Only if A and B are similar. Nobody reasonable thinks that marrying a dog is similar to marrying a person, even if the person is a toievanik.
Never say no one….
But you chose the extreme case. What law prevents Christa Badger from “marrying” Jacqueline Mars (her mother) and thereby circumventing any and all estate taxes? And when it comes to money, people will try anything to not pay taxes. Here it might work (I’m not giving a tax opinion, ask your accountant).