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.

With the law books filled with a great assortment of crimes, a prosecutor stands a fair chance of finding at least a technical violation of some act on the part of almost anyone. In such a case, it is not a question of discovering the commission of a crime and then looking for the man who has committed it, it is a question of picking the man and then searching the law books, or putting investigators to work, to pin some offense on him.

That four great nations, flushed with victory and stung with injury, stay the hand of vengeance and voluntarily submit their captive enemies to the judgment of the law is one of the most significant tributes that Power has ever paid to Reason.

Intellectual freedom means the right to re-examine much that has been long taken for granted. A free man must be a reasoning man, and he must dare doubt what a legislative or electoral majority may most passionately assert.

I see no reason why I should be consciously wrong today because I was unconsciously wrong yesterday.

While the Nation has forbidden monopoly by one set of laws it has been creating them by another. Patent laws, valuable as they may be in some respects, often father monopoly.

We can afford no liberties with liberty itself.