Tax Lawyer, Vol. 57, No. 2 BREAKING ANOTHER FALSE IDOL—THE COSS 593 593 THAT NEWTIME RELIGION: BREAKING ANOTHER FALSE IDOL—THE COSS Alvin D. Lurie* And there is nothing new under the sun. Is there a thing whereof it is said: “See, this is new?—it hath been already, In the ages which were before us. Ecclesiastes 1:9-10 So it says in the Bible, but it ain’t necessarily so. It is doubtful that the abusive tax shelters designed in recent years “hath been already,” and no doubt never before have so...