tax cooperation provision and turned it into a requirement that the purchaser challenge and then litigate a adverse tax determination in the seller's reading the word  other reports to the board here reports to the board after going to the boards out three times and banks will know all the tax is not going to resign and this is this will be that makes sons up to a point but it also isn't a question the question here is whether the purchaser breached an obligation to act commercial in reasonable time doing what it d wrote you looked at the annual adjusted gross receipts back to see them with route respect to change of ownership during that time period and what i'm suggesting to the court is that the bruins the position of the board staff so when you have a statute that's talking about gaming taxes out commercially reasonable efforts in governmental wages you lose the court it's somewhat naive for reduce or eliminate taxes that is an act then going to a public forum that makes a determination and say to them respectfully i don't think that taxes should have been computed this way that's what minim and letters that purchases council was referring to we're talking about oh no would happen after the close of my coins wanting to sell and we it's a two billion dollar issue that they certainly weren't going to turn their backs on hundred eighty two million no it says pursuit of the visions of section true of the of the of the purchase agreement we're asking the arbitrator to determine that tax is not old and new in title you have to give us the money back when the you go to court  in an attempt to try to get this resolved without the purchaser looking white in little games in order to be good guys that brought me that brought down dismissed because the courts the attorney general with the merits of the tax concession that would have been contested and simply by groups of the trial judge in this case agree with us how can impeach hugo to appeal something or not pursue something because it's silly actions reset because the taxes on the license owner this is a tax on a person and it's on the bedroom received by that person just like any other taxes that you it's a person and the revenue received by that person this was an asset  is not a tax on the casino no matter how many times said it took us three years to get a reason why this from purchases from the purchaser why this why does tax the right and eventually they came the taxes on a person not a thing and if it's on the person it fails that the gaming tax rates have to be reset as a crowd that rule and we also believe that commercial reason the computer calculates the interest that's what we did in the trial court for the trial judge the travel judge ruled that we were not entitled to prejudgment interest i didn't say anything about mandatory tax zero that one of my quest how does it become one million now oh and it looks like the light believe he's headed this one that's by that's a good question oh no no no it's a very good question because purchaser in the in the transactional document we agreed to pay the same the average tax the whole year so there's an economic calculation that says since three point nine million was overpaid will calculate it again is if we all pay the same rate maybe  yes we want the amount of tax plus the interest that the state of illinois would have paid on the tat on the tax that we receive it just as an aside we agree your earlier on can go out very clearly for your b s a person group was executed in august of two thousand and ten the transaction closed in april two thousand and eleven in march of two thousand only i think and i don't think it is a dumb question your honor i think that there will still be ability to challenge some of the refunds it got point and perhaps all of them i'm not sure i have to  to know that their role as a leader point i think perhaps after the first summary judgment opinion was injured where the purchaser didn't go ahead and seek a refund with the board but at that point only about three percent of the amount was still in play because of limitations issues and i think that in that way all in our view the fact that eleven point two c isn't even mentioned until you know more than two years after the group is executed more than eighteen months after the when it said you know you look at the adjusted gross receipts doesn't specify it of whom and the boards that that's why we're climbing it against effectively against the casino are against the wife so we respected that and we thought ok well you know there's an ambiguity there now when you put the commercial reasonable mass on one of the but one of the things that we said it and in which talk about is you know we want to poke our regulator right and that's a reasonable business decision and the seller recognize that that that was a reasonable the business decision because that's why they brought the first lawsuit in their name basis we understand that you don't want to poke your regulator we're going that it was we were not lightly going to succeed in front of the board and it didn't make any sense to continue to spend resources on this and we didn't want to poke you know continue to poke the regulator who has you statute that they are now relying on an appeal didn't even come off until their opposition to all motion to file a sort of reply on the second summary judgment motion there's a reason why the litigation including what is the exact interest rate that should apply not only windows deep interest rates start to accrue but when does it stop occurring you would have to gas how long the refund process would have getting interest as part of my damage claim is wrong you can look at the pleas that it's it's it's in there repeatedly i and i and in terms of speculation the statute  not speculative a computer can calculate it and in fact here because interest rates are so low it's three percent even i can calculate that so it's three percent and it was for a fixed period of time from the time we would have got the presentation here was looking at the extremes acceptance to interpret or eleven to see for the quicker it's a sophisticated task or operation was that he had the warning to mean something taken as a