To the extent of the law as it currently exists, but for the artificial scenario they have created the law is ambiguous and we shouldn't expect the law to be ex

To the extent of the law as it currently exists, but for the artificial scenario they have created the law is ambiguous and we shouldn't expect the law to be exhaustive of every possible permutation. We should be able to use common sense judgement to say they are clearly creating these complex scenarios to just avoid paying taxes.