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. To demand more in the name of morals is mere cant.
American legal scholar, Court of Appeals judge (1872–1961)
Billings Learned Hand (27 January 1872 – 18 August 1961), usually called simply Learned Hand, was an American judge and judicial philosopher. He served on the United States District Court for the Southern District of New York and later the United States Court of Appeals for the Second Circuit. He was famous as an avid supporter of free speech and for applying economic reasoning to American tort law. He is noted as one of the most influential American judges to have never served on the Supreme Court of the United States.
From: Wikiquote (CC BY-SA 4.0)
From Wikidata (CC0)
Works in ChatGPT, Claude, or Any AI
Add semantic quote search to your AI assistant via MCP. One command setup.
We like rather to dream of a body of young men as a live thing, as a tree where all the branches are nourished by a single sap, and where each part is meaningless and incomplete except in connection with its fellows. You may lop away the dead branches, you may bend the trunk, you may dig about it and water it; but leave it to assume its own form, do not constrain the peculiar roots, or you will have a crippled, gnarled monster, and no tree.
The judge's authority depends upon the assumption that he speaks with the mouth of others. That is to say, the momentum of his utterances must be greater than any which his personal reputation and character can command, if it is to do the work assigned to it — if it is to stand against the passionate resentments arising out of the interests he must frustrate — for while a judge must discover some composition with the dominant trends of his times, he must preserve his authority by cloaking himself in the majesty of an overshadowing past.
It is often hard to secure unanimity about the borders of legislative power, but that is much easier than to decide how far a particular adjustment diverges from what the judges deem tolerable. On such issues experience has over and over again shown the difficulty of securing unanimity. This is disastrous because disunity cancels the impact of monolithic solidarity on which the authority of a bench of judges so largely depends.