If you want to know a lot about the history of the San Francisco Chronicle, and/or if you want to see how really, really rich people attempt to manipulate their tax liability, take a look at this opinion.
I was glad to see that the IRS (largely) won this case. I know a little bit about these tax "option" (e.g., "BOSS" and "Son of BOSS") strategies. Seeing them operate (and potentially succeed) makes me look forward even less to paying my own taxes on April 15th.
It's one thing to pay taxes as part of a common enterprise. It's entirely another when you think you're the sucker.