Private Letter Ruling is where somebody requests a ruling from the IRS on a particular set of facts as they apply to them. The IRS rules with respect to that particular situation, but that does not have binding effect on everybody's situation.

Compared with the previous occasion when Judge Jackson heard oral argument on the facts in September 1999, he played more of an active role in the courtroom today. He asked a lot of questions, which revealed that he is still thinking quite a bit about the part of the opinion that deals with tying.

I am very conscious that we need to do more to get the basic facts across,

I can't be disappointed with this system. This case was very emotionally draining for everyone considering the facts of the case.

At this point, there is not anything big or exciting. That's the basic facts. We are just waiting to tie up loose ends.

We need to get out of the rumor stage and into the facts.