In strict legal terms, Airgas faces a tall hurdle.
But before investors can claim the deduction, they have to clear a tall hurdle: they have to be reasonably certain that they will not recover their money.
The administration and its Congressional allies say they have found a way around one tall hurdle that pro-trade legislators had feared could delay a vote for months.
The International Monetary Fund said last week that would be a tall hurdle because Greece's economy has deteriorated so much that it might need to rely on international assistance for as long as nine years.
Since Fiorina championed the 2002 merger with Compaq, consistency has proved to be a tall hurdle for HP, upsetting investors and Wall Street, as performance exceeds forecasts in some quarters and falls short in others.
Even if they never happen, he has already overcome some tall hurdles.
Despite a Supreme Court ruling on Thursday that allows parents to use government-financed vouchers for religious and private schools, vouchers face particularly tall hurdles in New York State.
"Usually one of the tallest hurdles for challengers is [low] name identification," said Nathan Gonzales, deputy editor at Rothenberg.
According to reports, the East Midlands club made tentative inquiries about his willingness to return to the club where he made his name as a manager but his loyalties to the Republic of Ireland appear to have proved too tall a hurdle for Rudkin to leap.
