package Filter::Handle;
    use strict;
    use vars qw/@ISA/;
    use Tie::Handle; @ISA = qw/Tie::Handle/;

    sub TIEHANDLE {
        my $class  = shift;
        bless { @_ }, $class;
    }

    sub new {
        my $class = shift;
        my $fh    = shift;
        tie *{$fh}, __PACKAGE__, fh => $fh, @_;
        bless { fh => $fh }, $class;
    }

    sub DESTROY {
        my $self = shift;
        my $fh   = $self->{fh};
        { local $^W = 0; untie *{$fh} }
    }

    sub PRINT {
        my $self   = shift;
        my $fh     = *{ $self->{fh} };
        die "No output handler installed"
            unless defined $self->{output};
        print $fh $self->{output}->(@_);
    }

    sub CLOSE { }

##</code><code>##

    my $f = Filter::Handle->new(\*STDOUT,
        output => sub {
            my($file, $line) = (caller(1))[1,2];
            return sprintf "%s:%d - %s\n",
                $file, $line, join ' ', @_;
        }
    );

    print "Foo";