Letter Substitution Arithmetic

Consider the following substitution puzzles, in which letters are used to represent distinct decimal digits. In each problem, you are challenged to find assignments between letters and the decimal digits that make the addition problems correct. (Both puzzles have unique solutions.)

SEND
MORE
-------
MONEY

FORTY
TEN
TEN
-------
SIXTY

Now for the real challenge: design a similar "sum" with a unique solution that makes some kind of linguistic sense. The journal will accept submissions through March 1, 2006, and the best will be published in the March issue!