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Theis Tax is the way of checking the validity of a win/loss against the [Houston Rockets]. If the Rockets were beaten, Theis Tax would be [considered] if the NBA Center known as Daniel Theis was active during the game. If Theis Tax is present, the loss would no longer be valid. Theis Tax would also be included if a team loses to the [Houston Rockets]. If Daniel Theis is present during a Rockets win, the losing team is eligible for mockery, as they lost to the rockets even with Theis Tax
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