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 shall succeed only so far as we continue to undertake “the intolerable labor of thought” — that most distasteful of all our activities.
Learned HandIn america, there are two tax systems: one for the informed and one for the uninformed. Both are legal
Learned HandAnyone 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 successful competitor, having been urged to compete, must not be turned upon when he wins.
Learned HandAs soon as we cease to pry about at random, we shall come to rely upon accredited bodies of authoritative dogma; and as soon as we come to rely upon accredited bodies of authoritative dogma, not only are the days of our liberty over, but we have lost the password that has hitherto opened to us the gates of success as well.
Learned Hand