One's right to life, liberty, and property depends on the outcome of no election.

The Tax Court is independent, and its neutrality is not clouded by prosecuting duties. Its procedures assure fair hearings. Its deliberations are evidenced by careful opinions. All guides to judgment available to judges are habitually consulted and respected. It has established a tradition of freedom from bias and pressures. It deals with a subject that is highly specialized and so complex as to be the despair of judges. It is relatively better staffed for its task than is the judiciary.

There is no such thing as an achieved liberty: like electricity, there can be no substantial storage and it must be generated as it is enjoyed, or the lights go out.

The very purpose of a bill of rights is to withdraw certain subjects from...political controversy, to place them beyond the reach of majorities.

The priceless heritage of our society is the unrestricted constitutional right of each member to think as he will. Thought control is a copyright of totalitarianism, and we have no claim to it.

Due process requires some definite link, some minimum connection, between a state and the person, property or transaction it seeks to tax.

The very purpose of a Bill of Rights was to withdraw certain subjects from the vicissitudes of political controversy. One's right to life, liberty and property, to free speech, a free press, freedom of worship and assembly may not be submitted to vote; they depend on no elections.