It looks like a graduate student at George Washington wrote a paper on this question: http://taxprof.typepad.com/files/65st0033.pdf http://taxprof.typepad.com/

It looks like a graduate student at George Washington wrote a paper on this question: http://taxprof.typepad.com/files/65st0033.pdf http://taxprof.typepad.com/files/65st0033.pdf You've piqued my interest here. It does seem a bit strange.