| A powerful indictment of the system, it errs on the side of cartoonish overstatement once or twice but overall is well worth seeing. |
| It is probably not much of an overstatement to say that Arthur Ochs Sulzberger saved The New York Times. |
| For example, a tax-planning scheme could include two false statements: the over-valuation of property, and the overstatement of expenses. |
| That the mining operations have uplifted the standard of living of the people in that region is not an overstatement. |
| To define this show of support by major corporations for LGBT equality as a seachange would be no overstatement. |
| Some Member States feel that the Court's findings need to be qualified, particularly as regards the overstatement of agricultural areas. |
