Jon Chait and Kevin Drum have already piled on, but this report from ABC News seems worthy of special opprobrium. The article documents actual, breathing, real-life rich individuals who plan on reducing their income to less than $250,000 in an attempt to avoid Obama's proposed tax increases on those making more than $250,000. A representative quote from one of these conniving rascals:

"We are going to try to figure out how to make our income $249,999.00." [...] "Why kill yourself working if you're going to give it all away to people who aren't working as hard?"

This would be really brilliant, if only we didn't have a tax system with marginal rates. But we do, so these people are just really stupid.