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.
Robert H. JacksonDue process requires some definite link, some minimum connection, between a state and the person, property or transaction it seeks to tax.
Robert H. JacksonThe 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.
Robert H. JacksonA 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.
Robert H. JacksonI see no reason why I should be consciously wrong today because I was unconsciously wrong yesterday.
Robert H. JacksonThe 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.
Robert H. Jackson