Give your wife a job, as your personal private secretary, on 100,000 a year. Pay her, in the next three months, 27,000 of it. Arrange that she gives the money back to you, or spends it, as she usually does, on household goods.
Knock her up.
Pay her for three more months. Get the money back from her, as usual.
Give her leave from the job so she can have the baby.
Collect 50,000 tax free dollars when she has the baby.
After six months, re-employ her. Make sure she gives the money back to you.
In two years, do all this again.