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.

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.

If certain acts in violation of treaties are crimes, they are crimes whether the United States does them or whether Germany does them, and we are not prepared to lay down a rule of criminal conduct against others which we would not be willing to have invoked against us.

The common sense of mankind demands that law shall not stop with the punishment of petty crimes by little people. It must also reach men who possess themselves of great power.

When the Supreme Court moved to Washington in 1800, it was provided with no books, which probably accounts for the high quality of early opinions.

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.

The petitioner's problem is to avoid Scylla without being drawn into Charybdis.