wouldn't one come out farther ahead by selling (at least a few) of the paintings to outsiders, rather than donating all of them? GP's suggestion seems to be th

wouldn't one come out farther ahead by selling (at least a few) of the paintings to outsiders, rather than donating all of them? GP's suggestion seems to be that non-conspirators would not actually be willing to pay that much -- a bit like a pump-and-dump scheme, but only the IRS gets duped.