Paying taxes overseas in lieu of paying taxes at home.

[MiltonFriedman]

Next time it comes up in Tax Court, someone could argue the Humphreys case, but will likely lose because that was a different statute than the tax code.

The interesting thing about Tschetschot v. Commissioner is that even it puts the "betting" activity at the player level, not the poker tournament sponsor level. ... a point somewhat relevant under UIGEA.