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 HandWe accept the verdict of the past until the need for change cries out loudly enough to force upon us a choice between the comforts of inertia and the irksomeness of action.
Learned HandThere is nothing sinister in so arranging one's affairs as to keep taxes as low as possible.
Learned HandWe may win when we lose, if we have done what we can; for by so doing we have made real at least some part of that finished product in whose fabrication we are most concerned: ourselves.
Learned HandThe legal relations between the individual and the community which arise out of the production and distribution of property, comprise by far the greater, and more important, part of the law; subtract these and very little content would be left.
Learned Hand