Yapping Yak
THINKING ALOUD
Best analogy for a tax shelter
Posted by on April 27, 2012
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
