But this type of strategy should only be rewarded if the underlying business model has substantial value.

In a 42-story hotel, where 700 rooms go for an average of $250 a night, those floors represent a substantial value.

"We believe this proposal offers substantial value for the shareholders of both our companies," he said.

"It's a place that offered a real sense of community and has substantial value," the mayor said.

Or I could sell it; it may be of substantial value.

More important, it would involve accepting that a personal exploration can be of substantial value to society at large.

Thus, the substantial tax-shelter value of the club is exhausted.

"The only thing of any substantial monetary value wasn't touched," Chelsea told him.

(iii) the material is likely to be of substantial value to the Investigation.

"You've given us something of quite substantial value," she said.