- The lower border of the conjoined tendon is sutured to the inguinal ligament behind the spermatic cord by means of 4 or 5 sutures of non-absorbable suture. If the sutures are tied under tension because the gap is wide, a Tanner's release incision should be made into the anterior rectus sheath so that the sutures do not cut out. The drawback of the operation is that it abolishes the “Shutter mechanism” of the inguinal canal by interfering with the action of the conjoined tendon