"Lucas Osborn (Fulbright & Jaworski, Houston) has published Tax Strategy Patents: Why the Tax Community Should Not Exclude the Patent System, 18 Alb. L.J. Sci. & Tech. 325 (2008). Here is the abstract: "A relatively recent phenomenon of patents covering tax saving strategies has generated an overwhelmingly negative response from the tax community. This Article reviews current patent laws in the context of tax strategy patents and business method patents (of which tax strategy patents are a subset), and then analyzes the major concerns voiced by opponents of tax strategy patents. The Article suggests that the lack of searchable prior art and patent examiner expertise are temporary problems that can and will be adequately addressed by the Patent Office and the tax community." "