lawyers, who will be trying to figure out how to call your business manufacturing. that's the first thing that happens. >> hamburgers are the classic example of that. people will argue that that's an assembly line production. you've got to put everything between the patty and it's manufacturing. it's not, but there are will people who will make arguments like that. >> well, yeah, it's easy to say it's not, but when you actually get into trying to define it in tax law as you write it, it becomes very, very difficult. and that's where i grew my aversion to this stuff, is when i was writing tax law on the finance committee and someone gets one of these ideas, and you say, okay, great, how do we write that so it doesn't apply to hamburgers, and it's a very difficult thing to do. but it certainly does give the president a political argument here on two fronts. one is, he is thinking about manufacturing, he is trying to do something about manufacturing, and he's thinking about, in particular, what they