Judge Hand's Insight

“OVER AND OVER AGAIN COURTS HAVE SAID THAT THERE IS NOTHING SINISTER IN SO ARRANGING ONE'S AFFAIRS AS TO KEEP TAXES AS LOW AS POSSIBLE. EVERYBODY DOES SO, RICH OR POOR; AND ALL DO RIGHT, FOR NOBODY OWES ANY PUBLIC DUTY TO PAY MORE THAN THE LAW DEMANDS: TAXES ARE ENFORCED EXACTIONS, NOT VOLUNTARY CONTRIBUTIONS."

JUDGE LEARNED HAND'S COMMENT IN HIS DISSENTING OPINION IN

COMMISSIONER V. NEWMAN, 159 F.2D 848, 850-851 (CA2 1947)