No, I’m not kidding. Go read the article. 52 patents for tax strategies have been issued since the first was issued in 2003, and 84 more are pending.
If this annoys you and causes you to mutter grumpily about State Street Bank and the Federal Circuit*, put a smile on your face with an early May review of KSR v. Teleflex: Another in a long string of Supreme Court rebukes to the Fed. Circuit and its “a patent in every pot” philosophy. Yaay non-obviousness standard! **
* I was going to link to Wikipedia for a quick review of the Fed Circuit for folks, but the wikipedia entry sucks: It includes all the employment history of the Fed Circuit and none of the substantive discussion about the rationales for creating it, the criticisms (a lot) and praise (not as much), and attempts to tinker with its structure or copy it for other areas of law. The State Street Bank entry is also not great but it gives citation, link to file, and a basic overview, so it was Good Enough.
** It’s interesting how Kennedy rejected a “rigid approach” for interpreting non-obviousness, because it might not keep up with technology. I compare this decision somewhat bitterly with his opinion in Gonzalez v. Carhart, in which he has no problem applying a rigid standard based on a particular technology (a surgical approach). He premised the right to create a blanket legal rule banning a particular surgical procedure — effectively a technological mandate — on, what? His decision that there was insufficient medical evidence to justify permitting the procedure and that the patients needed the paternalistic supervision of the State lest they make a decision they would regret later on. (Needless to say there was considerably more evidence that the procedure is medically advised in some situations, than there was evidence of any need for state paternalism to protect the emotional welfare of citizens.) I guess rigidity is okay when the patriarchy is involved.