<prompt> Human: My girlfriend sold her house. She stands to be subject to the capital gains tax unless she reinvests in another property. I dont want to move to a house and she lives with me.If she marries my brother, then he rents a home that she purchases, that will avoid the capital gains tax, right? Her spouse my brother will be living in the house, so that takes care of that AND retains the tax benefit from living in the house you own.Anything wrong with this plan?EDIT: I wouldnt allow him to consummate the marriage, so they are always available for an annulment.  <response>: Anything wrong with this plan? Other than it being marriage fraud? 