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 HandNo doubt one may quote history to support any cause, as the devil quotes the scripture.
Learned HandLife is made up of constant calls to action, and we seldom have time for more than hastily contrived answers.
Learned HandThat community is already in the process of dissolution where each man begins to eye his neighbor as a possible enemy, where non-conformity with the accepted creed, political as well as religious, is a mark of disaffection; where denunciation, without specification or backing, takes the place of evidence; where orthodoxy chokes freedom of dissent; where faith in the eventual supremacy of reason has become so timid that we dare not enter our convictions in the open lists, to win or lose.
Learned HandWe recently had a referendum in New York about extending the forest preserve. The city voted for it by a large majority; yet as I walk the streets I do not see afforestation written with conviction on the harried faces of my fellow citizens.
Learned Hand