Anyone may arrange his affairs so that his taxes shall be as low as possible; he is not bound to choose that pattern which best pays the treasury. There is not even a patriotic duty to increase one's taxes. Over and over again the Courts have said that there is nothing sinister in so arranging affairs as to keep taxes as low as possible. Everyone does it, rich and poor alike and all do right, for nobody owes any public duty to pay more than the law demands.
Learned HandThe mid-day sun is too much for most eyes; one is dazzled even with its reflection. Be careful that too broad and high an aim does not paralyze your effort and clog your springs of action.
Learned HandLife in a great society, or for that matter in a small, is a web of tangled relations of all sorts, whose adjustment so that it may be endurable is an extraordinarily troublesome matter.
Learned HandThe successful competitor, having been urged to compete, must not be turned upon when he wins.
Learned HandIt is the daily; it is the small; it is the cumulative injuries of little people that we are here to protect....If we are able to keep our democracy, there must be once commandment: THOU SHALT NOT RATION JUSTICE.
Learned Hand