Shaky shelter season near

''Towards the end of the calendar year, the number and proportion of questionable tax shelters increases substantially. Promoters take advantage of the investors' desires to avoid payment of taxes . . . the intelligent taxpayer takes advantage of the good investment opportunities which come early in the year. By Labor Day, he should view with caution nonpublicly registered programs; by Thanksgiving Day, consult independent counsel; and by Christmas resign himself to paying taxes.''