 in the fifty percent control path and so none of these deductions were allowed this company was going to get hammered with a multi-million dollar tax bill for the previous year they hadn't paid the estimates they were facing a quarter of a million penalties it was a brand new startup company they would have to go hat in hand to the bank and you know you don't really look like a very good credit risk when you go to the bank and say hey we screwed up our taxes and we need an emergency loan