Tinna C. Otero (J.D. 2009, Arizona State) has published Note, Patent Law: Banning Strategy Patents — Should We Listen to the Tax Practitioners? (State Street Bank & Trust Co. v. Signature Fin. Group, Inc., 149 F.3d 1368, 1998), 48 Jurimetrics J. 309 (2008).  Here is the abstract:

The Federal Circuit issued a landmark decision in State Street Bank & Trust Co. v. Signature Financial Group, Inc., 149 F.3d 1368 (Fed. Cir. 1998), upholding a patent on a business method. Patent law encourages innovation; however, if industries encourage development through other mechanisms, patents in that industry are extraneous. Tax practitioners and accounting firms are concerned about the detrimental effects that certain business method patents, specifically tax strategy patents, will have on their industry. This note explores the current state of tax strategy patents; current views of tax practitioners, patent attorneys, and the IRS; and pending legislation. It pays particular attention to the reasoning provided by the leaders of the tax industry, namely tax practitioners and accounting firms and concludes that the pending legislation recommending banning tax strategy patents is the preferable course of action.