It was a tax case. Marty came into the bedroom where I worked and said, “Ruth, I think you should read this decision.” And my response was, “Marty, you know that I don’t read tax cases.” He said, “Read this one.” I did. It was the story of a man who was never married. He took care of his then-93-year-old mother. And he took what the Internal Revenue Code allowed as a babysitter’s deduction, which you could take for the care of an elderly infirm relative of any age. So he took this $600 deduction, and he was audited by the IRS, and they said you can’t take that deduction. He said, “Oh, I’ve been told that there’s an elder care just like there’s a baby care.” The people who qualified for the deduction were any woman or a widowed or divorced man. Charles E. Moritz was a never-married man. He took his case to the tax court pro se. He represented himself and he filed a brief, which was a model. No lawyer would have done such a thing, but it was just right. He said, “If I had been a dutiful daughter, I would get this deduction. I’m a dutiful son. This makes no sense.” And the tax court judge in his opinion said, “I glean that the taxpayer is making a Constitutional argument,” but the next words were to the effect, “Everyone knows that the Internal Revenue Code is immune from Constitutional attack.” So as soon as I read that decision, I said, “Marty, let’s take it.” And that’s how Charles E. Moritz became our client.