Each one of us must in the end choose for himself how far he would like to leave our collective fate to the wayward vagaries of popular assemblies For myself it would be most irksome to be ruled by a bevy of Platonic Guardians, even if I knew how to choose them, which I assuredly do not I should miss the stimulus of living in a society where I have, at least theoretically, some part in the direction of public affairs.
Learned HandThere is nothing sinister in so arranging one's affairs as to keep taxes as low as possible.
Learned HandConservative political opinion in America cleaves to the tradition of the judge as passive interpreter, believing that his absolute loyalty to authoritative law is the price of his immunity from political pressure and of the security of his tenure.
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 Hand