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 HandI shall ask no more than that you agree with Dean Inge that even though counting heads is not an ideal way to govern, at least it is better than breaking them.
Learned HandConvention is like the shell to the chick, a protection till he is strong enough to break it through.
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 HandThe successful competitor, having been urged to compete, must not be turned upon when he wins.
Learned Hand