61.   The U.S. Court of Appeals for the Federal Circuit, however, effectively split the difference.

62.   The Tax Court itself, they say, sometimes seems inclined to split the difference between claims made by the IRS and valuations proferred by heirs to an estate.

63.   The two sides also agreed to split the difference on exempting small banks from the Community Reinvestment Act.

64.   The two sides split the difference.

65.   They split the difference on the distance, but not the cash.

66.   They split the difference on the rules, but they skate for the same paycheck.

67.   This is not the kind of dispute that can be settled by splitting the difference.

68.   Tuesday it is up to Wasserstein Perella to split the difference.

69.   Unlike arguments over money, philosophical differences over issues like regulation and provision of health care cannot be resolved by splitting the difference, he said.

70.   We advise splitting the differences in elevation and climbing east Twin Peaks during what will be a long day for average hikers.