Well, was Clinton wrong or illegal when he claimed the donation of used underwear to charity at $20 per pair as a way to reduce his income? If he was illegal, as you seem to be implying I would be, shouldn't I be punished in the same manner? Ignored, like he was? My conscience can handle that ok. Or was he just being a tad wrong while I would be highly illegal?
The law provides for a deduction up the the fair market value of the property contributed. The law also provides for a tax on the sale or purchase of tobacco products by a state resident. If Clinton claimed a deduction in excess of the fair market value that was illegal. If 20 is the FMV then its not illegal. The FMV of used underwear is a subjective value.
If Clinton knowingly took a value greater than the FMV even though he could support it then it would be morally wrong but not legally wrong.
If you knowingly purchase cigs' without paying the tax that is both illegal and morally wrong.