After the case settles you ask Dr. Who to go back in time and instruct the attorney to make the gift 2, 060 units rather than 5, 120.

FORBES: IRS Position On Wandry Decision Makes 2012 Gifting More Difficult

After you lost your job three years job at a factory in town, you decided to go back to school.

CNN: Transcript of May 'CNN Money Summit: Money & Main St.'

People were, not surprisingly after two years, going to go back to teaching, going back to business or what have you.

WHITEHOUSE: Press Briefing