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Free Publications
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Tax Shelters Not So Protected Any More
Alvin D. Lurie 
[Opinion] Aug. 11, 2003
Excerpt: Of course, the line between abusive and responsible tax planning can be indistinct. But like the now much-quoted Supreme Court pragmatic definition of obscenity (and there is more than a little obscenity in some of the shelters promoted by some of the biggest names in the tax business), one can usually know abuse when one sees it.
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