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TBH, I don't think that you know how the law works better than judges and magistrates do.TBH, I don't think you do either, but I also know that kind of argument isn't useful here on HN.
> You know what a loophole is, right?
Yes, it's a layman's term that has no real legal meaning, and exists only in the eye of the beholder. What one person calls a tax loophole, another person recognizes as policy that a subset of legislators ensured existed in a bill.
You think tax loopholes are there by accident?