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)
Hat tip to John Brewer.