ( PP-CLR ( IN for ) ( NP ( JJR higher ) ( NNS rates ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ( VP ( VBD said ) ) ( NP-SBJ ( NP ( NNP Michael ) ( NNP Lloyd ) ) ( NP ( NP ( DT an ) ( NN analyst ) ) ( PP-LOC ( IN at ) ( NP ( NNP Salomon ) ( NNP Bros ) ) ) ) ) )

Truckers are trying to send signals that they need to stop the bloodletting forget about market share and go for higher rates said Michael Lloyd an analyst at Salomon Bros