I’ll let you go to the post at the TaxProf blog to see what words I’m talking about.
As my friend Ed says: in any legal matter that involves math, lawyers who aren’t afraid of math have an advantage over those who are. Most legal matters involve at least some math.
You figure it out.
The contents of this blog, this web site, and any writings by me that are linked here, are all my personal commentary. None of it is intended to be legal advice for your situation.