Bang on. My experience with University Professors, although somewhat limited, is that the really do live in an ivory tower. Many spend years getting a Phd in their chosen field following which they spend time teaching and studying some more. They don't necessarily have actual real life experience with the worker bees. I actually did have a professor tell me he appreciated being at presentation I made because he sometimes felt he was isolated in the ivory tower. What Professor Milligan did in this case was consult with the Feds on how to collect tax revenue. What he didn't do in this case was shadow various MD's in their real life practice.