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.

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.

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

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.

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.

We are not final because we are infallible, but infallible only because we are final.

It is not the function of government to keep the citizen from falling into error; it is the function of the citizen to keep the government from falling into error.