(S (S (S (NP (BASENP (NNP Peter) (NNP Atkinson)) (CC and) (BASENP (NNP John) (NNP Boultbee))) (VP (VP (VBD were) (VP (VBN convicted) (PP (IN on) (BASENP (DT the) (JJ same) (NN fraud) (NNS charges))))) (CONJP (COMMA ,) (CC and)) (VP (VBD were) (VP (VP (VBN sentenced) (PP (TO to) (NP (BASENP (NN terms)) (PP (IN of) (BASENP (QP (NN 24) (CC and) (NN 27)) (NNS months)))))) (ADVP (RB respectively)))))) (COMMA ,) (SBAR (IN while) (S (NP (BASENP (NNP Mark) (NNP Kipnis)) (PRN (COMMA ,) (SBAR (WHNP (WP who)) (S (VP (VBD was) (VP (VBN implicated) (PP (IN in) (BASENP (DT the) (NN fraud))))))) (COMMA ,))) (VP (VBD was) (VP (VP (VBN given) (BASENP (NN probation))) (PP (IN with) (NP (BASENP (NN 6) (NNS months)) (PP (IN of) (BASENP (NN home) (NN detention)))))))))) (PERIOD .))