Jeffrey Tebbs commented on his return to Miller & Chevalier's international tax practice after six years serving as international tax counsel for Lockheed Martin Corporation in Law360. Tebbs said a takeaway from his time in-house is a deeper understanding of the different mindset and unique pressures faced by in-house counsel. "If you've always been in private practice it's very easy to adopt an academic approach to questions, to sort of sit in your ivory tower and spend endless amounts of time researching a question," Tebbs observed. "When you're sitting in the client's chair, you have to make reasonable judgments in a reasonable amount of time, and you're working cross-functionally as part of a team. Just from a mindset perspective, you learn to suggest solutions that work with competing business priorities, and you have to consider how your legal analysis will affect the accounting." Tebbs noted, "I didn't want to give up the role of trusted adviser that I had when I was in-house, and Miller & Chevalier is a place where they have clients that have been with the firm for literally decades, so it's a symbiotic relationship."