heretohelp: I’m not arguing that point at all (and my point has nothing to do with slippery slope or even why Toeiva should be outlawed). All I’m saying is that it seems to me that SCOTUS has just created a great tax loophole (not as a legal opinion). You are disagreeing that it would work as a tax dodge.
Your points are reasonable, but I think (but I don’t know) in a court (especially in California) they would not be upheld. I would like to see (and expect) someone to try it.