Yapping Yak

THINKING ALOUD

Best analogy for a tax shelter

Hariton: maybe a tax shelter really is like pornography and cannot be coherently defined.

— The Frame Game: How Defining the ‘Transaction’ Decides the Case, 63 Tax Lawyer 1 (2009)

 

it’s vague, it’s tempting, it’s necessary, and damn it might even be awesome

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