How about the folks getting patents issued for "tax strategies".

Question: Is cheating a tax strategy?

http://fulcrum.com/tax_strategy_patents.htm

Here's one on real estate swaps for Hattie.
http://www.google.com/patents?id=nmsXAAAAEBAJ&printsec=abstract&zoom=4&source=gbs_overview_r&cad=0#v=onepage&q=&f=false

Got that?