I did not mean to suggest that there was no remedy to the problem of taxes (although my suspicion is that any two-word solution is probably too simplistic), but

I did not mean to suggest that there was no remedy to the problem of taxes (although my suspicion is that any two-word solution is probably too simplistic), but rather that, given the existing problem of taxes, it is better to have these test cases than not. (Similarly, it is better not to have starvation or poverty than to have charities that help the starving and the poor, but, given the existence starvation and poverty, it is better to have the charities than not.) The people who wrote the test cases are presumably not the people who wrote, or who can change, the tax code; they were making the world better in the way that was available to them.