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In filing the basic 1040 form, they do not benefit from the deduction.
In filing for bankruptcy, Friendly's also cut hundreds of jobs, closed dozens of restaurants and bought some time to regroup.
In filing his pool report, Kenneth Bazinet of the New York Daily News wrote: "This is for real, folks.
Ms. Meng was late, by four months, in filing financial disclosure forms required of Congressional candidates.
Mr. Loitongbam helped the victim families' group in filing the petition with the Supreme Court.
Paul J. Anfuso turned to We the People for help recently in filing his second bankruptcy.
Attorney General Jennifer M. Granholm of Michigan joined other states in filing complaints against gasoline stations.
Mr. Espada said the delay in filing the papers resulted from legal advice he had received.
Representative Steve Buyer, Republican of Indiana, questioned her motives in filing a complaint so late.
Paying for help in filing the Free Application for Federal Student Aid is not necessary.
It also avoided having to join its domestic rivals, General Motors and Chrysler, in filing for bankruptcy.
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