What seems fair enough against a squalid huckster of bad liquor may take on a different face, if used by a government determined to suppress political opposition under the guise of sedition.
Anyone may arrange his affairs so that his taxes shall be as low as possible; he is not bound to choose that pattern which best pays the treasury. There is not even a patriotic duty to increase one's taxes. Over and over again the Courts have said that there is nothing sinister in so arranging affairs as to keep taxes as low as possible. Everyone does it, rich and poor alike and all do right, for nobody owes any public duty to pay more than the law demands.
Interpretation
What this quote means
The quote emphasizes the right to minimize one's tax burden legally, suggesting that there is no obligation to overpay taxes beyond what is required.
Learned Hand's quote highlights the principle that individuals are entitled to arrange their financial affairs in a way that minimizes their tax liabilities, without a moral obligation to contribute more than the law mandates. It underscores the idea that tax strategy is common to all, regardless of wealth, and emphasizes the legal right to seek the most favorable tax outcomes available under the law. This reflects broader themes of personal responsibility, legality, and the societal expectations surrounding taxation.
Themes
In practice
Example use cases
In a tax seminar discussing legal tax strategies, one might quote Learned Hand to emphasize ethical tax planning.
More from Learned Hand
All quotes →"I beseech ye in the bowels of Christ, think that ye may be mistaken." I should like to have that written over the portals of every church, every school, and every courthouse, and, may I say, of every legislative body in the United States. I should like to have every court begin, "I beseech ye in the bowels of Christ, think that we may be mistaken."
The language of the law must not be foreign to the ears of those who are to obey it.
I shall ask no more than that you agree with Dean Inge that even though counting heads is not an ideal way to govern, at least it is better than breaking them.
As soon as we cease to pry about at random, we shall come to rely upon accredited bodies of authoritative dogma; and as soon as we come to rely upon accredited bodies of authoritative dogma, not only are the days of our liberty over, but we have lost the password that has hitherto opened to us the gates of success as well.
What to an outsider will be no more than the vigorous presentation of a conviction, to an employee may be the manifestation of a determination which it is not safe to thwart.
Similar quotes
If you shed tears when you miss the sun, you also miss the stars.
No, I'm not interested in politics. I have zero interest. I have interest in hope and people.
Much of the social history of the Western world over the past three decades has involved replacing what worked with what sounded good. In area after area - crime, education, housing, race relations - the situation has gotten worse after the bright new theories were put into operation. The amazing thing is that this history of failure and disaster has neither discouraged the social engineers nor discredited them.
We need not fear life, because God is the Ruler of all and we need not fear death, because He shares immortality with us.
I am very astonished that the scientific picture of the real world around me is deficient. It gives a lot of factual information, puts all our experience in a magnificently consistent order, but it is ghastly silent about all and sundry that is really near to our heart, that really matters to us. It cannot tell us a word about red and blue, bitter and sweet, physical pain and physical delight; it knows nothing of beautiful and ugly, good or bad, God and eternity.
When I appeared before the draft board examiner during World War II, he asked me if I thought I could kill. "I don't know about strangers," I replied, "but friends, certainly."