OK, now this takes the cake. Somebody’s got a patent for a method of creating a tax shelter. There is a whole list of patents of this type on the US Patent website. Unless it has something to do with recycling a stack of CCH books to make a lean-to, I don’t see how it ought to be patentable – it is purely an idea, not an invention, and it will be just horrible for attorneys having to wonder if there is some sort of patent associated with their advice. What’s next, Barry Sheck will get a patent for a method of freeing death row inmates using DNA? Andrew Oh has been checking up on the case in his blog.