91.   Aika Dzhakobayeva, a tax lawyer in Moscow who is helping Decie, said Decie is a test case for the ministry.

92.   But even he seemed surprised by the focus the court put on the Nierotko case, a thorny issue for tax lawyers but not usually considered a court milestone.

93.   The Montreal tax lawyer can testify about bidding rules for cities vying to hold the Olympic Games.

94.   Then, there are the frustrating exemptions, special rules and complex definitions for words only tax lawyers really understand.

95.   They met key players like chartered accountants, tax lawyers and industry leaders to propagate that this was a scheme worth taking advantage of.

96.   They are dreamed up by accountants and tax lawyers and sold to companies.