The answers of Cpaatty and Small to the counterclaim will not surprise you if you read them, and no one could blame you if you want to skip reading them. Generally speaking, they admit jurisdiction of the United States District Court, deny most allegations made against them by Big, and allege the affirmative defenses of estoppel, laches, waiver and that Small's TaxHQ service mark was the first service mark to be used and the first mark of any kind to be registered with the USPTO.

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