Our common law is the stock instance of a combination of custom and its successive adaptations.
Learned HandToday in America vast concourses of youth are flocking to our colleges, eager for something, just what they do not know.
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