Despite the quote, in the case the quote is taken from (Helvering v. Gregory), the tactics actually failed. Both Judge Hand's appeals court and the SC ruled tha

Despite the quote, in the case the quote is taken from (Helvering v. Gregory), the tactics actually failed. Both Judge Hand's appeals court and the SC ruled that the tactics in question were consistent with the letter but not the intent of the law, the tactics were therefore invalid, and Gregory had understated her tax liability. https://en.wikipedia.org/wiki/Gregory_v._Helvering https://en.wikipedia.org/wiki/Gregory_v._Helvering