Comment Re:Obviousness test (Score 4, Insightful) 217
I don't know - if the tax dodge was obvious to the skilled accountant you would think it would be obvious to the skilled tax law draftsperson
PL/I -- "the fatal disease" -- belongs more to the problem set than to the solution set. -- Edsger W. Dijkstra, SIGPLAN Notices, Volume 17, Number 5