We 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 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 fathers who contrived and passed the Consititution were wise in their generation; as time passes, we come more and more to realize their powers of divination.
Learned Hand