Dealing with 'no comment'

The Orlando Sentinel's Code of Ethics is an excellent primer on the use of 'no comment'.

The person refused to comment

The person would not comment

The person declined to comment

The Sentinel's preference in most instances is the middle one -- would not comment. It's the most neutral.

Refused to comment is a loaded phrase that should be used sparingly; save it for instances in which the person questioned would be expected to respond to a serious allegation -- because of his/her public office, job description, relationship to the article or the particular circumstance -- but goes out of his/her way to avoid doing so.

Declined to comment is not a loaded phrase, but it does imply that the person doesn't have an obligation to comment on whatever is happening. Use if for soft allegations and sensitive situations. For example, a private citizen involuntarily drawn into the public spotlight -- by a car accident, heroic rescue, or other unforeseen circumstance is under no obligation to respond to questions.

SOURCE: Orlando Sentinel's Code of Ethics