( S ( ADVP ( RB Yet ) ) ( NP-SBJ ( NP ( NNP Sierra ) ( POS 's ) ) ( JJ hard-line ) ( NN stance ) ) ( VP ( VBZ has ) ( VP ( VBN created ) ( NP ( NP ( NN something ) ) ( PP ( IN of ) ( NP ( DT a ) ( NN rift ) ) ) ) ( PP-LOC ( IN in ) ( NP ( NP ( DT the ) ( NN organization ) ) ( SBAR ( WHNP-1 ( WDT which ) ) ( S ( VP ( VBZ estimates ) ( SBAR ( IN that ) ( S ( NP-SBJ ( NP ( CD 17 ) ( NN % ) ) ( PP ( IN of ) ( NP ( PRP$ its ) ( CD 500,000 ) ( NNS members ) ) ) ) ( VP ( JJ own ) ( NP ( NN mountain ) ( NNS bikes ) ) ) ) ) ) ) ) ) ) ) ) )

Yet Sierra 's hard-line stance has created something of a rift in the organization which estimates that 17 % of its 500,000 members own mountain bikes


( S ( S ( NP-SBJ ( NP ( NN Pressure ) ) ( PP ( IN from ) ( NP ( DT these ) ( NNS members ) ) ) ) ( VP ( VBD prompted ) ( NP-1 ( DT the ) ( NN club ) ) ( ADVP-TMP ( RB recently ) ) ( S ( VP ( TO to ) ( VP ( VB soften ) ( NP ( PRP$ its ) ( JJ anti-bike ) ( NN rhetoric ) ) ) ) ) ) ) ( S ( NP-SBJ ( PRP it ) ) ( ADVP ( RB no ) ( RB longer ) ) ( PP ( IN for ) ( NP ( NN example ) ) ) ( VP ( VBZ lumps ) ( NP ( DT the ) ( NNS bikes ) ) ( PP-CLR ( IN into ) ( NP ( NP ( DT the ) ( JJ same ) ( NN category ) ) ( PP ( IN as ) ( NP ( NP ( NNS motorcycles ) ) ( CC and ) ( NP ( JJ other ) ( JJ terrain-marring ) ( JJ off-road ) ( NNS vehicles ) ) ) ) ) ) ) ) )

Pressure from these members prompted the club recently to soften its anti-bike rhetoric it no longer for example lumps the bikes into the same category as motorcycles and other terrain-marring off-road vehicles


( S ( CC But ) ( NP-SBJ ( DT the ) ( NN club ) ) ( ADVP-TMP ( RB still ) ) ( VP ( VBZ insists ) ( SBAR ( IN that ) ( S ( NP-SBJ-1 ( JJ public ) ( NNS lands ) ) ( VP ( MD ought ) ( S ( VP ( TO to ) ( VP ( VB be ) ( VP ( VBN closed ) ( PP-CLR ( TO to ) ( NP ( DT the ) ( NNS bikes ) ) ) ( SBAR-ADV ( IN unless ) ( S ( NP-SBJ ( NNS studies ) ) ( VP ( VBP indicate ) ( SBAR ( S ( NP-SBJ ( DT the ) ( NNS bikes ) ) ( VP ( MD wo ) ( RB n't ) ( VP ( VB injure ) ( NP ( NP ( DT the ) ( NN environment ) ) ( CC or ) ( NP ( JJ other ) ( NNS users ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

But the club still insists that public lands ought to be closed to the bikes unless studies indicate the bikes wo n't injure the environment or other users


( SINV ( S-TPC-2 ( S ( NP-SBJ ( PRP I ) ) ( VP ( VBP have ) ( NP ( DT a ) ( NN mountain ) ( NN bike ) ) ) ) ( S ( ADVP ( RB yet ) ) ( PP ( IN as ) ( NP ( DT a ) ( NN hiker ) ) ) ( NP-SBJ-1 ( PRP I ) ) ( VP ( VBP 've ) ( VP ( VBN been ) ( VP ( VBN run ) ( PP-DIR ( IN off ) ( NP ( DT the ) ( NN road ) ) ) ( PP ( IN by ) ( NP-LGS ( NP ( NNS kids ) ) ( VP ( VBG careening ) ( IN down ) ( NP ( DT a ) ( NN fire ) ( NN trail ) ) ( PP ( IN on ) ( NP ( PRP them ) ) ) ) ) ) ) ) ) ) ) ( VP ( VBZ says ) ) ( NP-SBJ ( NP ( NNP Gene ) ( NNP Coan ) ) ( NP ( NP ( DT an ) ( NN official ) ) ( PP-LOC ( IN at ) ( NP ( NP ( NP ( NNP Sierra ) ( POS 's ) ) ( NN headquarters ) ) ( PP-LOC ( IN in ) ( NP ( NNP San ) ( NNP Francisco ) ) ) ) ) ) ) ( S-ADV ( VP ( VBG echoing ) ( NP ( NP ( DT the ) ( NNS concerns ) ) ( PP ( IN of ) ( NP ( JJ many ) ( NNS members ) ) ) ) ) ) )

I have a mountain bike yet as a hiker I 've been run off the road by kids careening down a fire trail on them says Gene Coan an official at Sierra 's headquarters in San Francisco echoing the concerns of many members


( SINV ( S-TPC-3 ( NP-SBJ ( NP ( NNS People ) ) ( SBAR ( WHNP-2 ( WP who ) ) ( S ( VP ( VBP feel ) ( SBAR ( IN that ) ( S ( NP-SBJ-1 ( NNS cyclists ) ) ( VP ( MD should ) ( VP ( VB be ) ( VP ( VBN banned ) ( PP-CLR ( IN from ) ( NP ( DT an ) ( NN area ) ) ) ) ) ) ) ) ) ) ) ) ( VP ( VBP are ) ( RB n't ) ( VP ( VBG looking ) ( PP-CLR ( IN at ) ( NP ( DT the ) ( JJ whole ) ( NN picture ) ) ) ) ) ) ( VP ( VBZ complains ) ) ( NP-SBJ ( NP ( NNP Mark ) ( NNP Langton ) ) ( NP ( NP ( JJ associate ) ( NN editor ) ) ( PP ( IN of ) ( NP ( NP ( NNP Mountain ) ( CC and ) ( NNP City ) ( NNP Biking ) ( NN magazine ) ) ( PP-LOC ( IN in ) ( NP ( NP ( NNP Canoga ) ( NNP Park ) ) ( NP ( NNP Calif ) ) ) ) ) ) ) ) )

People who feel that cyclists should be banned from an area are n't looking at the whole picture complains Mark Langton associate editor of Mountain and City Biking magazine in Canoga Park Calif


( S ( NP-SBJ ( NNP Mr. ) ( NNP Langton ) ) ( VP ( VBZ is ) ( PP-LOC-PRD ( IN among ) ( NP ( NP ( NP ( DT the ) ( NNS legions ) ) ( PP ( IN of ) ( NP ( NNS bikers ) ) ) ) ( SBAR ( WHNP-1 ( WP who ) ) ( S ( VP ( VBD got ) ( NP ( NP ( PRP$ their ) ( JJ first ) ( NN taste ) ) ( PP ( IN of ) ( NP ( NN wilderness ) ) ) ) ( PP ( IN as ) ( NP ( NNS hikers ) ( CC or ) ( NNS backpackers ) ) ) ) ) ) ) ) ) )

Mr. Langton is among the legions of bikers who got their first taste of wilderness as hikers or backpackers


( S ( S ( NP-SBJ ( PRP He ) ) ( VP ( VBZ says ) ( SBAR ( S ( NP-SBJ ( NN fellow ) ( NNS bikers ) ) ( VP ( VBP show ) ( NP ( NP ( NP ( DT the ) ( JJ same ) ( NN concern ) ) ( PP ( IN for ) ( NP ( DT the ) ( NN land ) ) ) ) ( SBAR ( WHNP-2 ( IN that ) ) ( S ( NP-SBJ ( PRP they ) ) ( VP ( VBD demonstrated ) ( PP ( IN as ) ( NP ( NNS hikers ) ) ) ) ) ) ) ) ) ) ) ) ( S ( NP-SBJ-1 ( DT many ) ) ( VP ( VBP are ) ( ADJP-PRD ( VBN appalled ) ( SBAR ( IN that ) ( S ( NP-SBJ ( DT the ) ( NN conservation ) ( NN community ) ) ( VP ( MD would ) ( ADVP ( RB suddenly ) ) ( VP ( VB consider ) ( S ( NP-SBJ ( PRP them ) ) ( NP-PRD ( DT the ) ( NN enemy ) ) ) ) ) ) ) ) ) ) )

He says fellow bikers show the same concern for the land that they demonstrated as hikers many are appalled that the conservation community would suddenly consider them the enemy


( S ( S-PRP ( VP ( TO To ) ( VP ( VB fight ) ( PRT ( RB back ) ) ) ) ) ( NP-SBJ-1 ( NP ( NNS activists ) ) ( PP ( JJ such ) ( IN as ) ( NP ( NNP Mr. ) ( NNP Langton ) ) ) ) ( VP ( VBP are ) ( VP ( VBG forming ) ( NP ( NP ( NNS groups ) ) ( SBAR ( S ( VP ( TO to ) ( VP ( VP ( VB lobby ) ( NP ( NN land ) ( NNS managers ) ) ( PP ( IN over ) ( NP ( NN access ) ( NNS issues ) ) ) ) ( CC and ) ( VP ( VB undertake ) ( NP ( NP ( NN education ) ( NNS programs ) ) ( SBAR ( S ( VP ( TO to ) ( VP ( VB show ) ( SBAR ( IN that ) ( S ( NP-SBJ ( DT the ) ( NNS bikes ) ) ( VP ( MD can ) ( VP ( ADVP-MNR ( RB responsibly ) ) ( VB share ) ( NP ( NNS trails ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

To fight back activists such as Mr. Langton are forming groups to lobby land managers over access issues and undertake education programs to show that the bikes can responsibly share trails


( S ( NP-SBJ ( NP ( NP ( NNP Mr. ) ( NNP Langton ) ( POS 's ) ) ( NN group ) ) ( NP ( NNP Concerned ) ( NNP Off-Road ) ( NNPS Bicyclists ) ( NNP Association ) ) ) ( VP ( VBN mounted ) ( NP ( NP ( NN petition ) ( VBZ drives ) ) ( SBAR ( S ( VP ( TO to ) ( VP ( VB help ) ( VP ( VB keep ) ( ADJP-PRD ( JJ open ) ) ( NP ( NP ( JJ certain ) ( NNP Santa ) ( NNP Monica ) ( NNP Mountain ) ( NNS trails ) ) ( VP ( VBN designated ) ( PP ( IN for ) ( NP ( VBG closing ) ) ) ) ) ) ) ) ) ) ) ) )

Mr. Langton 's group Concerned Off-Road Bicyclists Association mounted petition drives to help keep open certain Santa Monica Mountain trails designated for closing


( SINV ( S-TPC-1 ( NP-SBJ ( NP ( VBG Biking ) ( NNS groups ) ) ( PP-LOC ( IN in ) ( NP ( NNP Montana ) ( NNP Idaho ) ( NNP Michigan ) ( CC and ) ( NNP Massachusetts ) ) ) ) ( VP ( VBP have ) ( VP ( VBN won ) ( NP ( JJ similar ) ( NNS concessions ) ) ) ) ) ( VP ( VBZ says ) ) ( NP-SBJ ( NP ( NNP Tim ) ( NNP Blumenthal ) ) ( NP ( NP ( NN mountain ) ( NN bike ) ( NN editor ) ) ( PP ( IN of ) ( NP ( NNP Bicycling ) ( NN magazine ) ) ) ) ) )

Biking groups in Montana Idaho Michigan and Massachusetts have won similar concessions says Tim Blumenthal mountain bike editor of Bicycling magazine


( S ( S ( NP-SBJ-2 ( DT These ) ( NNS groups ) ) ( VP ( VBP have ) ( VP ( VBN been ) ( VP ( VBG trying ) ( S ( VP ( TO to ) ( VP ( VB improve ) ( NP ( NP ( DT the ) ( NN mountain ) ( NN biker ) ( POS 's ) ) ( NN image ) ) ) ) ) ) ) ) ) ( S ( PP-LOC ( IN in ) ( NP ( NP ( DT the ) ( NNP San ) ( NNP Francisco-area ) ( NN park ) ( NN district ) ) ( SBAR ( WHADVP-3 ( WRB where ) ) ( S ( NP-SBJ-1 ( DT a ) ( NN ranger ) ) ( VP ( VBD was ) ( VP ( VBN clobbered ) ( PP ( IN by ) ( NP-LGS ( DT a ) ( NN cyclist ) ) ) ( NP-TMP ( DT this ) ( NN summer ) ) ) ) ) ) ) ) ( NP-SBJ ( NNS bikers ) ) ( VP ( VBP have ) ( VP ( VBN formed ) ( NP ( NP ( DT a ) ( NN volunteer ) ( NN patrol ) ) ( SBAR ( S ( VP ( VP ( TO to ) ( VP ( VB help ) ( S ( NP-SBJ ( NNS rangers ) ) ( VP ( VB enforce ) ( NP ( NNS regulations ) ) ) ) ) ) ( CC and ) ( VP ( TO to ) ( VP ( NN school ) ( NP ( NNS riders ) ) ( PP-CLR ( IN in ) ( NP ( JJ proper ) ( NN trail ) ( NN etiquette ) ) ) ) ) ) ) ) ) ) ) ) )

These groups have been trying to improve the mountain biker 's image in the San Francisco-area park district where a ranger was clobbered by a cyclist this summer bikers have formed a volunteer patrol to help rangers enforce regulations and to school riders in proper trail etiquette


( S ( NP-SBJ ( RB Even ) ( JJ staunch ) ( JJ anti-bike ) ( NNP Sierra ) ( NNS members ) ) ( VP ( VBP concede ) ( SBAR ( IN that ) ( S ( NP-SBJ ( NP ( CD 10 ) ( NN % ) ) ( PP ( IN of ) ( NP ( DT all ) ( NNS riders ) ) ) ) ( VP ( VBP cause ) ( NP ( NP ( JJS most ) ) ( PP ( IN of ) ( NP ( DT the ) ( NNS problems ) ) ) ) ) ) ) ) )

Even staunch anti-bike Sierra members concede that 10 % of all riders cause most of the problems


( SINV ( S-TPC-4 ( SBAR-ADV ( IN While ) ( S ( NP-SBJ ( DT some ) ) ( VP ( VBP are ) ( NP-PRD ( NP ( NN renegade ) ( NNS riders ) ) ( SBAR ( WHNP-3 ( WP who ) ) ( S ( ADVP ( RB simply ) ) ( VP ( VBP scorn ) ( NP ( NNS regulations ) ) ) ) ) ) ) ) ) ( NP-SBJ ( RB much ) ( JJ bad ) ( NN riding ) ) ( ADVP ( RB simply ) ) ( VP ( VBZ reflects ) ( NP ( NP ( NN ignorance ) ) ( SBAR ( WHNP-2 ( WDT that ) ) ( S ( VP ( MD can ) ( VP ( VB be ) ( VP ( VBN corrected ) ( PP-MNR ( IN through ) ( NP ( NP ( NN education ) ) ( CC and ) ( NP ( NN peer ) ( NN pressure ) ) ) ) ) ) ) ) ) ) ) ) ( VP ( VBZ says ) ) ( NP-SBJ ( NP ( NNP Jim ) ( NNP Hasenauer ) ) ( NP ( NP ( DT a ) ( NN director ) ) ( PP ( IN of ) ( NP ( DT the ) ( NNP International ) ( NNP Mountain ) ( NNP Biking ) ( NNP Association ) ) ) ) ) )

While some are renegade riders who simply scorn regulations much bad riding simply reflects ignorance that can be corrected through education and peer pressure says Jim Hasenauer a director of the International Mountain Biking Association


( S ( NP-SBJ ( PRP I ) ) ( VP ( VBP think ) ( SBAR ( S ( NP-SBJ ( PRP we ) ) ( VP ( VBP 're ) ( VP ( VBG making ) ( NP ( NN progress ) ) ) ) ) ) ) )

I think we 're making progress


( S ( NP-SBJ ( JJ Few ) ) ( VP ( MD would ) ( VP ( VB have ) ( VP ( VBN foreseen ) ( NP ( PDT such ) ( DT a ) ( NN furor ) ) ( SBAR-TMP ( WHADVP ( WRB when ) ) ( S ( ADVP-TMP ( NP ( DT a ) ( NN decade ) ) ( IN ago ) ) ( NP-SBJ ( DT some ) ( NNP Marin ) ( NNP County ) ( NN bicycle ) ( NNS enthusiasts ) ) ( VP ( VBD created ) ( NP ( DT a ) ( JJ hybrid ) ( NN bike ) ) ( S-MNR ( VP ( VBG using ) ( NP ( NP ( JJ fat ) ( NNS tires ) ) ( NP ( JJ lightweight ) ( NN metallurgy ) ) ( CC and ) ( NP ( JJ multi-gear ) ( NN technology ) ) ) ) ) ) ) ) ) ) ) )

Few would have foreseen such a furor when a decade ago some Marin County bicycle enthusiasts created a hybrid bike using fat tires lightweight metallurgy and multi-gear technology


( S ( NP-SBJ ( PRP They ) ) ( VP ( VBD wanted ) ( NP ( NP ( DT a ) ( NN machine ) ) ( SBAR ( WHNP-1 ( WDT that ) ) ( S ( VP ( MD would ) ( VP ( VB allow ) ( S ( NP-SBJ ( PRP them ) ) ( VP ( TO to ) ( VP ( VB pedal ) ( PP-DIR ( IN into ) ( NP ( NP ( JJ rugged ) ( NN terrain ) ) ( ADJP ( RB then ) ( JJ inaccessible ) ( PP ( TO to ) ( NP ( NNS cycles ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

They wanted a machine that would allow them to pedal into rugged terrain then inaccessible to cycles


( S ( NP-SBJ ( PRP They ) ) ( VP ( VBD got ) ( NP ( NP ( NP ( DT a ) ( NN machine ) ) ( ADJP ( ADJP ( RBR more ) ( JJ responsive ) ) ( ADJP ( RBR more ) ( JJ stable ) ) ( CC and ) ( PP ( IN in ) ( NP ( JJ many ) ( NNS ways ) ) ) ( ADJP ( ADJP ( JJR easier ) ( SBAR ( S ( VP ( TO to ) ( VP ( VB ride ) ) ) ) ) ) ( PP ( IN than ) ( NP ( NP ( DT the ) ( JJ thin-tired ) ( NN racing ) ( NNS bikes ) ) ( SBAR ( WHNP-1 ( WDT that ) ) ( S ( ADVP-TMP ( RB then ) ) ( VP ( VBD were ) ( NP-PRD ( DT the ) ( NN rage ) ) ) ) ) ) ) ) ) ) ) ) )

They got a machine more responsive more stable and in many ways easier to ride than the thin-tired racing bikes that then were the rage


( S ( SBAR-TMP ( WHADVP-2 ( WRB When ) ) ( S ( NP-SBJ ( DT the ) ( NNS bikes ) ) ( ADVP-TMP ( RB first ) ) ( VP ( VBD entered ) ( NP ( JJ mass ) ( NN production ) ) ( PP-TMP ( IN in ) ( NP ( CD 1981 ) ) ) ) ) ) ( NP-SBJ-1 ( PRP they ) ) ( VP ( VBD were ) ( VP ( VBN dismissed ) ( PP-CLR ( IN as ) ( NP ( DT a ) ( NN fad ) ) ) ) ) )

When the bikes first entered mass production in 1981 they were dismissed as a fad


( S ( NP-TMP ( JJ Last ) ( NN year ) ) ( NP-SBJ ( NP ( CD 25 ) ( NN % ) ) ( PP ( IN of ) ( NP ( NP ( DT the ) ( ADJP ( CD 10 ) ( CD million ) ) ( NNS bicycles ) ) ( VP ( VBN sold ) ( PP-LOC-CLR ( IN in ) ( NP ( DT the ) ( NNP U.S. ) ) ) ) ) ) ) ( VP ( VBD were ) ( NP-PRD ( NN mountain ) ( NNS bikes ) ) ) )

Last year 25 % of the 10 million bicycles sold in the U.S. were mountain bikes


( S ( PP-LOC ( IN In ) ( NP ( NP ( NNP California ) ) ( NP ( DT a ) ( NN bellwether ) ( NN market ) ) ) ) ( NP-SBJ ( PRP they ) ) ( VP ( VBD accounted ) ( PP-CLR ( IN for ) ( NP ( NP ( QP ( RBR more ) ( IN than ) ( CD 80 ) ) ( NN % ) ) ( PP ( IN of ) ( NP ( DT all ) ( NN bike ) ( NNS sales ) ) ) ) ) ) )

In California a bellwether market they accounted for more than 80 % of all bike sales


( S ( NP-SBJ ( NP ( DT The ) ( NN majority ) ) ( PP ( IN of ) ( NP ( DT the ) ( NNS bikes ) ) ) ) ( ADVP-TMP ( RB never ) ) ( ADVP ( RB even ) ) ( VP ( VBP make ) ( NP ( PRP it ) ) ( PP-DIR ( IN into ) ( NP ( DT the ) ( JJ high ) ( NN country ) ) ) ) )

The majority of the bikes never even make it into the high country


( S ( NP-SBJ ( NN City ) ( NNS dwellers ) ) ( VP ( VBP love ) ( NP ( PRP them ) ) ( SBAR-PRP ( IN because ) ( S ( NP-SBJ ( PRP they ) ) ( VP ( VP ( VBP shift ) ( ADVP-MNR ( RB smoothly ) ) ( PP-LOC ( IN in ) ( NP ( NN traffic ) ) ) ) ( VP ( VBP bounce ) ( ADVP-MNR ( RB easily ) ) ( PP-LOC-CLR ( IN over ) ( NP ( NNS curbs ) ) ) ) ( CC and ) ( VP ( VBP roll ) ( PP-LOC-CLR ( IN through ) ( NP ( NN road ) ( NN glass ) ) ) ( PP ( IN with ) ( NP ( NP ( ADJP ( RB far ) ( JJR fewer ) ) ( JJ flat ) ( NNS tires ) ) ( PP ( IN than ) ( NP ( VBG racing ) ( NNS bikes ) ) ) ) ) ) ) ) ) ) )

City dwellers love them because they shift smoothly in traffic bounce easily over curbs and roll through road glass with far fewer flat tires than racing bikes


( S ( NP-SBJ ( NP ( NNP Crested ) ( NNP Butte ) ) ( NP ( NN population ) ( CD 1,200 ) ) ) ( VP ( VBZ is ) ( NP-PRD ( NP ( DT a ) ( NN bastion ) ) ( PP ( IN of ) ( NP ( DT the ) ( NN sport ) ) ) ) ) )

Crested Butte population 1,200 is a bastion of the sport


( S ( PP ( IN By ) ( NP ( CD one ) ( NN estimate ) ) ) ( NP-SBJ ( NP ( NN everyone ) ( RB here ) ) ( PP ( IN under ) ( NP ( CD 50 ) ) ) ) ( VP ( VBZ owns ) ( NP ( IN at ) ( JJS least ) ( CD one ) ( NN bike ) ) ) )

By one estimate everyone here under 50 owns at least one bike


( S ( S ( NP-SBJ ( DT The ) ( NN town ) ) ( VP ( VBZ is ) ( NP-PRD ( NP ( NN home ) ) ( PP ( TO to ) ( NP ( NP ( DT the ) ( NNP Mountain ) ( NNP Bike ) ( NNP Hall ) ) ( PP ( IN of ) ( NP ( NNP Fame ) ) ) ) ) ) ) ) ( CC and ) ( S ( NP-SBJ ( PRP it ) ) ( VP ( VBZ hosts ) ( NP ( DT the ) ( JJ annual ) ( NNP Fat ) ( NNP Tire ) ( NNP Bike ) ( NNP Week ) ) ) ) )

The town is home to the Mountain Bike Hall of Fame and it hosts the annual Fat Tire Bike Week


( S ( NP ( DT This ) ( NN summer ) ) ( NP-SBJ ( DT the ) ( NN jamboree ) ) ( VP ( VBD attracted ) ( NP ( NP ( JJR more ) ( NNS visitors ) ) ( PP ( IN than ) ( NP ( NP ( DT the ) ( JJS busiest ) ( NN week ) ) ( PP ( IN of ) ( NP ( NP ( DT the ) ( NN town ) ( POS 's ) ) ( NN winter ) ( NN ski ) ( NN season ) ) ) ) ) ) ) )

This summer the jamboree attracted more visitors than the busiest week of the town 's winter ski season


( S ( NP-SBJ ( NP ( NNP David ) ( NNP Lindsey ) ) ( NP ( NP ( NN chairman ) ) ( PP ( IN of ) ( NP ( DT the ) ( NNP Fat ) ( NNP Tire ) ( NNP Bike ) ( NN celebration ) ) ) ) ) ( VP ( VBZ muses ) ( SBAR ( IN that ) ( S ( NP-SBJ ( NP ( DT the ) ( NN bike ) ( POS 's ) ) ( NN popularity ) ) ( VP ( MD may ) ( VP ( VB be ) ( NP-PRD ( NP ( DT a ) ( NN combination ) ) ( PP ( IN of ) ( NP ( NN technology ) ( CC and ) ( NN nostalgia ) ) ) ) ) ) ) ) ) )

David Lindsey chairman of the Fat Tire Bike celebration muses that the bike 's popularity may be a combination of technology and nostalgia


( S ( S-TPC-2 ( S ( NP-SBJ ( DT The ) ( NN mountain ) ( NN bike ) ) ( VP ( VBZ feels ) ( ADJP-PRD ( RB as ) ( JJ comfortable ) ( PP ( IN as ) ( NP ( NP ( DT the ) ( NN paperboy ) ( NN bike ) ) ( SBAR ( S ( NP-SBJ ( PRP you ) ) ( VP ( VBD had ) ( PP ( IN as ) ( NP ( DT a ) ( NN kid ) ) ) ) ) ) ) ) ) ) ) ( CC but ) ( S ( NP-SBJ ( PRP it ) ) ( VP ( MD can ) ( VP ( VB do ) ( NP ( RB so ) ( RB much ) ( JJR more ) ) ) ) ) ) ( NP-SBJ ( PRP he ) ) ( VP ( VBZ says ) ) )

The mountain bike feels as comfortable as the paperboy bike you had as a kid but it can do so much more he says


( S ( NP-SBJ ( CD ONE ) ( NNP LIBERTY ) ( NNPS PROPERTIES ) ( NNP Inc. ) ) ( VP ( VBD declared ) ( NP ( NP ( DT a ) ( NN dividend ) ) ( PP ( IN of ) ( NP ( NP ( CD 40 ) ( NNS cents ) ) ( NP-ADV ( DT a ) ( NN share ) ) ) ) ( PP-LOC ( IN on ) ( NP ( PRP$ its ) ( ADJP ( CD 16.50 ) ) ( JJ cumulative ) ( JJ convertible ) ( VBN preferred ) ( NN stock ) ) ) ( ADJP ( JJ payable ) ( NP-TMP ( NNP Jan. ) ( CD 2 ) ) ( PP ( TO to ) ( NP ( NP ( NN stock ) ) ( PP ( IN of ) ( NP ( NN record ) ) ) ( NP-TMP ( NNP Dec. ) ( CD 8 ) ) ) ) ) ) ) )

ONE LIBERTY PROPERTIES Inc. declared a dividend of 40 cents a share on its 16.50 cumulative convertible preferred stock payable Jan. 2 to stock of record Dec. 8


( S ( CC But ) ( NP-SBJ ( NP ( NNS directors ) ) ( PP ( IN of ) ( NP ( DT the ) ( NAC-LOC ( NNP Great ) ( NNP Neck ) ( NNP N.Y. ) ) ( JJ real ) ( NN estate ) ( NN investment ) ( NN trust ) ) ) ) ( VP ( VBD did ) ( RB n't ) ( VP ( VB act ) ( PP-CLR ( IN on ) ( NP ( DT the ) ( JJ common ) ( NN stock ) ( NN dividend ) ) ) ) ) )

But directors of the Great Neck N.Y. real estate investment trust did n't act on the common stock dividend


( S-2 ( CC And ) ( NP-SBJ ( PRP they ) ) ( VP ( MD wo ) ( RB n't ) ( VP ( VB consider ) ( NP ( PDT such ) ( DT a ) ( NN dividend ) ) ) ) ( PRN ( S ( NP-SBJ ( DT the ) ( NN trust ) ) ( VP ( VBD added ) ) ) ) ( SBAR-TMP ( IN before ) ( S ( NP-SBJ ( NP ( NNS results ) ) ) ( VP ( VBP are ) ( ADJP-PRD ( JJ available ) ) ( PP-1 ( IN for ) ( NP ( NP ( DT the ) ( JJ first ) ( NN quarter ) ) ( PP ( IN of ) ( NP ( CD 1990 ) ) ) ) ) ) ) ) )

And they wo n't consider such a dividend the trust added before results are available for the first quarter of 1990


( S ( PP ( IN In ) ( NP ( NN part ) ) ) ( NP-SBJ ( DT the ) ( NN trust ) ) ( VP ( VBD cited ) ( NP ( DT the ) ( NN need ) ( S ( VP ( TO to ) ( VP ( VB retain ) ( NP ( NN cash ) ) ( PP ( IN for ) ( NP ( JJ possible ) ( NNS acquisitions ) ) ) ) ) ) ) ) )

In part the trust cited the need to retain cash for possible acquisitions


( S ( PP ( VBG According ) ( PP ( TO to ) ( NP ( DT a ) ( NN spokesman ) ) ) ) ( NP-SBJ ( CD One ) ( NNP Liberty ) ) ( VP ( MD will ) ( VP ( VB have ) ( VP ( VBN paid ) ( PRT ( RP out ) ) ( PP-CLR ( IN as ) ( NP ( NNS dividends ) ) ) ( NP ( NP ( DT the ) ( VBN required ) ( NN amount ) ) ( PP ( IN of ) ( NP ( PRP$ its ) ( JJ taxable ) ( NN income ) ) ) ) ( S-PRP ( VP ( TO to ) ( VP ( VB maintain ) ( NP ( NP ( PRP$ its ) ( JJ legal ) ( NN status ) ) ( PP ( IN as ) ( NP ( DT a ) ( JJ real ) ( NN estate ) ( NN investment ) ( NN trust ) ) ) ) ) ) ) ) ) ) )

According to a spokesman One Liberty will have paid out as dividends the required amount of its taxable income to maintain its legal status as a real estate investment trust


( S ( NP-SBJ ( NNP Banc ) ( CD One ) ( NNP Corp. ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ-1 ( NNP Frank ) ( NNP E. ) ( NNP McKinney ) ) ( VP ( VBZ plans ) ( S ( VP ( TO to ) ( VP ( VB retire ) ( PP-CLR ( IN as ) ( NP ( NP ( DT the ) ( NN bank ) ( VBG holding ) ( NN company ) ( POS 's ) ) ( NN president ) ) ) ( PP-TMP ( JJ effective ) ( NP ( NNP Jan. ) ( CD 12 ) ) ) ) ) ) ) ) ) ) )

Banc One Corp. said Frank E. McKinney plans to retire as the bank holding company 's president effective Jan. 12


( S ( NP-SBJ ( NNP Banc ) ( CD One ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ-2 ( NP ( PRP it ) ) ) ( VP ( VBZ is ) ( VP ( VBN contemplated ) ( SBAR-1 ( IN that ) ( S ( NP-SBJ ( NP ( NNP John ) ( NNP B. ) ( NNP McCoy ) ) ( NP ( NP ( NN chairman ) ) ( CC and ) ( NP ( NN chief ) ( NN executive ) ( NN officer ) ) ) ) ( VP ( MD will ) ( VP ( VB assume ) ( NP ( NP ( DT the ) ( JJ additional ) ( NN position ) ) ( PP ( IN of ) ( NP ( NN president ) ) ) ) ( PP-TMP ( IN upon ) ( NP ( NP ( NNP Mr. ) ( NNP McKinney ) ( POS 's ) ) ( NN retirement ) ) ) ) ) ) ) ) ) ) ) ) )

Banc One said it is contemplated that John B. McCoy chairman and chief executive officer will assume the additional position of president upon Mr. McKinney 's retirement


( S ( NP-SBJ ( NP ( NNP Mr. ) ( NNP McKinney ) ) ( ADJP ( NP ( CD 50 ) ( NNS years ) ) ( JJ old ) ) ) ( VP ( VBD was ) ( NP-PRD ( NP ( NP ( NN chairman ) ) ) ( CC and ) ( NP ( NP ( NN chief ) ( NN executive ) ) ) ( PP-2 ( IN of ) ( NP ( NP ( NNP American ) ( NNP Fletcher ) ( NNP Corp. ) ) ( NP ( NNP Indianapolis ) ) ) ) ) ( SBAR-TMP ( WHADVP-1 ( WRB when ) ) ( S ( NP-SBJ ( DT that ) ( NN bank ) ( VBG holding ) ( NN company ) ) ( VP ( VBD merged ) ( PP-CLR ( IN into ) ( NP ( NNP Banc ) ( CD One ) ) ) ( PP-TMP ( IN in ) ( NP ( NNP January ) ( CD 1987 ) ) ) ) ) ) ) )

Mr. McKinney 50 years old was chairman and chief executive of American Fletcher Corp. Indianapolis when that bank holding company merged into Banc One in January 1987


( S ( NP-SBJ ( DT The ) ( NN company ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ-2 ( NNP Mr. ) ( NNP McKinney ) ) ( VP ( VBZ plans ) ( S ( VP ( TO to ) ( VP ( VB retire ) ( SBAR-PRP ( IN because ) ( S ( NP-SBJ-1 ( NP ( DT the ) ( NN process ) ) ( PP ( IN of ) ( S-NOM ( VP ( VBG affiliating ) ( NP ( NNP American ) ( NNP Fletcher ) ) ( PP-CLR ( IN into ) ( NP ( NNP Banc ) ( CD One ) ) ) ) ) ) ) ( VP ( VBZ is ) ( VP ( VBN considered ) ( S ( ADJP-PRD ( VBN completed ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

The company said Mr. McKinney plans to retire because the process of affiliating American Fletcher into Banc One is considered completed


( S ( NP-SBJ ( NNP Mr. ) ( NNP McKinney ) ) ( VP ( VP ( MD will ) ( VP ( VB continue ) ( PP-CLR ( IN as ) ( NP ( NP ( NP ( NN chairman ) ) ( PP ( IN of ) ( NP ( DT the ) ( NN board ) ) ) ) ( CC and ) ( NP ( NP ( NN chairman ) ) ( PP ( IN of ) ( NP ( NP ( DT the ) ( JJ executive ) ( NN committee ) ) ( PP ( IN of ) ( NP ( NP ( NNP Banc ) ( CD One ) ( NNP Indiana ) ( NNP Corp. ) ) ( NP ( NP ( DT the ) ( NN successor ) ( NN company ) ) ( PP ( TO to ) ( NP ( NNP American ) ( NNP Fletcher ) ( NNP Corp. ) ) ) ) ) ) ) ) ) ) ) ) ) ( CC but ) ( VP ( MD will ) ( ADVP ( RB no ) ( RB longer ) ) ( VP ( VB be ) ( ADJP-PRD ( JJ active ) ) ( PP-LOC ( IN in ) ( NP ( JJ day-to-day ) ( NN management ) ) ) ) ) ) )

Mr. McKinney will continue as chairman of the board and chairman of the executive committee of Banc One Indiana Corp. the successor company to American Fletcher Corp. but will no longer be active in day-to-day management


( S ( NP-SBJ ( PRP He ) ) ( VP ( MD will ) ( VP ( VB remain ) ( PP-LOC-CLR ( IN on ) ( NP ( DT the ) ( NNP Banc ) ( CD One ) ( NN board ) ) ) ) ) )

He will remain on the Banc One board


( S ( NP-SBJ ( NP ( NNP Boeing ) ( NNP Co. ) ) ( VP ( ADVP-TMP ( RB already ) ) ( VBN struck ) ( PP ( IN by ) ( NP-LGS ( PRP$ its ) ( NNS Machinists ) ( NN union ) ) ) ) ) ( ADVP ( NN briefly ) ) ( VP ( VP ( VBD called ) ( PRT ( RP off ) ) ( NP ( NP ( NN contract ) ( NNS talks ) ) ( PP ( IN with ) ( NP ( PRP$ its ) ( NNS engineers ) ) ) ) ) ( CC and ) ( VP ( VBD labeled ) ( S ( NP-SBJ ( PRP$ their ) ( NNS demands ) ) ( ADJP-PRD ( RB grossly ) ( JJ excessive ) ) ) ) ) )

Boeing Co. already struck by its Machinists union briefly called off contract talks with its engineers and labeled their demands grossly excessive


( S ( ADVP-TMP ( RB Later ) ) ( ADVP ( RB however ) ) ( NP-SBJ-1 ( DT the ) ( NN company ) ) ( VP ( VBD agreed ) ( S ( VP ( TO to ) ( VP ( VB meet ) ( PP-TMP ( IN on ) ( NP ( NNP Monday ) ) ) ( PP-CLR ( IN with ) ( NP ( DT the ) ( NNP Seattle ) ( NNP Professional ) ( NNP Engineering ) ( NNPS Employees ) ( NNP Association ) ) ) ( SBAR-TMP ( IN after ) ( S ( NP-SBJ ( DT a ) ( JJ federal ) ( NN mediator ) ) ( VP ( VBD intervened ) ) ) ) ) ) ) ( PP ( VBG according ) ( PP ( TO to ) ( NP ( DT the ) ( NN union ) ) ) ) ) )

Later however the company agreed to meet on Monday with the Seattle Professional Engineering Employees Association after a federal mediator intervened according to the union


( S ( NP-SBJ ( NP ( DT A ) ( NN spokesman ) ) ( PP ( IN for ) ( NP ( DT the ) ( NNS engineers ) ) ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( DT the ) ( NN company ) ) ( VP ( VBD asked ) ( NP-2 ( DT the ) ( NN union ) ) ( S ( VP ( TO to ) ( VP ( VB reduce ) ( NP ( NP ( PRP$ its ) ( NNS demands ) ) ( SBAR ( WHNP-1 ( WDT which ) ) ( S ( VP ( VBD included ) ( NP ( NP ( NP ( DT a ) ( ADJP ( CD 19 ) ( NN % ) ) ( NN pay ) ( NN hike ) ) ( PP-TMP ( IN in ) ( NP ( DT the ) ( JJ first ) ( NN year ) ) ) ) ( CC and ) ( NP ( NP ( CD 8 ) ( NN % ) ) ( PP-TMP ( IN in ) ( NP ( DT the ) ( ADJP ( JJ second ) ( CC and ) ( JJ third ) ) ( NNS years ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

A spokesman for the engineers said the company asked the union to reduce its demands which included a 19 % pay hike in the first year and 8 % in the second and third years


( S ( NP-SBJ ( DT The ) ( NN union ) ) ( VP ( VBZ represents ) ( NP ( QP ( IN about ) ( CD 28,000 ) ) ( NX ( NX ( NNS engineers ) ) ( CC and ) ( NX ( JJ technical ) ( NNS workers ) ) ) ) ) )

The union represents about 28,000 engineers and technical workers


( S ( NP-SBJ ( PRP$ Its ) ( NN contract ) ) ( VP ( VBZ expires ) ( NP-TMP-CLR ( NNP Dec. ) ( CD 1 ) ) ) )

Its contract expires Dec. 1


( S ( ADVP-TMP ( RB Meanwhile ) ) ( NP-SBJ-1 ( DT a ) ( JJ federal ) ( NN mediator ) ) ( VP ( VBZ is ) ( VP ( VBN scheduled ) ( S ( VP ( TO to ) ( VP ( VB meet ) ( NP-TMP ( NN today ) ) ( PP-CLR ( IN with ) ( NP ( NP ( NNP Boeing ) ( NNS officials ) ) ( CC and ) ( NP ( NP ( NNS representatives ) ) ( PP ( IN of ) ( NP ( CD 55,000 ) ( JJ striking ) ( NNS Machinists ) ) ) ) ) ) ) ) ) ) ) )

Meanwhile a federal mediator is scheduled to meet today with Boeing officials and representatives of 55,000 striking Machinists


( SINV ( S-TPC-2 ( NP-SBJ ( NP ( PRP It ) ) ) ( VP ( MD will ) ( VP ( VB take ) ( NP ( JJ several ) ( NNS meetings ) ) ( S-1 ( VP ( TO to ) ( VP ( VB resolve ) ( NP ( DT this ) ) ) ) ) ) ) ) ( VP ( VBD said ) ) ( NP-SBJ ( NP ( DT a ) ( NN spokesman ) ) ( PP ( IN for ) ( NP ( DT the ) ( NNS Machinists ) ( NN union ) ) ) ) )

It will take several meetings to resolve this said a spokesman for the Machinists union


( S ( NP-SBJ-2 ( PRP We ) ) ( VP ( VBP do ) ( RB n't ) ( VP ( VB want ) ( S ( VP ( TO to ) ( VP ( VB bring ) ( ADVP-CLR ( RB back ) ) ( NP ( NP ( NN something ) ) ( SBAR ( S ( NP-SBJ ( DT the ) ( NNS members ) ) ( VP ( MD will ) ( VP ( VB reject ) ) ) ) ) ) ) ) ) ) ) )

We do n't want to bring back something the members will reject


( S ( NP-SBJ ( NNS Machinists ) ) ( ADVP-TMP ( RB already ) ) ( VP ( VBP have ) ( VP ( VBN rejected ) ( NP ( NP ( DT a ) ( NN package ) ) ( SBAR ( WHNP-1 ( WDT that ) ) ( S ( VP ( MD would ) ( VP ( VB have ) ( VP ( VBN provided ) ( NP ( NP ( NP ( DT a ) ( ADJP ( CD 10 ) ( NN % ) ) ( NN pay ) ( NN raise ) ) ( CC plus ) ( NP ( NNS bonuses ) ) ) ( PP ( IN over ) ( NP ( NP ( DT the ) ( JJ three-year ) ( NN life ) ) ( PP ( IN of ) ( NP ( DT the ) ( NN contract ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

Machinists already have rejected a package that would have provided a 10 % pay raise plus bonuses over the three-year life of the contract


( S ( NP-SBJ ( PRP It ) ) ( ADVP ( RB also ) ) ( VP ( MD would ) ( VP ( VB have ) ( VP ( VBN reduced ) ( NP ( JJ mandatory ) ( NN overtime ) ) ) ) ) )

It also would have reduced mandatory overtime


Skoal Daze


( S ( NP-SBJ ( PRP I ) ) ( VP ( VBP 've ) ( VP ( VBN learned ) ( NP-MNR ( DT the ) ( JJ hard ) ( NN way ) ) ( SBAR ( IN that ) ( S ( NP-SBJ ( ADJP ( RB too ) ( JJ much ) ) ( NN booze ) ) ( VP ( VBZ Takes ) ( NP ( NN revenge ) ) ( NP-TMP ( DT the ) ( JJ next ) ( NN day ) ) ( PP-TMP ( IN about ) ( NP ( CD nine ) ) ) ) ) ) ( FRAG ( NP ( DT No ) ( NN wonder ) ( SBAR ( S ( NP-SBJ ( PRP I ) ) ( VP ( VBP say ) ( S ( NP-SBJ ( PRP I ) ) ( VP ( VBP drink ) ( PP-CLR ( TO to ) ( NP ( PRP$ your ) ( NN health ) ) ) ) ) ) ) ) ) ( NP-SBJ ( PRP It ) ) ( ADVP ( RB certainly ) ) ( VP ( VBZ is ) ( RB n't ) ( PP-PRD ( TO to ) ( NP ( PRP mine ) ) ) ) ) ) ) )

I 've learned the hard way that too much booze Takes revenge the next day about nine No wonder I say I drink to your health It certainly is n't to mine


( NP ( NNP George ) ( NNP O. ) ( NNP Ludcke ) )

George O. Ludcke


Spaced Out


( S ( NP-SBJ ( DT Those ) ( NN supermarket ) ( NNS tabloids ) ) ( VP ( VBP Make ) ( S ( NP-SBJ ( PRP me ) ) ( VP ( VB feel ) ( ADJP-PRD ( JJ slow ) ) ) ) ( SBAR-PRP ( IN Because ) ( S ( NP-SBJ ( PRP I ) ) ( ADVP ( RB still ) ) ( VP ( VBP have ) ( RB n't ) ( VP ( VBN seen ) ) ) ) ) ) )

Those supermarket tabloids Make me feel slow Because I still have n't seen


Bruce Kafaroff


Daffynition


( NP ( NP ( NN Repression ) ) ( NP ( VB emote ) ( NN control ) ) )

Repression emote control


Daisy Brown


( S ( NP-SBJ ( NP ( NNS Traders ) ) ( VP ( VBG trying ) ( S ( VP ( TO to ) ( VP ( VB profit ) ( PP-CLR ( IN from ) ( NP ( NP ( DT the ) ( JJ recent ) ( NN volatility ) ) ( PP-LOC ( IN in ) ( NP ( JJ financial ) ( NNS markets ) ) ) ) ) ) ) ) ) ) ( VP ( VBD invaded ) ( NP ( DT the ) ( NNP Nasdaq ) ( NN over-the-counter ) ( NN market ) ) ( S-ADV ( VP ( VBG prompting ) ( NP ( NP ( RB even ) ( JJR more ) ( NNS swings ) ) ( PP-LOC ( IN in ) ( NP ( NN stock ) ( NNS prices ) ) ) ) ) ) ) )

Traders trying to profit from the recent volatility in financial markets invaded the Nasdaq over-the-counter market prompting even more swings in stock prices


( S ( PP ( IN After ) ( S-NOM ( VP ( VBG gaining ) ( NP ( NN strength ) ) ( PP-TMP ( IN during ) ( NP ( NP ( DT a ) ( JJ brief ) ( NN run-up ) ) ( SBAR ( WHADVP-1 ( WRB when ) ) ( S ( NP-SBJ ( NN trading ) ) ( VP ( VBD began ) ) ) ) ) ) ) ) ) ( NP-SBJ-2 ( DT the ) ( NNP Nasdaq ) ( NNP Composite ) ( NNP Index ) ) ( VP ( VBD weakened ) ( PP-LOC ( IN under ) ( NP ( VBG selling ) ( NN pressure ) ) ) ) )

After gaining strength during a brief run-up when trading began the Nasdaq Composite Index weakened under selling pressure


( S ( NP-SBJ ( NP ( DT The ) ( NNS forces ) ) ( PP ( IN at ) ( NP ( NN work ) ) ) ) ( VP ( VBD included ) ( NP ( NP ( JJ computer-guided ) ( NN trading ) ) ( CONJP ( RB as ) ( RB well ) ( IN as ) ) ( NP ( NP ( JJ profit-driven ) ( NN market ) ( NNS makers ) ) ( CC and ) ( NP ( NP ( JJ institutional ) ( NNS investors ) ) ( SBAR ( WHNP-1 ( WP who ) ) ( S ( VP ( VBD had ) ( VP ( VBN bought ) ( NP ( NN stock ) ) ( PP-MNR ( IN on ) ( NP ( DT the ) ( NN cheap ) ) ) ( PP-TMP ( IN during ) ( NP ( DT the ) ( JJ recent ) ( NN correction ) ) ) ) ) ) ) ) ) ) ) )

The forces at work included computer-guided trading as well as profit-driven market makers and institutional investors who had bought stock on the cheap during the recent correction


( S ( PP-TMP ( IN During ) ( NP ( NP ( DT the ) ( JJ last ) ( CD two ) ( NNS hours ) ) ( PP ( IN of ) ( NP ( NN trading ) ) ) ) ) ( NP-SBJ ( DT the ) ( NN composite ) ) ( VP ( ADVP ( RB almost ) ) ( VBD drew ) ( ADVP ( RB even ) ) ( PP-TMP ( IN on ) ( NP ( DT the ) ( NN day ) ) ) ( PP-TMP ( IN before ) ( S-NOM ( VP ( VBG slipping ) ( ADVP-TMP ( RB again ) ) ) ) ) ) )

During the last two hours of trading the composite almost drew even on the day before slipping again


( S ( NP-SBJ ( DT The ) ( NNP Nasdaq ) ( NNP Composite ) ) ( VP ( VBD closed ) ( ADVP-CLR ( RB down ) ( NP ( NP ( CD 1.05 ) ) ( CC or ) ( NP ( CD 0.2 ) ( NN % ) ) ) ) ( PP ( TO to ) ( NP ( CD 459.93 ) ) ) ) )

The Nasdaq Composite closed down 1.05 or 0.2 % to 459.93


( S ( S-TPC-2 ( NP-SBJ-1 ( DT The ) ( NN action ) ) ( VP ( VBD was ) ( VP ( VBN confined ) ( PP-CLR ( TO to ) ( NP ( NP ( NNP Nasdaq ) ( POS 's ) ) ( ADJP ( ADJP ( JJS biggest ) ) ( CC and ) ( ADJP ( RBS most ) ( JJ liquid ) ) ) ( NNS stocks ) ) ) ) ) ) ( NP-SBJ ( NNS traders ) ) ( VP ( VBD said ) ) )

The action was confined to Nasdaq 's biggest and most liquid stocks traders said


( S ( NP-SBJ ( DT The ) ( NNP Nasdaq ) ( CD 100 ) ( NNP Index ) ) ( VP ( VP ( VBD began ) ( NP ( DT the ) ( NN day ) ) ( PP-CLR ( IN at ) ( NP ( CD 449.89 ) ) ) ) ( VP ( VBN lost ) ( NP-EXT ( CD 2 ) ( NN % ) ) ( PP-TMP ( IN at ) ( NP ( CD one ) ( NN point ) ) ) ) ( CC and ) ( VP ( VBD was ) ( ADVP-PRD ( IN up ) ( NP ( CD 0.4 ) ( NN % ) ) ) ( PP-TMP ( IN at ) ( NP ( DT another ) ) ) ) ) )

The Nasdaq 100 Index began the day at 449.89 lost 2 % at one point and was up 0.4 % at another


( S ( NP-SBJ ( NP ( DT The ) ( NN barometer ) ) ( PP ( IN of ) ( NP ( DT the ) ( JJS biggest ) ( JJ nonfinancial ) ( NNS stocks ) ) ) ) ( VP ( VBD settled ) ( PP-CLR ( IN at ) ( NP ( CD 448.49 ) ) ) ( ADVP ( IN off ) ( NP ( CD 1.40 ) ) ) ) )

The barometer of the biggest nonfinancial stocks settled at 448.49 off 1.40


( S ( NP-SBJ ( NP ( PRP$ Its ) ( NN counterpart ) ) ( NP ( DT the ) ( NNP Nasdaq ) ( NNP Financial ) ( NNP Index ) ) ) ( VP ( VBD was ) ( ADJP-PRD ( JJ weak ) ) ( PP-TMP ( IN for ) ( NP ( NP ( JJS most ) ) ( PP ( IN of ) ( NP ( DT the ) ( NN day ) ) ) ) ) ( S-ADV ( VP ( VBG sliding ) ( NP-EXT ( CD 2.51 ) ) ( PP-DIR ( TO to ) ( NP ( CD 453.57 ) ) ) ( PP-TMP ( IN by ) ( NP ( NP ( DT the ) ( NN end ) ) ( PP ( IN of ) ( NP ( NN trading ) ) ) ) ) ) ) ) )

Its counterpart the Nasdaq Financial Index was weak for most of the day sliding 2.51 to 453.57 by the end of trading


( S ( NP-SBJ ( DT The ) ( NN volatility ) ) ( VP ( VBD was ) ( ADJP-PRD ( JJ dizzying ) ) ( PP ( IN for ) ( NP ( NNS traders ) ) ) ) )

The volatility was dizzying for traders


( SINV ( S-TPC-1 ( NP-SBJ ( DT The ) ( NN market ) ) ( VP ( MD must ) ( VP ( VB have ) ( VP ( VBN turned ) ( ADVP-CLR ( RB up ) ( CC and ) ( RB down ) ) ( NP-TMP ( CD 15 ) ( JJ different ) ( NNS times ) ) ) ) ) ) ( VP ( VBD commented ) ) ( NP-SBJ ( NP ( NNP Lance ) ( NNP Zipper ) ) ( NP ( NP ( NN head ) ) ( PP ( IN of ) ( NP ( NN OTC ) ( NN trading ) ) ) ( PP-LOC ( IN at ) ( NP ( NNP Kidder ) ( NNP Peabody ) ) ) ) ) )

The market must have turned up and down 15 different times commented Lance Zipper head of OTC trading at Kidder Peabody


( S ( S ( NP ( NP ( DT Every ) ( NN time ) ) ( SBAR ( S ( NP-SBJ ( PRP you ) ) ( VP ( VBD thought ) ( SBAR ( S ( NP-SBJ ( PRP it ) ) ( VP ( VBD was ) ( VP ( VBG going ) ( PP-DIR ( IN into ) ( NP ( DT a ) ( NN rally ) ) ) ) ) ) ) ) ) ) ) ( NP-SBJ ( PRP it ) ) ( VP ( VBD gave ) ( PRT ( IN up ) ) ) ) ( CC and ) ( S ( NP ( NP ( DT every ) ( NN time ) ) ( SBAR ( S ( NP-SBJ ( PRP you ) ) ( VP ( VBD thought ) ( SBAR ( S ( NP-SBJ ( PRP it ) ) ( VP ( MD would ) ( VP ( VB rally ) ) ) ) ) ) ) ) ) ( NP-SBJ ( PRP it ) ) ( VP ( VBD came ) ( ADVP-CLR ( RB down ) ) ) ) )

Every time you thought it was going into a rally it gave up and every time you thought it would rally it came down


( S ( NP-SBJ ( DT This ) ) ( VP ( VBZ is ) ( NP-PRD ( DT a ) ( JJ tough ) ( NN market ) ) ) )

This is a tough market


( S ( NP-SBJ ( NNP Mr. ) ( NNP Zipper ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( DT the ) ( NN market ) ) ( VP ( VBZ is ) ( ADVP-TMP ( RB still ) ) ( VP ( VBG settling ) ( PRT ( RP down ) ) ( PP-TMP ( IN after ) ( NP ( DT the ) ( JJ recent ) ( NN correction ) ) ) ) ) ) ) ) )

Mr. Zipper said the market is still settling down after the recent correction


( S ( S-TPC-3 ( NP-SBJ ( NP ( NP ( JJS Most ) ) ( PP ( IN of ) ( NP ( NN trading ) ( NN action ) ) ) ) ( ADVP-TMP ( RB now ) ) ) ( VP ( VBZ is ) ( PP-PRD ( IN from ) ( NP ( NP ( JJ professional ) ( NNS traders ) ) ( SBAR ( WHNP-1 ( WP who ) ) ( S ( VP ( VBP are ) ( VP ( VBG trying ) ( S ( VP ( TO to ) ( VP ( VB take ) ( NP ( NN advantage ) ) ( PP-CLR ( IN of ) ( NP ( DT the ) ( NN price ) ( NNS swings ) ) ) ( S-PRP ( VP ( TO to ) ( VP ( VB turn ) ( NP ( DT a ) ( JJ quick ) ( NN profit ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ( NP-SBJ ( NP ( PRP he ) ) ( CC and ) ( NP ( JJ other ) ( NNS traders ) ) ) ( VP ( VBD said ) ) )

Most of trading action now is from professional traders who are trying to take advantage of the price swings to turn a quick profit he and other traders said


( SINV ( S-TPC-2 ( S ( NP-SBJ ( NN Everybody ) ) ( VP ( VBZ 's ) ( ADJP-PRD ( VBN confused ) ) ) ) ( CC and ) ( S ( NP-SBJ ( DT no ) ( NN one ) ) ( VP ( VBZ has ) ( NP ( NP ( DT an ) ( NN opinion ) ) ( SBAR ( WHNP-1 ( WDT that ) ) ( S ( VP ( VBZ lasts ) ( ADVP-TMP ( ADVP ( RB longer ) ) ( PP ( IN than ) ( NP ( CD 30 ) ( NNS seconds ) ) ) ) ) ) ) ) ) ) ) ( VP ( VBD said ) ) ( NP-SBJ ( NNP Mr. ) ( NNP Zipper ) ) )

Everybody 's confused and no one has an opinion that lasts longer than 30 seconds said Mr. Zipper


( S ( NP-SBJ ( NP ( DT A ) ( NN lot ) ) ( PP ( IN of ) ( NP ( DT the ) ( JJ professional ) ( NNS traders ) ) ) ) ( VP ( VBP are ) ( ADVP ( RB just ) ) ( VP ( VBG going ) ( ADVP-DIR ( RB back ) ( CC and ) ( RB forth ) ) ) ) )

A lot of the professional traders are just going back and forth


( S ( NP-SBJ ( PRP They ) ) ( VP ( VBP 're ) ( ADJP-PRD ( RB just ) ( RB as ) ( VBN confused ) ) ) )

They 're just as confused


( S ( NP-SBJ ( NP ( NNP William ) ( NNP Rothe ) ) ( NP ( NP ( NN head ) ) ( PP ( IN of ) ( NP ( NNP OTC ) ( NN trading ) ) ) ( PP-LOC ( IN at ) ( NP ( NP ( NNP Alex ) ( NNP Brown ) ( CC & ) ( NNPS Sons ) ) ( PP-LOC ( IN in ) ( NP ( NNP Baltimore ) ) ) ) ) ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( NN program ) ( NN trading ) ) ( VP ( VBZ is ) ( VP ( VBG keeping ) ( S ( NP-SBJ ( DT the ) ( NNS markets ) ) ( ADJP-PRD ( VBN unsettled ) ) ) ) ) ) ) ) )

William Rothe head of OTC trading at Alex Brown & Sons in Baltimore said program trading is keeping the markets unsettled


( S ( NP-SBJ ( PRP He ) ) ( VP ( VBZ believes ) ( SBAR ( IN that ) ( S ( NP-SBJ ( NP ( DT the ) ( JJ volatile ) ( NNS conditions ) ) ( VP ( VBN created ) ( PP ( IN by ) ( NP-LGS ( NN program ) ( NN trading ) ) ) ) ) ( VP ( VBZ has ) ( VP ( ADVP ( RB thoroughly ) ) ( VBN confused ) ( NP ( NNS investors ) ) ( PP ( IN about ) ( SBAR ( WHADVP-2 ( WRB where ) ) ( S ( NP-SBJ-1 ( DT the ) ( NN market ) ) ( VP ( VBZ is ) ( VP ( VBN headed ) ) ) ) ) ) ) ) ) ) ) )

He believes that the volatile conditions created by program trading has thoroughly confused investors about where the market is headed


( S ( S-TPC-1 ( S ( NP-SBJ ( NN Program ) ( NN trading ) ) ( VP ( VBZ is ) ( VP ( VBG benefiting ) ( NP ( DT a ) ( JJ few ) ) ( PP ( TO to ) ( NP ( NP ( DT the ) ( NN detriment ) ) ( PP ( IN of ) ( NP ( JJ many ) ) ) ) ) ) ) ) ( CC and ) ( S ( NP-SBJ ( PRP I ) ) ( VP ( VBP wish ) ( SBAR ( S ( NP-SBJ ( NN someone ) ) ( VP ( MD would ) ( VP ( VB do ) ( NP ( NN something ) ) ( PP ( IN about ) ( NP ( PRP it ) ) ) ) ) ) ) ) ) ) ( NP-SBJ ( PRP he ) ) ( VP ( VBD complained ) ) )

Program trading is benefiting a few to the detriment of many and I wish someone would do something about it he complained


( S ( NP-SBJ ( NN Trading ) ( NN activity ) ) ( VP ( VBD cooled ) ( PRT ( RP off ) ) ( PP ( IN from ) ( NP ( NP ( NNP Monday ) ( POS 's ) ) ( JJ sizzling ) ( NN pace ) ) ) ) )

Trading activity cooled off from Monday 's sizzling pace


( S ( NP-SBJ ( NN Share ) ( NN turnover ) ) ( VP ( VBD subsided ) ( PP-DIR ( TO to ) ( NP ( QP ( CD 161.5 ) ( CD million ) ) ) ) ) )

Share turnover subsided to 161.5 million


( S ( NP-SBJ-1 ( VBG Advancing ) ( CC and ) ( VBG declining ) ( NNS issues ) ) ( VP ( VBD finished ) ( S-CLR ( ADJP-PRD ( IN about ) ( RB even ) ) ) ) )

Advancing and declining issues finished about even


( S ( PP-TPC-2 ( IN Of ) ( NP ( NP ( DT the ) ( CD 4,345 ) ( NNS stocks ) ) ( SBAR ( WHNP-1 ( IN that ) ) ( S ( VP ( VBD changed ) ( NP ( NNS hands ) ) ) ) ) ) ) ( S ( NP-SBJ ( NP-SBJ ( CD 1,174 ) ) ) ( VP ( VBD declined ) ) ) ( CC and ) ( S ( NP-SBJ ( NP-SBJ ( CD 1,040 ) ) ) ( VP ( VBD advanced ) ) ) )

Of the 4,345 stocks that changed hands 1,174 declined and 1,040 advanced


( S ( NP-SBJ ( NP ( CD One ) ( JJ big ) ( NN technology ) ( NN issue ) ) ( NP ( NNP Novell ) ) ) ( VP ( VBD rode ) ( NP ( DT the ) ( NN roller ) ( NN coaster ) ) ) )

One big technology issue Novell rode the roller coaster


( S ( NP-SBJ-2 ( NP ( DT The ) ( NN stock ) ) ( SBAR ( WHNP-1 ( WDT which ) ) ( S ( VP ( VBD finished ) ( NP-TMP ( NNP Monday ) ) ( PP-CLR ( IN at ) ( NP ( CD 29 ) ( CD 1\/2 ) ) ) ) ) ) ) ( VP ( VBD traded ) ( ADVP ( ADVP ( RB as ) ( JJ high ) ( PP ( IN as ) ( NP ( CD 29 ) ( CD 3\/4 ) ) ) ) ( CC and ) ( ADVP ( RB as ) ( JJ low ) ( PP ( IN as ) ( NP ( CD 28 ) ( CD 3\/4 ) ) ) ) ) ( PP-TMP ( IN before ) ( S-NOM ( VP ( VBG closing ) ( PP-CLR ( IN at ) ( NP ( CD 29 ) ( CD 1\/4 ) ) ) ( ADVP ( IN down ) ( NP ( CD 1\/4 ) ) ) ) ) ) ) )

The stock which finished Monday at 29 1\/2 traded as high as 29 3\/4 and as low as 28 3\/4 before closing at 29 1\/4 down 1\/4


( S ( NP-SBJ ( PRP It ) ) ( VP ( VBD was ) ( NP-PRD ( DT a ) ( VBG jarring ) ( NN day ) ) ( PP ( IN for ) ( NP ( NP ( NNS investors ) ) ( PP-LOC ( IN in ) ( NP ( NNP Genetics ) ( NNP Institute ) ) ) ) ) ) )

It was a jarring day for investors in Genetics Institute


( S ( NP-SBJ ( DT The ) ( NN stock ) ) ( VP ( VBD tumbled ) ( NP-EXT ( CD 2 ) ( CD 3\/4 ) ) ( PP ( IN on ) ( NP ( NN news ) ( SBAR ( IN that ) ( S ( NP-SBJ-1 ( PRP it ) ) ( VP ( MD might ) ( VP ( VB have ) ( S ( VP ( TO to ) ( VP ( VB take ) ( NP ( NP ( DT a ) ( NN charge ) ) ( PP ( IN against ) ( NP ( NNS earnings ) ) ) ) ) ) ) ( SBAR-ADV ( IN if ) ( S ( NP-SBJ ( PRP it ) ) ( VP ( MD ca ) ( RB n't ) ( VP ( ADVP-MNR ( RB successfully ) ) ( VB resolve ) ( NP ( NP ( DT a ) ( NN dispute ) ) ( PP ( IN with ) ( NP ( NP ( PRP$ its ) ( JJ European ) ( NN licensee ) ) ( NP ( NNP Boehringer ) ( NNP Mannheim ) ) ) ) ( PP ( IN over ) ( NP ( NP ( PRP$ its ) ( NN anti-anemia ) ( NN drug ) ) ( NP ( NNP EPO ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

The stock tumbled 2 3\/4 on news that it might have to take a charge against earnings if it ca n't successfully resolve a dispute with its European licensee Boehringer Mannheim over its anti-anemia drug EPO


( S ( NP-SBJ-1 ( DT The ) ( NN stock ) ) ( VP ( VBD recovered ) ( ADVP ( RB somewhat ) ) ( S ( VP ( TO to ) ( VP ( VB finish ) ( ADVP-CLR ( NP ( CD 1 ) ( CD 1\/4 ) ) ( JJR lower ) ) ( PP ( IN at ) ( NP ( CD 26 ) ( CD 1\/4 ) ) ) ) ) ) ) )

The stock recovered somewhat to finish 1 1\/4 lower at 26 1\/4


( S ( PP-LOC ( IN In ) ( NP ( DT a ) ( NN statement ) ) ) ( NP-SBJ ( NNP Genetics ) ( NNP Institute ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( NP ( DT the ) ( NN dispute ) ) ( PP ( IN with ) ( NP ( NNP Boehringer ) ) ) ) ( VP ( VBZ centers ) ( PP-LOC-CLR ( IN on ) ( NP ( NP ( NNS questions ) ) ( PP ( IN of ) ( NP ( NP ( DT the ) ( NN usability ) ) ( PP ( IN of ) ( NP ( NP ( NP ( JJ certain ) ( NNS batches ) ) ( PP ( IN of ) ( NP ( NNP EPO ) ( NN material ) ) ) ) ( VP ( VBN valued ) ( PP-CLR ( IN at ) ( NP ( QP ( CD 13.6 ) ( CD million ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

In a statement Genetics Institute said the dispute with Boehringer centers on questions of the usability of certain batches of EPO material valued at 13.6 million


( S ( ADVP-TMP ( RBR Earlier ) ( NP ( DT this ) ( NN week ) ) ) ( NP-SBJ ( NNP Genetics ) ( NNP Institute ) ) ( VP ( VBD reported ) ( NP ( NP ( JJR wider ) ( NNS losses ) ) ( PP-LOC ( IN in ) ( NP ( NP ( PRP$ its ) ( JJ fiscal ) ( JJ third ) ( NN quarter ) ) ( VP ( VBD ended ) ( NP-TMP-CLR ( NNP Aug. ) ( CD 31 ) ) ) ) ) ) ) )

Earlier this week Genetics Institute reported wider losses in its fiscal third quarter ended Aug. 31


( S ( NP-SBJ ( NNP Price ) ( NNP Co. ) ) ( VP ( VBD jumped ) ( NP-EXT ( CD 2 ) ( CD 1\/4 ) ) ( PP-DIR ( TO to ) ( NP ( CD 44 ) ) ) ( PP ( IN on ) ( NP ( CD 1.7 ) ( CD million ) ( NNS shares ) ) ) ) )

Price Co. jumped 2 1\/4 to 44 on 1.7 million shares


( S ( NP-SBJ ( NP ( DT The ) ( NN wholesaler ) ) ( PP ( IN of ) ( NP ( NN cash ) ( CC and ) ( NN carry ) ( NN merchandise ) ) ) ) ( VP ( VBD reported ) ( NP ( NP ( JJ fiscal ) ( NN fourthquarter ) ( NNS earnings ) ) ( SBAR ( WHNP-1 ( WDT that ) ) ( S ( VP ( VBD were ) ( ADJP-PRD ( ADJP ( JJR better ) ) ( SBAR ( IN than ) ( S ( NP-SBJ ( NNS analysts ) ) ( VP ( VBD had ) ( VP ( VBN expected ) ) ) ) ) ) ) ) ) ) ) )

The wholesaler of cash and carry merchandise reported fiscal fourthquarter earnings that were better than analysts had expected


( S ( NP-SBJ-1 ( DT The ) ( NN company ) ) ( ADVP ( RB also ) ) ( VP ( VBD pleased ) ( NP ( NNS analysts ) ) ( PP-MNR ( IN by ) ( S-NOM ( VP ( VBG announcing ) ( NP ( NP ( CD four ) ( JJ new ) ( NN store ) ( NNS openings ) ) ( VP ( VBN planned ) ( PP-CLR ( IN for ) ( NP ( NP ( JJ fiscal ) ( CD 1990 ) ) ( VP ( VBG ending ) ( NP-TMP-CLR ( JJ next ) ( NNP August ) ) ) ) ) ) ) ) ) ) ) )

The company also pleased analysts by announcing four new store openings planned for fiscal 1990 ending next August


( S ( NP-SBJ ( DT That ) ) ( VP ( MD will ) ( VP ( VB bring ) ( NP ( NP ( DT the ) ( NN total ) ) ( PP ( IN for ) ( NP ( DT the ) ( NN year ) ) ) ) ( PP-DIR ( TO to ) ( NP ( CD 10 ) ) ) ( PP-DIR ( IN from ) ( NP ( CD five ) ) ( PP-TMP ( IN during ) ( NP ( JJ fiscal ) ( CD 1989 ) ) ) ) ) ) )

That will bring the total for the year to 10 from five during fiscal 1989


( S ( NP-TMP ( DT Every ) ( NN year ) ) ( NP-SBJ ( PRP we ) ) ( VP ( VBP 've ) ( VP ( VBN been ) ( VP ( VBG waiting ) ( PP-CLR ( IN for ) ( NP ( NP ( JJ stepped-up ) ( NN expansion ) ) ( PP ( IN from ) ( NP ( DT the ) ( NN company ) ) ) ) ) ) ) ) )

Every year we 've been waiting for stepped-up expansion from the company


( SINV ( S-TPC-1 ( NP-SBJ ( DT The ) ( NN news ) ) ( VP ( MD could ) ( RB n't ) ( VP ( VB have ) ( VP ( VBN been ) ( ADJP-PRD ( JJR better ) ) ) ) ) ) ( VP ( VBD said ) ) ( NP-SBJ ( NP ( NNP Linda ) ( NNP Kristiansen ) ) ( NP ( DT a ) ( NNP Dean ) ( NNP Witter ) ( NNP Reynolds ) ( NN analyst ) ) ) ( PP-LOC ( IN in ) ( NP ( DT an ) ( NN interview ) ) ) )

The news could n't have been better said Linda Kristiansen a Dean Witter Reynolds analyst in an interview


( S ( NP-SBJ ( NP ( NNP Intermec ) ) ( NP ( NP ( DT a ) ( NN maker ) ) ( PP ( IN of ) ( NP ( JJ optical ) ( NN character-recognition ) ( NNS devices ) ) ) ) ) ( ADVP ( RB also ) ) ( VP ( VBD reported ) ( NP ( JJR higher ) ( NN third-quarter ) ( NNS earnings ) ) ) )

Intermec a maker of optical character-recognition devices also reported higher third-quarter earnings


( S ( NP-SBJ ( PRP$ Its ) ( NNS shares ) ) ( VP ( VBD added ) ( NP ( CD 3\/4 ) ) ( PP-CLR ( TO to ) ( NP ( CD 30 ) ( CD 3\/4 ) ) ) ) )

Its shares added 3\/4 to 30 3\/4


( S ( CC But ) ( NP-SBJ ( JJ favorable ) ( NNS earnings ) ) ( VP ( VBD was ) ( RB n't ) ( NP-PRD ( DT a ) ( NN guarantee ) ( SBAR ( IN that ) ( S ( NP-SBJ ( NP ( DT a ) ( NN stock ) ( POS 's ) ) ( NN price ) ) ( VP ( MD would ) ( VP ( VB improve ) ( NP-TMP ( NN yesterday ) ) ) ) ) ) ) ) )

But favorable earnings was n't a guarantee that a stock 's price would improve yesterday


( S ( NP-SBJ ( NNP MCI ) ( NNP Communications ) ) ( VP ( VBD tumbled ) ( NP-EXT ( CD 2 ) ( CD 5\/8 ) ) ( PP-DIR ( TO to ) ( NP ( CD 42 ) ( CD 3\/8 ) ) ) ( PP ( IN on ) ( NP ( CD 4.7 ) ( CD million ) ( NNS shares ) ) ) ( SBAR-ADV ( ADVP ( RB even ) ) ( IN though ) ( S ( NP-SBJ ( DT the ) ( NNS telecommunications ) ( NN giant ) ) ( VP ( VBD reported ) ( NP ( NP ( DT a ) ( ADJP ( CD 63 ) ( NN % ) ) ( NN increase ) ) ( PP-LOC ( IN in ) ( NP ( NN third-quarter ) ( NN profit ) ) ) ) ) ) ) ) )

MCI Communications tumbled 2 5\/8 to 42 3\/8 on 4.7 million shares even though the telecommunications giant reported a 63 % increase in third-quarter profit


( S ( NP-SBJ-1 ( NNPS CoreStates ) ( NNP Financial ) ) ( VP ( VBD slipped ) ( NP-EXT ( CD 3\/8 ) ) ( PP-DIR ( TO to ) ( NP ( CD 43 ) ( CD 1\/8 ) ) ) ( PP-LOC ( IN in ) ( NP ( JJ active ) ( NN trading ) ) ) ) ( PP-TMP ( IN after ) ( S-NOM ( VP ( VBG reporting ) ( SBAR ( IN that ) ( S ( NP-SBJ ( NN third-quarter ) ( NNS earnings ) ) ( VP ( VBD improved ) ( PP-DIR ( TO to ) ( NP ( NP ( CD 1.27 ) ) ( NP-ADV ( DT a ) ( NN share ) ) ) ) ( PP-DIR ( IN from ) ( NP ( NP ( CD 1.15 ) ) ( NP-ADV ( DT a ) ( NN share ) ) ) ( ADVP-TMP ( NP ( DT a ) ( NN year ) ) ( RBR earlier ) ) ) ) ) ) ) ) ) )

CoreStates Financial slipped 3\/8 to 43 1\/8 in active trading after reporting that third-quarter earnings improved to 1.27 a share from 1.15 a share a year earlier


( S ( ADVP ( RB However ) ) ( NP-SBJ ( NP ( DT the ) ( NN bank ) ( VBG holding ) ( NN company ) ( POS 's ) ) ( NN loan-loss ) ( NNS reserves ) ) ( VP ( VBD rose ) ( PP-DIR ( TO to ) ( NP ( QP ( CD 177.3 ) ( CD million ) ) ) ) ( PP-DIR ( IN from ) ( NP ( QP ( CD 154 ) ( CD million ) ) ) ( ADVP-TMP ( NP ( DT a ) ( NN year ) ) ( RBR earlier ) ) ) ) )

However the bank holding company 's loan-loss reserves rose to 177.3 million from 154 million a year earlier


( S ( NP-SBJ ( NNP A&W ) ( NNPS Brands ) ) ( VP ( VBD lost ) ( NP-EXT ( CD 1\/4 ) ) ( PP-DIR ( TO to ) ( NP ( CD 27 ) ) ) ) )

A&W Brands lost 1\/4 to 27


( S ( CC But ) ( NP-SBJ ( PRP$ its ) ( NN thirdquarter ) ( NNS earnings ) ) ( VP ( VBD rose ) ( PP-DIR ( TO to ) ( NP ( NP ( CD 26 ) ( NNS cents ) ) ( NP-ADV ( DT a ) ( NN share ) ) ) ) ( PP-DIR ( IN from ) ( NP ( NP ( CD 18 ) ( NNS cents ) ) ( NP-ADV ( DT a ) ( NN share ) ) ) ( NP-TMP ( JJ last ) ( NN year ) ) ) ) )

But its thirdquarter earnings rose to 26 cents a share from 18 cents a share last year


( S ( NP-SBJ ( NNP Capital ) ( NNPS Associates ) ) ( VP ( VBD dropped ) ( NP-EXT ( CD 1 ) ) ( PP-DIR ( TO to ) ( NP ( CD 5 ) ( CD 3\/8 ) ) ) ) )

Capital Associates dropped 1 to 5 3\/8


( S ( NP-SBJ ( NP ( DT The ) ( NN company ) ) ( SBAR ( WHNP-1 ( WDT which ) ) ( S ( VP ( VBZ leases ) ( NP ( NN technology ) ( NN equipment ) ) ) ) ) ) ( VP ( VBD reported ) ( NP ( NP ( ADJP ( RB substantially ) ( JJR lower ) ) ( NN net ) ( NN income ) ) ( PP ( IN for ) ( NP ( NP ( PRP$ its ) ( JJ fiscal ) ( JJ first ) ( NN quarter ) ) ( SBAR ( WHNP-2 ( WDT which ) ) ( S ( VP ( VBD ended ) ( NP-TMP-CLR ( NNP Aug. ) ( CD 31 ) ) ) ) ) ) ) ) ) )

The company which leases technology equipment reported substantially lower net income for its fiscal first quarter which ended Aug. 31


( S ( NP-SBJ-1 ( NP ( NNP Luis ) ( NNP Nogales ) ) ( ADJP ( NP ( CD 45 ) ( NNS years ) ) ( JJ old ) ) ) ( VP ( VBZ has ) ( VP ( VBN been ) ( VP ( VBN elected ) ( PP-CLR ( TO to ) ( NP ( NP ( DT the ) ( NN board ) ) ( PP ( IN of ) ( NP ( DT this ) ( NN brewer ) ) ) ) ) ) ) ) )

Luis Nogales 45 years old has been elected to the board of this brewer


( S ( NP-SBJ ( NP ( NNP Mr. ) ( NNP Nogales ) ) ( NP ( NP ( JJ former ) ( NN president ) ) ( PP ( IN of ) ( NP ( NP ( NNP United ) ( NNP Press ) ( NNP International ) ) ( CC and ) ( NP ( DT the ) ( NNP Univision ) ( NNP Spanish-language ) ( NN network ) ) ) ) ) ) ( ADVP-TMP ( RBS most ) ( RB recently ) ) ( VP ( VBD co-founded ) ( NP ( NP ( NNP Nogales ) ( NNP Castro ) ( NNPS Partners ) ) ( NP ( DT a ) ( JJ California-based ) ( NNS media ) ( NN acquisition ) ( NN firm ) ) ) ) )

Mr. Nogales former president of United Press International and the Univision Spanish-language network most recently co-founded Nogales Castro Partners a California-based media acquisition firm


( S ( NP-SBJ ( NP ( NNP Mr. ) ( NNP Nogales ) ) ( NP ( NP ( DT the ) ( RB first ) ( JJ Hispanic ) ( NN person ) ) ( SBAR ( S ( VP ( TO to ) ( VP ( VB serve ) ( PP-CLR ( IN as ) ( NP ( DT a ) ( NNP Coors ) ( NN director ) ) ) ) ) ) ) ) ) ( VP ( VBZ is ) ( NP-PRD ( NP ( DT an ) ( NN addition ) ) ( PP ( TO to ) ( NP ( DT the ) ( NN board ) ) ) ) ( S-ADV ( VP ( VBG increasing ) ( NP ( PRP$ its ) ( NN membership ) ) ( PP-CLR ( TO to ) ( NP ( CD nine ) ) ) ) ) ) )

Mr. Nogales the first Hispanic person to serve as a Coors director is an addition to the board increasing its membership to nine


( S ( NP-SBJ ( NP ( NNS HOPES ) ) ( PP ( IN OF ) ( S-NOM ( VP ( VBG SIMPLIFYING ) ( NP ( DT the ) ( JJ corporate ) ( JJ minimum ) ( NN tax ) ) ( PP-TMP ( IN before ) ( NP ( CD 1990 ) ) ) ) ) ) ) ( VP ( VBP are ) ( VP ( VBG weakening ) ) ) )

HOPES OF SIMPLIFYING the corporate minimum tax before 1990 are weakening


( S ( NP-SBJ ( NP ( DT The ) ( NN method ) ) ( PP ( IN of ) ( S-NOM ( VP ( VBG calculating ) ( NP ( NP ( DT the ) ( ADJP ( CD 20 ) ( NN % ) ) ( NN tax ) ) ( VP ( VBN paid ) ( SBAR-ADV ( IN if ) ( S ( NP-SBJ ( PRP it ) ) ( VP ( VBZ exceeds ) ( NP ( NP ( NN tax ) ) ( VP ( VBN figured ) ( NP-MNR ( DT the ) ( JJ regular ) ( NN way ) ) ) ) ) ) ) ) ) ) ) ) ) ( VP ( VBZ is ) ( ADJP-PRD ( JJ due ) ( PP ( IN for ) ( NP ( DT a ) ( NN change ) ) ) ) ( PP-TMP-CLR ( IN in ) ( NP ( CD 1990 ) ) ) ( NP ( NP ( NNS thanks ) ) ( PP ( TO to ) ( NP ( NP ( CD 1986 ) ( POS 's ) ) ( NN tax ) ( NN act ) ) ) ) ) )

The method of calculating the 20 % tax paid if it exceeds tax figured the regular way is due for a change in 1990 thanks to 1986 's tax act


( S ( S ( CC But ) ( NP-SBJ ( JJS most ) ( NNS experts ) ) ( VP ( VBP agree ) ( SBAR ( IN that ) ( S ( NP-SBJ ( NP ( DT the ) ( NN concept ) ) ( SBAR ( WHNP-2 ( WDT that ) ) ( S ( VP ( VBZ is ) ( S ( VP ( TO to ) ( VP ( VB be ) ( VP ( VBN introduced ) ) ) ) ) ) ) ) ) ( VP ( VBZ drags ) ( ADVP-CLR ( RB in ) ) ( NP ( JJ great ) ( NN complexity ) ) ) ) ) ) ) ( S ( NP-SBJ-4 ( PRP they ) ) ( VP ( VBP have ) ( VP ( VBN been ) ( VP ( VBG trying ) ( S ( VP ( TO to ) ( VP ( VB head ) ( NP ( PRP it ) ) ( PRT ( RP off ) ) ( NP-TMP ( DT this ) ( NN year ) ) ) ) ) ) ) ) ) )

But most experts agree that the concept that is to be introduced drags in great complexity they have been trying to head it off this year


( S ( S ( NP-SBJ ( NNS Ways ) ( CC and ) ( NNS Means ) ( NNP Chairman ) ( NNP Rostenkowski ) ) ( VP ( VBD backed ) ( NP ( NP ( DT a ) ( NN simplification ) ( NN plan ) ) ( PP-LOC ( IN in ) ( NP ( DT the ) ( VBG pending ) ( NN House ) ( NN tax ) ( NN bill ) ) ) ) ) ) ( CC but ) ( S ( NP-SBJ-1 ( DT the ) ( NN plan ) ) ( VP ( VBZ turns ) ( PRT ( RP out ) ) ( S ( VP ( TO to ) ( VP ( VB be ) ( NP-PRD ( DT a ) ( JJ big ) ( NN revenue ) ( NN loser ) ) ) ) ) ) ) )

Ways and Means Chairman Rostenkowski backed a simplification plan in the pending House tax bill but the plan turns out to be a big revenue loser


( S ( ADVP-TMP ( RB Now ) ) ( NP-SBJ ( NP ( DT the ) ( NNP Senate ) ( POS 's ) ) ( JJ stripped-down ) ( NN bill ) ) ( VP ( VBZ omits ) ( NP ( DT any ) ( NN proposal ) ( S ( VP ( TO to ) ( VP ( VB deal ) ( PP-CLR ( IN with ) ( NP ( DT the ) ( JJ corporate ) ( NN tax ) ) ) ) ) ) ) ) )

Now the Senate 's stripped-down bill omits any proposal to deal with the corporate tax


( S ( NP-SBJ ( NP ( NNS Proponents ) ) ( PP ( IN of ) ( NP ( NN simplification ) ) ) ) ( VP ( NN fear ) ( SBAR ( IN that ) ( S ( NP-SBJ ( NP ( DT the ) ( NNS chances ) ) ( PP ( IN of ) ( S-NOM ( VP ( VBG getting ) ( NP ( PRP it ) ) ( PP-CLR ( IN into ) ( NP ( DT the ) ( JJ final ) ( NN bill ) ) ) ) ) ) ) ( VP ( VBP are ) ( VP ( VBG waning ) ) ) ) ) ) )

Proponents of simplification fear that the chances of getting it into the final bill are waning


( SINV ( S-TPC-1 ( NP-SBJ ( PRP We ) ) ( VP ( VBP hear ) ( SBAR ( S ( NP-SBJ ( PRP it ) ) ( VP ( VBZ has ) ( NP ( JJ low ) ( NN priority ) ) ( PP-LOC ( IN on ) ( NP ( DT the ) ( NN House ) ( NN side ) ) ) ) ) ) ) ) ( VP ( VBZ says ) ) ( NP-SBJ ( NP ( NNP Samuel ) ( NNP Starr ) ) ( PP ( IN of ) ( NP ( NNP Coopers ) ( CC & ) ( NNP Lybrand ) ( NNPS CPAs ) ) ) ) )

We hear it has low priority on the House side says Samuel Starr of Coopers & Lybrand CPAs


( S-6 ( SBAR-ADV ( IN If ) ( S ( NP-SBJ-3 ( DT the ) ( NN law ) ) ( VP ( VBZ is ) ( RB n't ) ( VP ( VBN changed ) ) ) ) ) ( PRN ( S ( NP-SBJ ( PRP he ) ) ( VP ( VBZ says ) ) ) ) ( NP-SBJ-4 ( PRP we ) ) ( VP ( VBP are ) ( VP ( VBN left ) ( S ( VP ( VBG staring ) ( PP-CLR ( IN at ) ( NP ( NP ( NNS rules ) ) ( SBAR ( WHNP-1 ( WDT that ) ) ( S ( VP ( VBP are ) ( ADJP-PRD ( RB almost ) ( JJ impossible ) ( SBAR ( S ( VP ( TO to ) ( VP ( VB implement ) ) ) ) ) ) ( SBAR-PRP ( IN because ) ( S ( NP-SBJ ( EX there ) ) ( VP ( VBP are ) ( NP-PRD ( NP ( ADJP ( RB so ) ( JJ many ) ) ( JJ complex ) ( NN depreciation ) ( NNS calculations ) ) ( SBAR ( S ( VP ( TO to ) ( VP ( VB do ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

If the law is n't changed he says we are left staring at rules that are almost impossible to implement because there are so many complex depreciation calculations to do


( S ( S-TPC-1 ( CC But ) ( NP-SBJ ( NNP Congress ) ) ( ADVP-TMP ( RB still ) ) ( VP ( MD could ) ( VP ( VB resolve ) ( NP ( NP ( DT the ) ( NN issue ) ) ( PP ( IN with ) ( NP ( JJ other ) ( NN legislation ) ) ) ) ( NP-TMP ( NP ( DT this ) ( NN year ) ) ( CC or ) ( NP ( JJ next ) ) ) ) ) ) ( NP-SBJ ( NNP Starr ) ) ( VP ( VBZ adds ) ) )

But Congress still could resolve the issue with other legislation this year or next Starr adds


( S ( NP-SBJ-1 ( NP ( NNP HUGO ) ( POS 'S ) ) ( NNS RAVAGES ) ) ( VP ( MD may ) ( VP ( VB be ) ( VP ( VBN offset ) ( PP ( IN by ) ( NP-LGS ( NP ( JJ immediate ) ( NNS claims ) ) ( PP ( IN for ) ( NP ( NN tax ) ( NNS refunds ) ) ) ) ) ) ) ) )

HUGO 'S RAVAGES may be offset by immediate claims for tax refunds


( S ( NP-SBJ ( DT This ) ( NN law ) ) ( VP ( VBZ aids ) ( NP ( NP ( NP ( JJ hurricane-wracked ) ( NNS locales ) ) ( VP ( VBN named ) ( PP ( IN by ) ( NP-LGS ( DT the ) ( NN president ) ) ) ( PP-CLR ( IN as ) ( NP ( NN disaster ) ( NNS areas ) ) ) ) ) ( CONJP ( RB as ) ( RB well ) ( IN as ) ) ( NP ( NP ( NNS regions ) ) ( VP ( ADVP-CLR ( RB so ) ) ( VBN designated ) ( PP-TMP ( IN after ) ( NP ( JJ other ) ( CD 1989 ) ( NNS disasters ) ) ) ) ) ) ) )

This law aids hurricane-wracked locales named by the president as disaster areas as well as regions so designated after other 1989 disasters


( S ( S ( NP-SBJ ( PRP It ) ) ( VP ( VBZ lets ) ( S ( NP-SBJ-2 ( NNS victims ) ) ( VP ( VB elect ) ( S ( VP ( TO to ) ( VP ( VB deduct ) ( NP ( NN casualty ) ( NNS losses ) ) ( PP-LOC ( IN on ) ( NP ( NP ( DT either ) ( NP ( CD 1989 ) ) ( CC or ) ( NP ( VBD amended ) ( CD 1988 ) ) ( NNS returns ) ) ( SBAR ( WHNP-1 ( WDT whichever ) ) ( S ( VP ( VBZ offers ) ( NP ( DT the ) ( JJR larger ) ( NN tax ) ( NN benefit ) ) ) ) ) ) ) ) ) ) ) ) ) ) ( S ( NP-SBJ ( PRP they ) ) ( VP ( VBP have ) ( PP-TMP-CLR ( IN until ) ( NP ( NNP April ) ( CD 16 ) ) ) ( S ( VP ( TO to ) ( VP ( VB choose ) ) ) ) ) ) )

It lets victims elect to deduct casualty losses on either 1989 or amended 1988 returns whichever offers the larger tax benefit they have until April 16 to choose


( SINV ( S-TPC-2 ( S ( S-NOM-SBJ ( VP ( VBG Amending ) ( S ( NP-SBJ ( DT a ) ( CD 1988 ) ( NN return ) ) ( VP ( TO to ) ( VP ( VB claim ) ( NP ( DT a ) ( NN refund ) ) ) ) ) ) ) ( VP ( VBZ brings ) ( NP ( NN cash ) ) ( ADVP-MNR ( RBR faster ) ) ) ) ( S ( CC but ) ( PP ( IN for ) ( NP ( JJ personal ) ( NNS losses ) ) ) ( NP-SBJ ( EX there ) ) ( VP ( VBP are ) ( NP-PRD ( NP ( JJ other ) ( NNS factors ) ) ( SBAR ( S ( VP ( TO to ) ( VP ( VB consider ) ) ) ) ) ) ) ) ) ( VP ( VBZ notes ) ) ( NP-SBJ ( NN publisher ) ( NNP Prentice ) ( NNP Hall ) ) )

Amending a 1988 return to claim a refund brings cash faster but for personal losses there are other factors to consider notes publisher Prentice Hall


( S ( S ( NP-SBJ ( DT A ) ( NN loss ) ) ( PRN ( PP-TMP ( IN after ) ( NP ( NN insurance ) ( NNS recoveries ) ) ) ) ( VP ( VBZ is ) ( ADJP-PRD ( JJ deductible ) ) ( PP ( ADVP ( RB only ) ) ( TO to ) ( NP ( DT the ) ( NN extent ) ( SBAR ( SBAR ( IN that ) ( S ( NP-SBJ ( PRP it ) ) ( VP ( VBZ exceeds ) ( NP ( CD 100 ) ) ) ) ) ( CC and ) ( SBAR ( IN that ) ( S ( NP-SBJ ( NP ( DT the ) ( NN year ) ( POS 's ) ) ( JJ total ) ( NNS losses ) ) ( VP ( VBP exceed ) ( NP ( NP ( CD 10 ) ( NN % ) ) ( PP ( IN of ) ( NP ( VBN adjusted ) ( JJ gross ) ( NN income ) ) ) ) ) ) ) ) ) ) ) ) ( S ( NP-SBJ ( NNS victims ) ) ( VP ( MD may ) ( VP ( VB pick ) ( NP ( NP ( DT the ) ( NN year ) ) ( SBAR ( WHADVP-3 ( WRB when ) ) ( S ( S ( NP-SBJ-1 ( NN income ) ) ( VP ( VBZ is ) ( ADJP-PRD-2 ( JJR lower ) ) ) ) ( CC and ) ( S ( NP-SBJ=1 ( NNS deductions ) ) ( ADJP-PRD=2 ( JJR higher ) ) ) ) ) ) ) ) ) )

A loss after insurance recoveries is deductible only to the extent that it exceeds 100 and that the year 's total losses exceed 10 % of adjusted gross income victims may pick the year when income is lower and deductions higher


( S ( PP ( IN In ) ( S-NOM ( VP ( VBG filing ) ( NP ( DT an ) ( ADJP ( ADJP ( JJ original ) ) ( PRN ( ADJP ( RB not ) ( VBN amended ) ) ) ) ( NN return ) ) ) ) ) ( S ( NP-SBJ ( DT a ) ( NN couple ) ) ( VP ( MD should ) ( VP ( VB consider ) ( SBAR ( SBAR ( IN whether ) ( S ( NP-SBJ-1 ( VBN damaged ) ( NN property ) ) ( VP ( VBZ is ) ( VP ( VBN owned ) ( ADVP-MNR ( RB jointly ) ( CC or ) ( RB separately ) ) ) ) ) ) ( CC and ) ( SBAR ( IN whether ) ( S ( NP-SBJ ( CD one ) ( NN spouse ) ) ( VP ( VBZ has ) ( NP ( JJR larger ) ( NN income ) ) ) ) ) ) ) ) ) ( S ( NP-SBJ ( WDT that ) ) ( VP ( MD may ) ( VP ( VB determine ) ( SBAR ( IN whether ) ( S ( NP-SBJ ( PRP they ) ) ( VP ( MD should ) ( VP ( VB file ) ( ADVP ( RB jointly ) ( CC or ) ( RB separately ) ) ) ) ) ) ) ) ) )

In filing an original not amended return a couple should consider whether damaged property is owned jointly or separately and whether one spouse has larger income that may determine whether they should file jointly or separately


( S ( NP-SBJ ( DT THE ) ( NNP IRS ) ) ( VP ( VBZ DELAYS ) ( NP ( JJ several ) ( NNS deadlines ) ) ( PP ( IN for ) ( NP ( NP ( NNP Hugo ) ( POS 's ) ) ( NNS victims ) ) ) ) )

THE IRS DELAYS several deadlines for Hugo 's victims


( S ( S ( NP-SBJ ( NP ( NNS Returns ) ) ( PP-TMP ( IN for ) ( NP ( CD 1988 ) ) ) ( PP ( IN from ) ( NP ( NP ( NNS people ) ) ( PP ( IN with ) ( NP ( JJ six-month ) ( NN filing ) ( NNS extensions ) ) ) ) ) ) ( VP ( VBD were ) ( ADJP-PRD ( JJ due ) ) ( NP-TMP-CLR ( NNP Monday ) ) ) ) ( CC but ) ( S ( NP-SBJ ( DT the ) ( NNP IRS ) ) ( VP ( VBZ says ) ( SBAR ( S ( NP-SBJ-1 ( NP ( NNS people ) ) ( PP-LOC ( IN in ) ( NP ( DT the ) ( NN disaster ) ( NNS areas ) ) ) ) ( VP ( MD wo ) ( RB n't ) ( VP ( VB be ) ( VP ( VBN penalized ) ( PP-CLR ( IN for ) ( NP ( JJ late ) ( NN filing ) ) ) ( SBAR-ADV ( IN if ) ( S ( NP-SBJ-2 ( PRP$ their ) ( NNS returns ) ) ( VP ( VBP are ) ( VP ( VP ( VBN marked ) ( S ( NP-PRD ( NNP Hugo ) ) ) ) ( CC and ) ( VP ( VBN postmarked ) ( PP-TMP-CLR ( IN by ) ( NP ( NNP Jan. ) ( CD 16 ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

Returns for 1988 from people with six-month filing extensions were due Monday but the IRS says people in the disaster areas wo n't be penalized for late filing if their returns are marked Hugo and postmarked by Jan. 16


( S ( S ( NP-SBJ-1 ( NN Interest ) ) ( VP ( MD will ) ( VP ( VB be ) ( VP ( VBN imposed ) ( PP-LOC-CLR ( IN on ) ( NP ( JJ unpaid ) ( NNS taxes ) ) ) ) ) ) ) ( CC but ) ( S ( NP-SBJ-2 ( NP ( NN late-payment ) ( NNS penalties ) ) ( PP-LOC ( IN on ) ( NP ( DT the ) ( NNS returns ) ) ) ) ( VP ( MD will ) ( VP ( VB be ) ( VP ( VBN waived ) ) ) ) ( SBAR-ADV ( IN if ) ( S ( NP-SBJ ( NP ( DT the ) ( NN balance ) ) ( ADJP ( JJ due ) ( CC and ) ( VBN paid ) ) ) ( VP ( VBZ is ) ( NP-PRD ( NP ( QP ( CD 10 ) ( NN % ) ( CC or ) ( JJR less ) ) ) ( PP ( IN of ) ( NP ( DT the ) ( NN liability ) ) ) ) ) ) ) ) )

Interest will be imposed on unpaid taxes but late-payment penalties on the returns will be waived if the balance due and paid is 10 % or less of the liability


( S ( NP-SBJ ( NNP IRS ) ( NN Notice ) ( CD 89-136 ) ) ( VP ( VBZ describes ) ( NP ( NP ( NP ( DT this ) ) ( CC and ) ( NP ( JJ other ) ( NN deadline ) ( NN relief ) ) ) ( PP ( IN for ) ( NP ( NP ( NNP Hugo ) ( POS 's ) ) ( NNS victims ) ) ) ) ) )

IRS Notice 89-136 describes this and other deadline relief for Hugo 's victims


( S ( PP-LOC ( IN Among ) ( NP ( DT the ) ( NNS provisions ) ) ) ( NP-SBJ-1 ( NP ( JJ Fiscal-year ) ( NNS taxpayers ) ) ( PP ( IN with ) ( NP ( NP ( NNS returns ) ) ( ADJP ( JJ due ) ( NP ( JJ last ) ( NNP Monday ) ) ) ) ) ) ( VP ( MD wo ) ( RB n't ) ( VP ( VB be ) ( VP ( VBN penalized ) ( SBAR-ADV ( IN if ) ( S ( NP-SBJ ( PRP they ) ) ( VP ( VP ( VBP file ) ( PRN ( CC or ) ( VP ( VBP request ) ( NP ( DT an ) ( NN extension ) ) ) ) ) ( CC and ) ( VP ( VBP pay ) ( NP ( NP ( NN tax ) ) ( ADJP ( JJ due ) ( PP-TMP ( IN by ) ( NP ( NNP Nov. ) ( CD 15 ) ) ) ) ) ) ) ) ) ) ) ) )

Among the provisions Fiscal-year taxpayers with returns due last Monday wo n't be penalized if they file or request an extension and pay tax due by Nov. 15


( S ( NP-SBJ-1 ( NP ( JJ Excise-tax ) ( NNS returns ) ) ( ADJP ( JJ due ) ( PP-TMP ( IN by ) ( NP ( NP ( NNP Oct. ) ( CD 31 ) ) ( CC or ) ( NP ( NNP Nov. ) ( CD 30 ) ) ) ) ) ) ( VP ( MD may ) ( VP ( VB be ) ( VP ( VBN delayed ) ( PP ( TO to ) ( NP ( NNP Jan. ) ( CD 16 ) ) ) ) ) ) )

Excise-tax returns due by Oct. 31 or Nov. 30 may be delayed to Jan. 16


( S ( S ( NP-SBJ-1 ( NNS Extensions ) ) ( VP ( MD ca ) ( RB n't ) ( VP ( VB be ) ( VP ( VBN granted ) ( PP-CLR ( PP ( IN for ) ( S-NOM ( VP ( VBG filing ) ( NP ( NP ( JJ employment-tax ) ( NNS returns ) ) ( ADJP ( JJ due ) ( NP-TMP ( NNP Oct. ) ( CD 31 ) ) ) ) ) ) ) ( CC or ) ( PP ( IN for ) ( S-NOM ( VP ( VBG depositing ) ( NP ( VBN withheld ) ( NNS taxes ) ) ) ) ) ) ) ) ) ) ( CC but ) ( S ( NP-SBJ-2 ( JJ late ) ( NNS penalties ) ) ( VP ( MD will ) ( VP ( VB be ) ( VP ( VBN abated ) ( PP-CLR ( IN for ) ( NP ( NP ( NNS deposits ) ) ( VP ( VBN made ) ( PP-TMP ( IN by ) ( NP-LGS ( NNP Nov. ) ( CD 15 ) ) ) ) ) ) ) ) ) ) )

Extensions ca n't be granted for filing employment-tax returns due Oct. 31 or for depositing withheld taxes but late penalties will be abated for deposits made by Nov. 15


( S ( NP-SBJ ( DT The ) ( NN notice ) ) ( ADVP ( RB also ) ) ( VP ( VBZ grants ) ( NP ( NN relief ) ) ( PP-CLR ( IN for ) ( NP ( JJ certain ) ( JJ estate-tax ) ( NNS returns ) ) ) ) )

The notice also grants relief for certain estate-tax returns


( S ( NP-SBJ ( NP ( JJ ONE-DAY ) ( NNS JAUNTS ) ) ( PP ( IN in ) ( NP ( DT a ) ( JJ chartered ) ( NN boat ) ) ) ) ( VP ( VBD were ) ( NP-PRD ( NP ( NNS perks ) ) ( PP ( IN for ) ( NP ( NP ( NP ( JJ permanent ) ( NNS staffers ) ) ( PP ( IN of ) ( NP ( NP ( NNP American ) ( NNP Business ) ( NNP Service ) ( NNP Corp. ) ) ( NP ( NP ( DT a ) ( NAC-LOC ( NNP Costa ) ( NNP Mesa ) ( NNP Calif. ) ) ( NN supplier ) ) ( PP ( IN of ) ( NP ( JJ temporary ) ( NNS workers ) ) ) ) ) ) ) ) ) ) ) )

ONE-DAY JAUNTS in a chartered boat were perks for permanent staffers of American Business Service Corp. a Costa Mesa Calif. supplier of temporary workers


( S ( NP-SBJ ( DT The ) ( NNP IRS ) ) ( VP ( VBD denied ) ( NP ( NN cost ) ( NNS deductions ) ) ( SBAR-PRP ( IN because ) ( S ( NP-SBJ-1 ( NP ( JJ few ) ) ( PP ( IN of ) ( NP ( DT the ) ( NNS temps ) ) ) ) ( VP ( VBD got ) ( S ( VP ( TO to ) ( VP ( VB go ) ( ADVP ( IN aboard ) ) ) ) ) ) ) ) ) )

The IRS denied cost deductions because few of the temps got to go aboard


( S ( CC But ) ( NP-SBJ ( DT the ) ( NNP Tax ) ( NNP Court ) ) ( VP ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( DT the ) ( NNS limitations ) ) ( VP ( VBD were ) ( ADJP-PRD ( JJ reasonable ) ( CC and ) ( JJ realistic ) ) ) ) ) ) ( CC and ) ( VP ( VBD allowed ) ( NP ( DT the ) ( NNS deductions ) ) ) ) )

But the Tax Court said the limitations were reasonable and realistic and allowed the deductions


( S ( NP-SBJ ( NP ( NN USED-CAR ) ( NNS BUYERS ) ) ( SBAR ( WHNP-1 ( WP who ) ) ( S ( VP ( VBP try ) ( S ( VP ( TO to ) ( VP ( VB avoid ) ( NP ( JJ sales ) ( NN tax ) ) ( PP-MNR ( IN by ) ( S-NOM ( VP ( VBG understating ) ( NP ( NP ( NNS prices ) ) ( VP ( VBN paid ) ( PP-LOC ( IN in ) ( NP ( JJ private ) ( NNS deals ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ( VP ( VBP are ) ( NP-PRD ( NP ( DT the ) ( NNS targets ) ) ( PP ( IN of ) ( NP ( DT a ) ( NNP New ) ( NNP York ) ( NN drive ) ) ) ) ) )

USED-CAR BUYERS who try to avoid sales tax by understating prices paid in private deals are the targets of a New York drive


( S ( S-ADV ( VP ( VBG Estimating ) ( SBAR ( IN that ) ( S ( NP-SBJ ( DT the ) ( NN state ) ) ( VP ( MD may ) ( VP ( VB lose ) ( NP ( NP ( QP ( CD 15 ) ( CD million ) ) ) ( NP-ADV ( DT a ) ( NN year ) ) ) ) ) ) ) ) ) ( NP-SBJ ( NNS officials ) ) ( VP ( VBD announced ) ( NP ( NP ( DT the ) ( NN filing ) ) ( PP ( IN of ) ( NP ( NP ( CD 15 ) ( JJ criminal ) ( NNS actions ) ) ( CC and ) ( NP ( NP ( NNS hundreds ) ) ( PP ( IN of ) ( NP ( JJ civil ) ( NNS penalties ) ) ) ) ) ) ) ) )

Estimating that the state may lose 15 million a year officials announced the filing of 15 criminal actions and hundreds of civil penalties


( S ( SBAR-TMP ( WHADVP-1 ( WRB WHEN ) ) ( S ( NP-SBJ ( DT AN ) ( NNP IRA ) ( NNP OWNER ) ) ( VP ( VBZ dies ) ) ) ) ( NP-SBJ ( NP ( DT the ) ( NN trustee ) ) ( PP ( IN of ) ( NP ( DT the ) ( JJ individual ) ( NN retirement ) ( NN account ) ) ) ) ( VP ( MD must ) ( VP ( VB file ) ( NP ( NP ( NNS forms ) ( CD 5498 ) ) ( VP ( VBG reporting ) ( NP ( NP ( NN market ) ( NNS values ) ) ( VP ( VBG relating ) ( PP-CLR ( TO to ) ( NP ( NP ( DT the ) ( NN decedent ) ) ( CC and ) ( NP ( DT each ) ( NN beneficiary ) ) ) ) ) ) ) ) ( PP ( IN with ) ( NP ( NP ( NNS copies ) ) ( PP ( TO to ) ( NP ( DT the ) ( NN executor ) ( CC and ) ( NNS beneficiaries ) ) ) ) ) ) ) )

WHEN AN IRA OWNER dies the trustee of the individual retirement account must file forms 5498 reporting market values relating to the decedent and each beneficiary with copies to the executor and beneficiaries


( S ( NP-SBJ ( NNP IRS ) ( NNP Revenue ) ( NNP Procedure ) ( CD 89-52 ) ) ( VP ( VBZ describes ) ( NP ( DT the ) ( VBG reporting ) ( NNS requirements ) ) ) )

IRS Revenue Procedure 89-52 describes the reporting requirements


( SINV ( ADJP-TPC-1 ( JJR BIGGER ) ( PP ( IN THAN ) ( NP ( DT A ) ( NN BREADBOX ) ) ) ) ( VP ( VBD was ) ) ( NP-SBJ ( NP ( NP ( DT this ) ( NN cash ) ( NN hoarder ) ( POS 's ) ) ( NN reputation ) ) ( PP ( IN for ) ( NP ( NN honesty ) ) ) ) )

BIGGER THAN A BREADBOX was this cash hoarder 's reputation for honesty


( S ( NP-SBJ ( NNS People ) ) ( ADVP-TMP ( RB often ) ) ( VP ( VBP cite ) ( NP ( NP ( NN frugality ) ) ( CC and ) ( NP ( NP ( NN distrust ) ) ( PP ( IN of ) ( NP ( NNS banks ) ) ) ) ) ( S-PRP ( VP ( TO to ) ( VP ( VB justify ) ( NP ( NN cash ) ( NNS caches ) ) ( PP-CLR ( TO to ) ( NP ( DT the ) ( NNP IRS ) ) ) ) ) ) ) )

People often cite frugality and distrust of banks to justify cash caches to the IRS


( S ( NP-SBJ ( NP ( NNP Gregory ) ( NNP Damonne ) ( NNP Brown ) ) ( PP ( IN of ) ( NP ( NP ( NNP Fremont ) ) ( NP ( NNP Calif. ) ) ) ) ( NP ( DT a ) ( JJ hardworking ) ( JJ reclusive ) ( JJ young ) ( NN bachelor ) ) ) ( VP ( VBD told ) ( NP ( DT that ) ( NN story ) ) ( PP-DTV ( TO to ) ( NP ( DT the ) ( NNP Tax ) ( NNP Court ) ) ) ) )

Gregory Damonne Brown of Fremont Calif. a hardworking reclusive young bachelor told that story to the Tax Court


( S ( S ( CC But ) ( NP-SBJ ( NNS judges ) ) ( ADVP-TMP ( RB usually ) ) ( VP ( VBP find ) ( SBAR ( S ( NP-SBJ ( DT the ) ( JJ real ) ( NN aim ) ) ( VP ( VBZ is ) ( S-PRD ( VP ( TO to ) ( VP ( VB escape ) ( NP ( NP ( NN tax ) ) ( PP ( IN on ) ( NP ( JJ hidden ) ( NN income ) ) ) ) ) ) ) ) ) ) ) ) ( CC and ) ( S ( NP-SBJ ( DT the ) ( NNP IRS ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( NNP Brown ) ) ( VP ( MD must ) ( VP ( VB have ) ( VP ( VBN had ) ( NP ( JJ such ) ( NN income ) ) ( PRN ( SBAR ( IN although ) ( S ( NP-SBJ ( PRP it ) ) ( VP ( VBD uncovered ) ( NP ( DT no ) ( NN source ) ) ) ) ) ) ( SBAR-PRP ( IN because ) ( S ( NP-SBJ ( PRP he ) ) ( VP ( VBD deposited ) ( NP ( CD 124,732 ) ) ( PP-LOC-CLR ( IN in ) ( NP ( DT a ) ( NN bank ) ( NN account ) ) ) ( PP-TMP ( IN in ) ( NP ( CD 1982-84 ) ) ) ( SBAR-TMP ( IN while ) ( S-NOM ( VP ( VBG reporting ) ( NP ( NP ( NN income ) ) ( PP ( IN of ) ( NP ( QP ( JJ only ) ( CD 52,012 ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

But judges usually find the real aim is to escape tax on hidden income and the IRS said Brown must have had such income although it uncovered no source because he deposited 124,732 in a bank account in 1982-84 while reporting income of only 52,012


( NP-HLN ( NP ( NP ( NNP Brown ) ( POS 's ) ) ( NN story ) ) )

Brown 's story


( S ( S ( NP-SBJ ( DT The ) ( NNS deposits ) ) ( VP ( VBD came ) ( PP-DIR ( IN from ) ( NP ( NP ( NNS savings ) ) ( VP ( VBN kept ) ( PP-LOC-CLR ( IN in ) ( NP ( DT a ) ( NNP Tupperware ) ( NN breadbox ) ) ) ) ) ) ) ) ( S ( NP-SBJ-2 ( PRP he ) ) ( VP ( VP ( VBD saved ) ( NP-1 ( NP ( CD 47,000 ) ) ( PP-TMP ( IN in ) ( NP ( CD 1974-81 ) ) ) ) ( PP-MNR ( IN by ) ( S-NOM ( VP ( VP ( VP ( VBG living ) ( PP-CLR ( IN with ) ( NP ( NN family ) ( NNS members ) ) ) ) ( CC and ) ( VP ( VBG pinching ) ( NP ( NNS pennies ) ) ) ) ) ) ) ) ( CC and ) ( VP ( NP=1 ( NP ( CD 45,000 ) ) ( PP ( IN of ) ( NP ( NP ( JJ secret ) ( NNS gifts ) ) ( PP ( IN from ) ( NP ( NP ( PRP$ his ) ( JJ remorseful ) ( NN father ) ) ( SBAR ( WHNP-82 ( WP who ) ) ( S ( VP ( VBD had ) ( VP ( VBN abandoned ) ( NP ( DT the ) ( NN family ) ) ( PP-TMP ( IN in ) ( NP ( CD 1955 ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

The deposits came from savings kept in a Tupperware breadbox he saved 47,000 in 1974-81 by living with family members and pinching pennies and 45,000 of secret gifts from his remorseful father who had abandoned the family in 1955


( S ( S ( NP-SBJ ( NNP Brown ) ) ( VP ( VBD had ) ( NP ( DT no ) ( NN proof ) ) ) ) ( CC but ) ( S ( NP-SBJ ( NP ( NN testimony ) ) ( PP-1 ( IN of ) ( NP ( PRP$ his ) ( NN mother ) ( CC and ) ( NN stepmother ) ) ) ( PP-2 ( IN about ) ( NP ( PRP$ his ) ( NN father ) ) ) ( CC and ) ( NP ( PP=1 ( IN of ) ( NP ( DT an ) ( NN ex-employer ) ) ) ( PP=2 ( IN about ) ( NP ( PRP$ his ) ( NN honesty ) ( CC and ) ( NNS habits ) ) ) ) ) ( VP ( VBD satisfied ) ( NP ( DT a ) ( NN judge ) ) ( SBAR ( IN that ) ( S ( S ( NP-SBJ ( NNP Brown ) ) ( VP ( VBD was ) ( ADJP-PRD ( JJ truthful ) ) ) ) ( CC and ) ( S ( NP-SBJ ( NP ( PRP$ his ) ( NN tale ) ) ( PP ( IN of ) ( NP ( NNS gifts ) ) ) ) ( VP ( VBD was ) ( ADJP-PRD ( JJ possible ) ) ) ) ) ) ) ) )

Brown had no proof but testimony of his mother and stepmother about his father and of an ex-employer about his honesty and habits satisfied a judge that Brown was truthful and his tale of gifts was possible


( S ( S ( NP-SBJ ( DT The ) ( NNP IRS ) ) ( VP ( VBD offered ) ( NP ( NP ( DT no ) ( NN evidence ) ) ( PP ( IN of ) ( NP ( NP ( VBN hidden ) ( NNS sources ) ) ( PP ( IN of ) ( NP ( JJ taxable ) ( NN income ) ) ) ) ) ) ) ) ( IN so ) ( S ( NP-SBJ ( NNP Judge ) ( NNP Shields ) ) ( VP ( VBD rejected ) ( NP ( PRP$ its ) ( NNS claims ) ) ) ) )

The IRS offered no evidence of hidden sources of taxable income so Judge Shields rejected its claims


BRIEFS


( S ( S-ADV ( VP ( VBD Asked ) ( SBAR ( WHADVP-2 ( WRB how ) ) ( S ( NP-SBJ ( PRP he ) ) ( VP ( VBD made ) ( NP ( NP ( JJ charitable ) ( NNS gifts ) ) ( PP ( IN of ) ( NP ( CD 26,350 ) ) ) ) ( ADVP-CLR ( IN out ) ( PP ( IN of ) ( NP ( NP ( VBN reported ) ( JJ two-year ) ( NN income ) ) ( PP ( IN of ) ( NP ( CD 46,892 ) ) ) ) ) ) ) ) ) ) ) ( NP-SBJ-1 ( NP ( NNP Thomas ) ( NNP H. ) ( NNP McFall ) ) ( PP ( IN of ) ( NP ( NP ( NNP Bryan ) ) ( NP ( NNP Texas ) ) ) ) ) ( VP ( VBD told ) ( NP ( DT the ) ( NNP Tax ) ( NNP Court ) ) ( SBAR ( S ( NP-SBJ ( PRP he ) ) ( VP ( VBD had ) ( VP ( VBN understated ) ( NP ( PRP$ his ) ( NN income ) ) ) ) ) ) ) )

Asked how he made charitable gifts of 26,350 out of reported two-year income of 46,892 Thomas H. McFall of Bryan Texas told the Tax Court he had understated his income


( S ( NP-SBJ ( DT The ) ( NN court ) ) ( VP ( VP ( VBD rejected ) ( NP ( PRP$ his ) ( JJ incredible ) ( NNS claims ) ) ) ( VP ( VBD denied ) ( NP ( PRP$ his ) ( NNS deductions ) ) ) ( CC and ) ( VP ( VBD imposed ) ( NP ( DT a ) ( NN negligence ) ( NN penalty ) ) ) ) )

The court rejected his incredible claims denied his deductions and imposed a negligence penalty


( S ( NP-SBJ ( NP ( NNP Rep. ) ( NNP Schaefer ) ) ( PRN ( NP ( NP ( NNP R. ) ) ( NP ( NNP Colo. ) ) ) ) ) ( VP ( VBD entered ) ( NP ( NP ( DT a ) ( NN bill ) ) ( SBAR ( S ( VP ( TO to ) ( VP ( VB exempt ) ( PP-CLR ( IN from ) ( NP ( NN tax ) ) ) ( NP ( NP ( NNS rewards ) ) ( PP ( IN for ) ( NP ( NP ( NNS tips ) ) ( VP ( VBG leading ) ( PP-DIR ( TO to ) ( NP ( NP ( DT the ) ( NN arrest ) ) ( PP ( IN of ) ( NP ( JJ violent ) ( NNS criminals ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

Rep. Schaefer R. Colo. entered a bill to exempt from tax rewards for tips leading to the arrest of violent criminals


( S ( SBAR-TMP ( WHADVP-1 ( WRB When ) ) ( S ( NP-SBJ ( DT the ) ( NNPS Soviets ) ) ( VP ( VBD announced ) ( SBAR ( S ( NP-SBJ ( PRP$ their ) ( JJ last ) ( NN soldier ) ) ( VP ( VBD had ) ( VP ( VBN left ) ( NP ( NNP Afghanistan ) ) ( PP-TMP ( IN in ) ( NP ( NNP February ) ) ) ) ) ) ) ) ) ) ( NP-SBJ ( NP ( DT the ) ( NNS voices ) ) ( PP ( IN of ) ( NP ( NN skepticism ) ) ) ) ( VP ( VBD were ) ( VP ( ADVP ( DT all ) ( CC but ) ) ( VBD drowned ) ( PRT ( RP out ) ) ( PP ( IN by ) ( NP-LGS ( NP ( DT an ) ( JJ international ) ( NN chorus ) ) ( PP ( IN of ) ( NP ( NN euphoria ) ) ) ) ) ) ) )

When the Soviets announced their last soldier had left Afghanistan in February the voices of skepticism were all but drowned out by an international chorus of euphoria


( S ( NP-SBJ ( PRP It ) ) ( VP ( VBD was ) ( NP-PRD ( NP ( DT the ) ( NNPS Soviets ) ( POS ' ) ) ( NNP Vietnam ) ) ) )

It was the Soviets ' Vietnam


( S ( NP-SBJ ( DT The ) ( NNP Kabul ) ( NN regime ) ) ( VP ( MD would ) ( VP ( VB fall ) ) ) )

The Kabul regime would fall


( S ( NP-SBJ ( NP ( NNS Millions ) ) ( PP ( IN of ) ( NP ( NNS refugees ) ) ) ) ( VP ( MD would ) ( VP ( VB rush ) ( ADVP-DIR ( NN home ) ) ) ) )

Millions of refugees would rush home


( S ( NP-SBJ ( DT A ) ( NN resistance ) ( NN government ) ) ( VP ( MD would ) ( VP ( VB walk ) ( PP-DIR ( IN into ) ( NP ( NNP Kabul ) ) ) ) ) )

A resistance government would walk into Kabul


( S ( NP-SBJ ( NP ( DT Those ) ) ( SBAR ( WHNP-1 ( WP who ) ) ( S ( VP ( VBD bought ) ( NP ( DT that ) ( NN illusion ) ) ) ) ) ) ( VP ( VBP are ) ( ADVP-TMP ( RB now ) ) ( ADJP-PRD ( VBN bewildered ) ) ) )

Those who bought that illusion are now bewildered


( S ( SBAR-TMP ( NP ( CD Eight ) ( NNS months ) ) ( IN after ) ( S ( NP-SBJ ( NNP Gen. ) ( NNP Boris ) ( NNP Gromov ) ) ( VP ( VBD walked ) ( PP-DIR ( IN across ) ( NP ( DT the ) ( NN bridge ) ) ) ( PP-DIR ( IN into ) ( NP ( DT the ) ( NNP U.S.S.R. ) ) ) ) ) ) ( S ( NP-SBJ ( DT a ) ( JJ Soviet-controlled ) ( NN regime ) ) ( VP ( VBZ remains ) ( PP-LOC-CLR ( IN in ) ( NP ( NNP Kabul ) ) ) ) ) ( S ( NP-SBJ ( DT the ) ( NNS refugees ) ) ( VP ( VBP sit ) ( PP-LOC-CLR ( IN in ) ( NP ( PRP$ their ) ( NNS camps ) ) ) ) ) ( CC and ) ( S ( NP-SBJ ( NP ( DT the ) ( NN restoration ) ) ( PP ( IN of ) ( NP ( JJ Afghan ) ( NN freedom ) ) ) ) ( VP ( VBZ seems ) ( ADVP-PRD ( RB as ) ( RB far ) ( IN off ) ( PP ( RB as ) ( ADVP ( RB ever ) ) ) ) ) ) )

Eight months after Gen. Boris Gromov walked across the bridge into the U.S.S.R. a Soviet-controlled regime remains in Kabul the refugees sit in their camps and the restoration of Afghan freedom seems as far off as ever


( S ( CC But ) ( NP-SBJ ( EX there ) ) ( ADVP-TMP ( RB never ) ) ( VP ( VBD was ) ( NP-PRD ( DT a ) ( NN chance ) ( SBAR ( IN that ) ( S ( NP-SBJ ( DT the ) ( JJ Afghan ) ( NN resistance ) ) ( VP ( MD would ) ( VP ( VB overthrow ) ( NP ( DT the ) ( NNP Kabul ) ( NN regime ) ) ( ADVP-MNR ( RB quickly ) ( CC and ) ( RB easily ) ) ) ) ) ) ) ) )

But there never was a chance that the Afghan resistance would overthrow the Kabul regime quickly and easily


( S ( NP-SBJ ( JJ Soviet ) ( NNS leaders ) ) ( VP ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( PRP they ) ) ( VP ( MD would ) ( VP ( VB support ) ( NP ( PRP$ their ) ( NNP Kabul ) ( NNS clients ) ) ( PP-MNR ( IN by ) ( NP ( NP ( DT all ) ( NNS means ) ) ( ADJP ( JJ necessary ) ) ) ) ) ) ) ) ) ( CC and ) ( VP ( VBD did ) ) ) )

Soviet leaders said they would support their Kabul clients by all means necessary and did


( S ( NP-SBJ ( DT The ) ( NNP U.S. ) ) ( VP ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( PRP it ) ) ( VP ( MD would ) ( VP ( ADVP-MNR ( RB fully ) ) ( VB support ) ( NP ( DT the ) ( NN resistance ) ) ) ) ) ) ) ( CC and ) ( VP ( VBD did ) ( RB n't ) ) ) )

The U.S. said it would fully support the resistance and did n't


( S ( PP ( IN With ) ( S-NOM ( NP-SBJ ( DT the ) ( NAC-TMP ( NNP February ) ( CD 1987 ) ) ( NNP U.N. ) ( NNS accords ) ) ( VP ( VBG relating ) ( PP-CLR ( TO to ) ( NP ( NNP Afghanistan ) ) ) ) ) ) ( NP-SBJ ( DT the ) ( NNP Soviet ) ( NNP Union ) ) ( VP ( VBD got ) ( NP ( NP ( NN everything ) ) ( SBAR ( S ( NP-SBJ ( PRP it ) ) ( VP ( VBD needed ) ( S-PRP ( VP ( TO to ) ( VP ( VB consolidate ) ( NP ( JJ permanent ) ( NN control ) ) ) ) ) ) ) ) ) ) )

With the February 1987 U.N. accords relating to Afghanistan the Soviet Union got everything it needed to consolidate permanent control


( S ( NP-SBJ ( NP ( DT The ) ( NNS terms ) ) ( PP ( IN of ) ( NP ( DT the ) ( NNP Geneva ) ( NNS accords ) ) ) ) ( VP ( VBP leave ) ( S ( NP-SBJ ( NNP Moscow ) ) ( ADJP-PRD ( JJ free ) ( S ( VP ( TO to ) ( VP ( VB provide ) ( NP ( NP ( PRP$ its ) ( NNS clients ) ) ( PP-LOC ( IN in ) ( NP ( NNP Kabul ) ) ) ) ( PP ( IN with ) ( NP ( NP ( NP ( NN assistance ) ) ( PP ( IN of ) ( NP ( DT any ) ( NN kind ) ) ) ) ( PP ( VBG including ) ( NP ( NP ( DT the ) ( NN return ) ) ( PP ( IN of ) ( NP ( JJ Soviet ) ( NN ground ) ( NNS forces ) ) ) ) ) ) ) ) ) ) ) ) ( SBAR-ADV ( IN while ) ( S-NOM ( VP ( VBG requiring ) ( NP ( NP ( DT the ) ( NNP U.S. ) ) ( CC and ) ( NP ( NNP Pakistan ) ) ) ( S-CLR ( VP ( TO to ) ( VP ( VB cut ) ( PRT ( RP off ) ) ( NP ( NN aid ) ) ) ) ) ) ) ) ) )

The terms of the Geneva accords leave Moscow free to provide its clients in Kabul with assistance of any kind including the return of Soviet ground forces while requiring the U.S. and Pakistan to cut off aid


( S ( NP-SBJ ( NP ( DT The ) ( JJ only ) ( NN fly ) ) ( PP-LOC ( IN in ) ( NP ( DT the ) ( JJ Soviet ) ( NN ointment ) ) ) ) ( VP ( VBD was ) ( NP-PRD ( NP ( DT the ) ( JJ last-minute ) ( NN addition ) ) ( PP ( IN of ) ( NP ( DT a ) ( JJ unilateral ) ( JJ American ) ( NN caveat ) ( SBAR ( DT that ) ( S ( NP-SBJ ( NP ( NNP U.S. ) ( NN aid ) ) ( PP ( TO to ) ( NP ( DT the ) ( NN resistance ) ) ) ) ( VP ( MD would ) ( VP ( VB continue ) ( ADVP-TMP ( ADVP ( RB as ) ( RB long ) ) ( SBAR ( IN as ) ( S ( NP-SBJ ( NP ( JJ Soviet ) ( NN aid ) ) ( PP ( TO to ) ( NP ( NNP Kabul ) ) ) ) ( VP ( VBD did ) ) ) ) ) ) ) ) ) ) ) ) ) )

The only fly in the Soviet ointment was the last-minute addition of a unilateral American caveat that U.S. aid to the resistance would continue as long as Soviet aid to Kabul did


( S ( CC But ) ( ADVP-TMP ( RB as ) ( RB soon ) ( SBAR ( IN as ) ( S ( NP-SBJ-1 ( DT the ) ( NNS accords ) ) ( VP ( VBD were ) ( VP ( VBN signed ) ) ) ) ) ) ( NP-SBJ ( JJ American ) ( NNS officials ) ) ( VP ( ADVP-MNR ( RB sharply ) ) ( VBD reduced ) ( NP ( NN aid ) ) ) )

But as soon as the accords were signed American officials sharply reduced aid


( S ( PP-TMP ( IN In ) ( NP ( NP ( NNP February ) ( CD 1989 ) ) ( SBAR ( WHADVP-1 ( WRB when ) ) ( S ( NP-SBJ ( DT the ) ( NNPS Soviets ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ ( PRP they ) ) ( VP ( VBD had ) ( VP ( VBN completed ) ( NP ( PRP$ their ) ( NN pullout ) ) ) ) ) ) ) ) ) ) ) ( NP-SBJ ( DT the ) ( NNP U.S. ) ) ( VP ( VBD cut ) ( NP ( PRP it ) ) ( ADVP ( RB further ) ) ) )

In February 1989 when the Soviets said they had completed their pullout the U.S. cut it further


( X ( ADVP ( RB Not ) ( IN so ) ) ( NP ( DT the ) ( NNPS Soviets ) ) )

Not so the Soviets


( S ( NP-SBJ ( NNP Gen. ) ( NNP Gromov ) ( PRP himself ) ) ( VP ( VBD said ) ( SBAR ( S ( NP-SBJ-1 ( JJ Soviet ) ( NNS troops ) ) ( VP ( VBD expected ) ( S ( VP ( TO to ) ( VP ( VB leave ) ( ADVP-CLR ( RB behind ) ) ( NP ( NP ( QP ( RBR more ) ( IN than ) ( CD 1 ) ( CD billion ) ) ) ( PP ( IN of ) ( NP ( JJ military ) ( NN equipment ) ( CC and ) ( NNS installations ) ) ) ) ( PP ( IN for ) ( NP ( DT the ) ( NNP Kabul ) ( NN regime ) ) ) ) ) ) ) ) ) ) )

Gen. Gromov himself said Soviet troops expected to leave behind more than 1 billion of military equipment and installations for the Kabul regime


( S ( PP-TMP ( IN Since ) ( NP ( DT the ) ( NN troop ) ( NN withdrawal ) ) ) ( NP-SBJ ( NNP Moscow ) ) ( VP ( VBZ has ) ( VP ( VBN poured ) ( PRT ( RP in ) ) ( NP ( NP ( NP ( DT an ) ( JJ additional ) ( QP ( CD 200 ) ( TO to ) ( CD 300 ) ( CD million ) ) ) ( NN worth ) ) ( PP ( IN per ) ( NP ( NN month ) ) ) ( PRN ( NP ( NP ( QP ( RB nearly ) ( CD 2 ) ( CD billion ) ) ) ( PP-TMP ( IN since ) ( NP ( NNP February ) ) ) ) ( ADJP ( JJ equivalent ) ( PP ( TO to ) ( NP ( NP ( DT the ) ( JJ total ) ( NNP U.S. ) ( NN aid ) ) ( PP ( TO to ) ( NP ( DT the ) ( NN resistance ) ) ) ( PP-TMP ( IN in ) ( NP ( CD nine ) ( NNS years ) ) ) ) ) ) ) ) ) ) )

Since the troop withdrawal Moscow has poured in an additional 200 to 300 million worth per month nearly 2 billion since February equivalent to the total U.S. aid to the resistance in nine years


( S ( NP-SBJ ( DT This ) ) ( VP ( VBZ includes ) ( NP ( SBAR-NOM ( WHNP-1 ( WP what ) ) ( S ( NP-SBJ ( NNP Deputy ) ( NNP Foreign ) ( NNP Minister ) ( NNP Yuli ) ( NNP Vorontsov ) ) ( ADVP-MNR ( RB fetchingly ) ) ( VP ( VBD called ) ( S ( NP-PRD ( JJ new ) ( JJ peaceful ) ( JJ long-range ) ( NNS weapons ) ) ) ) ) ) ( PP ( VBG including ) ( NP ( QP ( RBR more ) ( IN than ) ( CD 800 ) ) ( NNP SCUD ) ( NNS missiles ) ) ) ) ) )

This includes what Deputy Foreign Minister Yuli Vorontsov fetchingly called new peaceful long-range weapons including more than 800 SCUD missiles


( S ( PP-TMP ( IN By ) ( NP ( JJ early ) ( NNP May ) ) ) ( NP-SBJ ( NNP Moscow ) ) ( VP ( VBD had ) ( VP ( VBN delivered ) ( PP ( IN for ) ( NP ( NN example ) ) ) ( NP ( NP ( CD 1,000 ) ( NNS trucks ) ) ( NP ( IN about ) ( CD 100 ) ( NNS tanks ) ) ( NP ( NN artillery ) ) ( CC and ) ( NP ( NP ( NNS hundreds ) ) ( PP ( IN of ) ( NP ( JJ other ) ( NN combat ) ( NNS vehicles ) ) ) ) ) ) ) )

By early May Moscow had delivered for example 1,000 trucks about 100 tanks artillery and hundreds of other combat vehicles


( S ( NP-TMP ( RB Later ) ( DT that ) ( NN month ) ) ( NP-SBJ ( PRP it ) ) ( VP ( VBD added ) ( NP ( NP ( DT an ) ( JJ entire ) ( NN tank ) ( NN brigade ) ) ( PP ( VBG including ) ( NP ( NP ( CD 120 ) ( NN T-72 ) ( NNS tanks ) ) ( CC and ) ( NP ( QP ( JJR more ) ( IN than ) ( CD 40 ) ) ( NNP BMP ) ( JJ state-of-the-art ) ( NN infantry ) ( VBG fighting ) ( NNS vehicles ) ) ) ) ) ) )

Later that month it added an entire tank brigade including 120 T-72 tanks and more than 40 BMP state-of-the-art infantry fighting vehicles


( S ( PP-TMP ( IN By ) ( NP ( NNP September ) ) ) ( NP-SBJ ( NP ( DT a ) ( JJ new ) ( NNP Reinforced ) ( NNP Motorized ) ( NNP Rifle ) ( NNP Brigade ) ) ( PP ( IN with ) ( NP ( NP ( DT an ) ( JJ additional ) ( CD 300 ) ( NN combat ) ( NNS vehicles ) ) ( NP ( CD 1,000 ) ( JJR more ) ( NNS trucks ) ) ( CC and ) ( NP ( CD 10,000 ) ( JJ Soviet-trained ) ( JJ Afghan ) ( NNS troops ) ) ) ) ) ( VP ( VBD had ) ( VP ( VBN arrived ) ( PP-LOC-CLR ( IN in ) ( NP ( NNP Kandahar ) ) ) ) ) )

By September a new Reinforced Motorized Rifle Brigade with an additional 300 combat vehicles 1,000 more trucks and 10,000 Soviet-trained Afghan troops had arrived in Kandahar


( S ( PP-TMP ( IN In ) ( NP ( DT the ) ( JJ last ) ( JJ few ) ( NNS weeks ) ) ) ( NP-SBJ ( NNP Moscow ) ) ( VP ( VBZ has ) ( VP ( VBN added ) ( NP ( NP ( NN FROG-7B ) ( NNS missiles ) ) ( NP ( NP ( DT the ) ( NN bomber ) ( NN version ) ) ( PP ( IN of ) ( NP ( DT the ) ( NN An-12 ) ) ) ) ( NP ( NN MiG-23BN ) ( JJ high-altitude ) ( NN aircraft ) ) ( NP ( NP ( NNS MiG-29s ) ) ( SBAR ( WHNP-28 ( WDT which ) ) ( S ( VP ( MD can ) ( VP ( VB outfly ) ( NP ( NP ( NNP Pakistan ) ( POS 's ) ) ( JJ U.S.-built ) ( NNS F16s ) ) ) ) ) ) ) ( CC and ) ( NP ( NP ( NNP Sukhoi ) ( NN SU-27 ) ( NNS fighter-bombers ) ) ( SBAR ( WHNP-29 ( WDT which ) ) ( S ( VP ( MD can ) ( VP ( VB outfly ) ( NP ( DT the ) ( NNS MiG-29s ) ) ) ) ) ) ) ) ) ) )

In the last few weeks Moscow has added FROG-7B missiles the bomber version of the An-12 MiG-23BN high-altitude aircraft MiG-29s which can outfly Pakistan 's U.S.-built F16s and Sukhoi SU-27 fighter-bombers which can outfly the MiG-29s


( S ( NP-SBJ ( NNP Moscow ) ) ( VP ( VBZ claims ) ( SBAR ( S ( NP-SBJ ( DT this ) ) ( VP ( VBZ is ) ( DT all ) ( VP ( VBN needed ) ( S-PRP ( VP ( TO to ) ( VP ( VB protect ) ( NP ( DT the ) ( NNP Kabul ) ( NN regime ) ) ( PP-CLR ( IN against ) ( NP ( DT the ) ( NN guerrilla ) ( NN resistance ) ) ) ) ) ) ) ) ) ) ) )

Moscow claims this is all needed to protect the Kabul regime against the guerrilla resistance


( S ( NP-SBJ ( NP ( PRP It ) ) ) ( VP ( VBZ is ) ( ADJP-PRD ( JJ well-known ) ) ( SBAR-1 ( IN that ) ( S ( NP-SBJ-2 ( DT the ) ( JJ regular ) ( JJ Afghan ) ( NN infantry ) ) ( VP ( VBZ is ) ( VP ( VBN filled ) ( PP-CLR ( IN with ) ( NP ( JJ reluctant ) ( NNS conscripts ) ) ) ) ) ) ) ) )

It is well-known that the regular Afghan infantry is filled with reluctant conscripts


( S ( CC But ) ( S ( NP-SBJ ( DT this ) ) ( VP ( VBZ is ) ( RB not ) ( NP-PRD ( DT the ) ( JJ entire ) ( JJ Afghan ) ( NN army ) ) ) ) ( CC and ) ( S ( NP-SBJ ( PRP it ) ) ( VP ( VBZ is ) ( ADVP-TMP ( DT no ) ( JJR longer ) ) ( NP-PRD ( NP ( NNP Kabul ) ( POS 's ) ) ( JJ only ) ( JJ military ) ( NN force ) ) ) ) )

But this is not the entire Afghan army and it is no longer Kabul 's only military force


( S ( S ( NP-SBJ-1 ( JJ Complete ) ( NNS units ) ) ( VP ( VBP have ) ( VP ( VBN been ) ( VP ( VBN trained ) ( CC and ) ( VBN indoctrinated ) ( PP ( IN in ) ( NP ( NP ( DT the ) ( NNP U.S.S.R. ) ) ( CC and ) ( NP ( JJ other ) ( ADJP ( NNP East ) ( NN bloc ) ) ( NNS nations ) ) ) ) ) ) ) ) ( S ( NP-SBJ ( NP ( QP ( CD 30,000 ) ( TO to ) ( CD 40,000 ) ) ) ( PP ( IN of ) ( NP ( DT these ) ( NNS troops ) ) ) ) ( VP ( VBP have ) ( VP ( VBN returned ) ) ) ) )

Complete units have been trained and indoctrinated in the U.S.S.R. and other East bloc nations 30,000 to 40,000 of these troops have returned


( S ( PP ( IN In ) ( NP ( NN addition ) ) ) ( NP-SBJ ( DT the ) ( NN regime ) ) ( VP ( VBZ has ) ( VP ( VBN established ) ( NP ( NP ( JJ well-paid ) ( JJ paramilitary ) ( NNS forces ) ) ( VP ( VBG totaling ) ( NP ( NP ( RBR more ) ) ( PP ( IN than ) ( CD 100,000 ) ) ) ) ( PP ( VBG including ) ( NP ( NP ( CD 35,000 ) ( JJ Soviet-trained ) ( NNS troops ) ) ( PP ( IN of ) ( NP ( NP ( NP ( DT the ) ( NNP Interior ) ( NNP Ministry ) ) ( PRN ( NP ( NN KHAD\/WAD ) ) ) ) ( SBAR ( WHNP-2 ( WDT which ) ) ( S ( ADVP-TMP ( RB still ) ) ( VP ( VBZ is ) ( VP ( VBN directed ) ( PP ( IN by ) ( NP-LGS ( CD 1,500 ) ( NNP Soviet ) ( NNP KGB ) ( NNS officers ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

In addition the regime has established well-paid paramilitary forces totaling more than 100,000 including 35,000 Soviet-trained troops of the Interior Ministry KHAD\/WAD which still is directed by 1,500 Soviet KGB officers


( S ( SBAR-ADV ( ADVP ( RB Even ) ) ( IN if ) ( S ( NP-SBJ-1 ( RB not ) ( PDT all ) ( DT these ) ( NNS forces ) ) ( VP ( VBP are ) ( ADJP-PRD ( VBN committed ) ( PP ( TO to ) ( NP ( DT the ) ( NN regime ) ) ) ) ) ) ) ( NP-SBJ ( PRP they ) ) ( VP ( VBP are ) ( ADVP-TMP ( RB now ) ) ( ADJP-PRD ( JJ dependent ) ( PP ( IN on ) ( NP ( PRP it ) ) ) ) ) )

Even if not all these forces are committed to the regime they are now dependent on it


( S ( CC And ) ( NP-SBJ-1 ( NP ( NNS thousands ) ) ( PP ( IN of ) ( NP ( JJ Afghan ) ( NNS children ) ) ) ) ( VP ( VBP have ) ( VP ( VBN been ) ( VP ( VBN taken ) ( PP-DIR ( TO to ) ( NP ( NP ( DT the ) ( NNP Soviet ) ( NNP Union ) ) ( SBAR ( WHADVP-2 ( WRB where ) ) ( S ( NP-SBJ ( PRP they ) ) ( VP ( VBP are ) ( NP-PRD ( NP ( NN hostage ) ) ( PP ( IN for ) ( NP ( NP ( DT the ) ( NN behavior ) ) ( PP ( IN of ) ( NP ( PRP$ their ) ( NNS families ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

And thousands of Afghan children have been taken to the Soviet Union where they are hostage for the behavior of their families


( S ( PP-TMP ( IN Since ) ( NP ( CD 1981 ) ) ) ( NP-SBJ ( JJ Indian ) ( JJ military ) ( NNS advisers ) ) ( VP ( VBP have ) ( VP ( VBN been ) ( VP ( VBG assisting ) ( NP ( DT the ) ( NNP Kabul ) ( NN regime ) ) ) ) ) )

Since 1981 Indian military advisers have been assisting the Kabul regime


( S ( PP ( IN In ) ( NP ( NP ( NN preparation ) ) ( PP ( IN for ) ( NP ( DT the ) ( NN withdrawal ) ) ) ) ) ( NP-SBJ ( NP ( NNP Moscow ) ) ( NP ( NNP Kabul ) ) ( CC and ) ( NP ( NNP New ) ( NNP Delhi ) ) ) ( VP ( VBD signed ) ( NP ( NP ( CD two ) ( NNS agreements ) ) ( SBAR ( IN for ) ( S ( NP-SBJ ( JJ several ) ( CD hundred ) ( ADJP ( RB newly ) ( JJ civilian ) ) ( JJ Indian ) ( NNS experts ) ) ( VP ( TO to ) ( VP ( VB replace ) ( NP ( NP ( DT some ) ) ( PP ( IN of ) ( NP ( DT the ) ( ADJP ( RBR more ) ( JJ visible ) ) ( JJ Soviet ) ( JJ military ) ( NNS personnel ) ) ) ) ) ) ) ) ) ) )

In preparation for the withdrawal Moscow Kabul and New Delhi signed two agreements for several hundred newly civilian Indian experts to replace some of the more visible Soviet military personnel


( S ( NP-SBJ ( JJ Cuban ) ( JJ military ) ( NNS personnel ) ) ( ADVP ( RB also ) ) ( VP ( VBP have ) ( VP ( VBN been ) ( ADJP-PRD ( JJ active ) ) ( PP-LOC ( IN in ) ( NP ( NNP Afghanistan ) ) ) ( PP-TMP ( IN since ) ( NP ( CD 1979 ) ) ) ) ) )

Cuban military personnel also have been active in Afghanistan since 1979


( S ( NP-SBJ ( DT The ) ( NNPS Soviets ) ) ( VP ( VBD cut ) ( NP ( NP ( NP ( DT a ) ( NN deal ) ) ( PP ( IN with ) ( NP ( NNP Iran ) ) ) ) ( NP ( NP ( DT a ) ( JJ future ) ( JJ Iranian ) ( NN role ) ) ( PP-LOC ( IN in ) ( NP ( NNP Afghanistan ) ) ) ( PP ( IN in ) ( NP ( NP ( NN exchange ) ) ( PP ( IN for ) ( NP ( NP ( JJ Iranian ) ( NN support ) ) ( PP ( IN of ) ( NP ( JJ Soviet ) ( NN policy ) ) ) ) ) ) ) ) ) ) )

The Soviets cut a deal with Iran a future Iranian role in Afghanistan in exchange for Iranian support of Soviet policy


( S ( NP-SBJ-1 ( DT The ) ( NN deal ) ) ( VP ( VBD was ) ( VP ( VBN symbolized ) ( PP ( IN by ) ( NP-LGS ( NP ( DT the ) ( NN restoration ) ) ( PP ( IN of ) ( NP ( DT the ) ( NNP Shi'ite ) ( NNP Sultan ) ( NNP Ali ) ( NNP Keshtmand ) ) ) ( PP ( TO to ) ( NP ( DT the ) ( JJ Afghan ) ( JJ prime ) ( NN ministry ) ) ) ) ) ) ) )

The deal was symbolized by the restoration of the Shi'ite Sultan Ali Keshtmand to the Afghan prime ministry


( S ( ADVP ( RB Moreover ) ) ( NP-SBJ-1 ( JJ serious ) ( NNS questions ) ) ( VP ( VBP have ) ( VP ( VBN been ) ( VP ( VBN raised ) ( PP ( IN about ) ( NP ( NP ( DT the ) ( VBN claimed ) ( NN withdrawal ) ) ( PP ( IN of ) ( NP ( JJ Soviet ) ( NNS forces ) ) ) ) ) ) ) ) )

Moreover serious questions have been raised about the claimed withdrawal of Soviet forces


( S ( PP-TMP ( IN Before ) ( NP ( NP ( PRP$ his ) ( NN assassination ) ) ( PP-TMP ( IN in ) ( NP ( CD 1988 ) ) ) ) ) ( NP-SBJ ( NP ( NNP President ) ( NNP Zia ) ) ( PP ( IN of ) ( NP ( NNP Pakistan ) ) ) ) ( ADVP-TMP ( RB repeatedly ) ) ( VP ( VBD stated ) ( SBAR ( IN that ) ( S ( NP-SBJ-1 ( JJ fresh ) ( JJ Soviet ) ( NNS troops ) ) ( VP ( VBD were ) ( VP ( VBG being ) ( VP ( VBN inserted ) ( PP-DIR ( IN into ) ( NP ( NNP Afghanistan ) ) ) ( SBAR-TMP ( ADVP ( RB even ) ) ( IN as ) ( S ( NP-SBJ-2 ( NNS others ) ) ( VP ( VBD were ) ( VP ( ADVP-MNR ( RB ostentatiously ) ) ( VBN withdrawn ) ) ) ) ) ) ) ) ) ) ) )

Before his assassination in 1988 President Zia of Pakistan repeatedly stated that fresh Soviet troops were being inserted into Afghanistan even as others were ostentatiously withdrawn


( S ( NP-SBJ ( NP ( NNP Rep. ) ( NNP Bill ) ( NNP McCollum ) ) ( PRN ( NP ( NNP R. ) ) ( NP ( NNP Fla. ) ) ) ) ( VP ( VBZ reports ) ( SBAR ( IN that ) ( S ( NP-SBJ ( DT these ) ) ( VP ( VBD included ) ( NP ( NP ( QP ( CD 20,000 ) ( TO to ) ( CD 30,000 ) ) ( NNP Soviet ) ( NNP Central ) ( NNP Asian ) ( NNP KGB ) ( NNP Border ) ( NNPS Guards ) ) ( UCP ( ADJP ( RB ethnically ) ( JJ indistinguishable ) ( PP ( IN from ) ( NP ( NNPS Afghans ) ) ) ) ( CC and ) ( VP ( VBG wearing ) ( NP ( JJ unmarked ) ( NNS uniforms ) ) ) ) ) ) ) ) ) )

Rep. Bill McCollum R. Fla. reports that these included 20,000 to 30,000 Soviet Central Asian KGB Border Guards ethnically indistinguishable from Afghans and wearing unmarked uniforms


( S ( ADVP-TMP ( RB Meanwhile ) ) ( NP-SBJ ( DT the ) ( NNP Kabul ) ( NN regime ) ) ( VP ( VBZ is ) ( ADJP-PRD ( RB increasingly ) ( JJ successful ) ( PP ( IN at ) ( S-NOM ( VP ( VBG portraying ) ( NP ( DT the ) ( NN resistance ) ) ( PP-CLR ( IN as ) ( NP ( JJ bloody-minded ) ( NNS fanatics ) ) ) ) ) ) ) ) )

Meanwhile the Kabul regime is increasingly successful at portraying the resistance as bloody-minded fanatics


( S ( PP-LOC ( IN In ) ( NP ( DT this ) ) ) ( NP-SBJ-1 ( PRP they ) ) ( VP ( VBP are ) ( VP ( VBN aided ) ( PP ( IN by ) ( NP-LGS ( NP ( NNS years ) ) ( PP ( IN of ) ( NP ( NP ( JJ American ) ( JJ European ) ( JJ Pakistani ) ( CC and ) ( JJ Saudi ) ( NN support ) ) ( PP ( IN for ) ( NP ( NP ( DT the ) ( ADJP ( RBS most ) ( JJ extreme ) ) ( NNS factions ) ) ( NP ( NP ( JJ radical ) ( JJ Islamic ) ( NNS fanatics ) ) ( PP ( IN with ) ( NP ( NP ( NNS leaders ) ) ( SBAR ( WHNP-2 ( WP$ whose ) ( NNS policies ) ) ( S ( VP ( VBP are ) ( NP-PRD ( NP ( NN anathema ) ) ( PP ( TO to ) ( NP ( DT the ) ( JJ Afghan ) ( NN public ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

In this they are aided by years of American European Pakistani and Saudi support for the most extreme factions radical Islamic fanatics with leaders whose policies are anathema to the Afghan public


( S ( NP-SBJ ( NP ( DT This ) ( JJ heavy ) ( JJ outside ) ( NN support ) ) ( PP ( IN for ) ( NP ( DT the ) ( JJS worst ) ) ) ) ( VP ( VBZ has ) ( VP ( VBN undermined ) ( NP ( JJR better ) ( JJ moderate ) ( NNS leaders ) ) ) ) )

This heavy outside support for the worst has undermined better moderate leaders


( S ( PP-TMP ( IN In ) ( NP ( NN autumn ) ) ) ( NP-TMP ( JJ last ) ( NN year ) ) ( PP ( IN for ) ( NP ( NN example ) ) ) ( NP-SBJ ( NP-1 ( DT the ) ( NN regime ) ( NN garrison ) ) ( PP-LOC ( IN at ) ( NP ( NNP Kandahar ) ) ) ) ( VP ( VBD was ) ( ADJP-PRD ( VBN prepared ) ( S ( VP ( TO to ) ( VP ( VB surrender ) ( NP ( DT the ) ( NN city ) ) ( PP-CLR ( TO to ) ( NP ( NN resistance ) ( NNS moderates ) ) ) ) ) ) ) ) )

In autumn last year for example the regime garrison at Kandahar was prepared to surrender the city to resistance moderates


( S ( PP-TMP ( IN At ) ( NP ( DT the ) ( JJ last ) ( NN minute ) ) ) ( ADVP ( RB however ) ) ( NP-SBJ ( JJ Pakistani ) ( NNS officials ) ) ( VP ( VBD sent ) ( PRT ( RP in ) ) ( NP ( NP ( NNP Gulbuddin ) ( NNP Hekhmatyar ) ) ( ADVP ( RB perhaps ) ) ( NP ( NP ( DT the ) ( ADJP ( ADJP ( RBS most ) ( VBN hated ) ) ( CC and ) ( ADJP ( VBN feared ) ) ) ) ( PP ( IN of ) ( NP ( DT the ) ( NNS extremists ) ) ) ) ) ( PP ( IN with ) ( NP ( DT a ) ( NN demand ) ( SBAR ( IN that ) ( S ( NP-SBJ-1 ( DT the ) ( NN surrender ) ) ( VP ( VB be ) ( VP ( VBN made ) ( PP-CLR ( TO to ) ( NP ( PRP$ his ) ( NNS forces ) ) ) ) ) ) ) ) ) ) )

At the last minute however Pakistani officials sent in Gulbuddin Hekhmatyar perhaps the most hated and feared of the extremists with a demand that the surrender be made to his forces