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.
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The schematicism by which our understanding deals with the phenomenal world ... is a skill so deeply hidden in the human soul that we shall hardly guess the secret trick that Nature here employs.
But there are times when the little cloud spreads, until it obscures the sky. And those times I look around at my fellow men and I am reminded of some likeness of the beast-people, and I feel as though the animal is surging up in them. And I know they are neither wholly animal nor holy man, but an unstable combination of both.
Commit a crime, and the earth is made of glass.
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