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In February the U.S. Tax Court ruled against yet another taxpayer who understandably believed she deserved a penalty break.
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Once news of the penalty broke, two camps formed.
Yet the visitors went into the match with a 2-1 lead from the first leg and extended their advantage when Clark Keltie's controversial 28th-minute penalty broke the deadlock yesterday.
A Nicky Robinson penalty broke a lengthy stalemate before Christian Wade broke away for his 10th Premiership try, which Robinson converted.
A Dean Keates penalty broke the deadlock after the break only for Connor Jennings' own goal to bring the hosts level.
"We have to compete and we didn't do that but the penalty broke the game open and at 2-0 wereere very comfortable.
Chandler had a shot blocked as time ticked down and Gateshead continued to press but Smalley's late penalty broke the non-leaguers' hearts.
The nearest they have come since was when Terry Matterson's exciting Tigers - guided by Rangi Chase - took Leeds to golden-point time in the 2011 semi-finals at Doncaster before Kevin Sinfield's penalty broke Fords hearts.
Throughout a game, the referee and linesmen have a role in preventing fights through the way they are managing the game calling penalties, breaking up scuffles before they escalate, etc.
Despite losing his partner Alessandro Nesta, the Italian captain marshalled the back four brilliantly, allowing just one own goal and one penalty to break their rearguard.
Demichelis was sent off for a 54th-minute foul on Lionel Messi, who converted the resultant penalty to break the deadlock.
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