Posted by Eugene Volokh:
"Rent-a-Cow":
http://volokh.com/archives/archive_2007_09_23-2007_09_29.shtml#1190745573


   A cool intersection of law, language, and unintended consequences,
   three of my favorite topics, from the [1]Double-Tongued Dictionary
   (thanks to [2]Erin McKean for the pointer):

     [I]ndicating a situation in which livestock are deceitfully used to
     make a residential or commercial property qualify as a working farm
     or ranch in order to benefit from an agricultural tax provision or
     subsidy.

References

   1. http://www.doubletongued.org/index.php/dictionary/rent_a_cow/
   2. http://volokh.com/archives/archive_2007_09_23-2007_09_29.shtml#1190736856

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