A businessman wants to market a product. The risks are great and the investment high. Others have tried and failed, but potential profits are immense. So he and 10 others invest $12 million and work hard for two and a half years with no return. Then a conglomerate buys their company for more than a billion dollars, netting each a profit of $100 million. Rejoicing ends when the government declares the profits excessive and asks arbitrators to determine a fair return.