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.

Our forefathers found the evils of free thinking more to be endured than the evils of inquest or suppression. This is because thoughtful, bold and independent minds are essential to the wise and considered self-government.

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

We can have intellectual individualism and the rich cultural diversities that we owe to exceptional minds only at the price of occasional eccentricity and abnormal attitudes. When they are so harmless to others or to the State as those we deal with here, the prices is not too great. But freedom to differ is not limited to things that do not matter much. That would be a mere shadow of freedom. The test of its substance is the right to differ as to things that touch the heart of the existing order.

A person gets from a symbol the meaning he puts into it, and what is one man's comfort and inspiration is another's jest and scorn.

Perhaps you have heard about the college executives who were discussing what they wanted to do after retirement age. One hoped to run a prison or school of correction so that the alumni would never come back to visit. Another chose to manage an orphan asylum so that he would not be plagued with advice from parents.

The day that this country ceases to be free for irreligion it will cease to be free for religion - except for the sect that can win political power.