It certainly would be my observation that the stakes are high enough. If somebody is facing a $40-million bill, $4 million in legal fees to either reduce that or have it go away seems reasonable.
We're seeing more and more cases where taxpayers are spending $5 million, $10 million. There are a couple of cases that are well over $20 million in professional fees.
I think from a taxpayer's perspective, it's straight math. They think that either the bill will be reduced or they may be successful, and so they spend the money opposing us.