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Any one may so arrange his affairs that his taxes shall be as low as p — Learned Hand

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"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 ones taxes."
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Learned Hand
Learned Hand
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Billings Learned Hand was an American jurist, lawyer, and judicial philosopher. He served as a federal trial judge on the U.S. District Court for the Southern District of New York from 1909 to 1924 and as a federal appellate judge on the U.S. Court of Appeals for the Second Circuit from 1924 to 1961.

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"The law, being an inherited accumulation, imposes itself on each generation willy-nilly. Any society whose members enter and leave it severally must for very convenience, to say nothing of deeper reasons, proceed by tradition; the neophyte must adopt existing habits and ways of acting, if for no better reason, through inexperience and diffidence. Mere custom will do the rest as he proceeds. And so the rule is canonized, its origins, and therefore its meaning, are ignored. But genuine learning is quite different."
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Learned Hand