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

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

I cannot say that our country could have no secret police without becoming totalitarian, but I can say with great conviction that it cannot become totalitarian without a centralized national police.

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 used to say that, as Solicitor General, I made three arguments of every case. First came the one that I planned-as I thought, logical, coherent, complete. Second was the one actually presented-interrupted, incoherent, disjointed, disappointing. The third was the utterly devastating argument that I thought of after going to bed that night.

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.

Education should be a lifelong process, the formal period serving as a foundation on which life's structure may rest and rise.