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

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

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.

Those who begin coercive elimination of dissent soon find themselves exterminating dissenters. Compulsory unification of opinion achieves only the unanimity of the graveyard.

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.

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

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.