• I went to check my guess and ran:

    WITH DATA (Numbers) AS

    (SELECT NULL UNION ALL

    SELECT NULL UNION ALL

    SELECT NULL UNION ALL

    SELECT 1 UNION ALL

    SELECT 2 UNION

    SELECT 3)

    SELECT COUNT(ALL Numbers) AS NULLNumberCount FROM DATA

    WHERE Numbers IS NULL

    and got:

    Msg 156, Level 15, State 1, Line 1

    Incorrect syntax near the keyword 'WITH'.

    Ooops