Learned Hand 1872-1961

Judge Learned Hand: Any one may so arrange his affairs that his taxes shall be as low as possible; he is not bound to choose that pattern which will best pay the Treasury; there is not even a patriotic duty to increase one’s taxes.

–Helvering v. Gregory, 69 F.2d 809, 810-11 (2d Cir. 1934)

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Hat tip to John Brewer.