Of course, there are also disadvantages in using the normal, high tow position and it is a matter of opinion which is best or easiest. (BNC)
What the Leeds manager appeared to be saying was that, while it was a matter of opinion whether Mr Midgley used his discretion correctly, he was glad to see a referee not sticking rigidly to the letter of the law. (BNC)
Whether one considers lawyers and doctors as more important than farm labourers and refuse collectors is simply a matter of opinion. (BNC)