I'd disagree with you in the context of what PTSC filed. This is what was written in the same 10KSB filing from which I cited the other information:

"Selling, general and administrative expenses increased from approximately
$1,254,000 for the fiscal year ended May 31, 2004 to approximately $2,600,000
for the fiscal year ended May 31, 2005. This significant increase resulted from
multiple changes in our administrative operations. Legal fees increased from
approximately $102,000 for the fiscal year ended May 31, 2004 to approximately
$394,000 for the fiscal year ended May 31, 2005 as a result of our efforts to
pursue infringers of our intellectual property as well as in support of
administrative and strategic changes for our Company. Legal expenses amounting
to approximately $371,000, were incurred by our attorneys and recognized as
expenses by us in the fiscal year ended May 31, 2005 in connection with
intellectual property enforcement efforts. Similar expenditures for the fiscal
year ended May 31, 2004 amounted to approximately $21,000. A law firm involvedin the Company's intellectual property enforcement efforts has asserted a claim,which the Company disputes, for contingency fees payable in connection with theAMD agreement. The disputed fees have been accrued by us in the amount of
$346,000, however payment is suspended as the disputed claim is litigated.
Undisputed contingency fees in connection with the AMD agreement were recorded
in the amount of approximately $208,000. We expect that resolution of legal
matters that have led to unusually large legal expenses for the 2005 fiscal year
will result in reduced legal expenses for the 2006 fiscal year. Total rent
expense increased from approximately $181,000 for the fiscal year ended May 31,
2004 to approximately $281,000, primarily as a result of the accrual of rent
expense liability on the unused portion of our leased space. Other General and
Administrative expense categories increased in fiscal year 2005 as compared with
fiscal year 2004 including the cost of insurance, transfer agent fees, and
investor relations."

Considering they cited the fees the paid the directors for the consumation of the TPL transaction, and they cited many other "outside legal fees", it sure seems unlikely that they would have omitted mentioning any outside fees paid in the negotiation and consumation of that agreement, doesn't it? Even if they did, looking at the numbers that were filed and the specifics that were revealed, can you come up with any "leftover" substantial legal fees paid that could have gone towards that negotiation and consumation?