Affair Quote by Learned Hand
“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.”
About This Quote
Source Court Opinion: United States v. Sullivan, 1927
Tax avoidance is legal and not a civic duty; individuals may minimize taxes within the law.
In simple terms: Legal to reduce taxes; not a patriotic duty.
Key Takeaway
Minimize taxes lawfully.
Themes
law
taxation
ethics
Mood
analytical
critical
Type
legal
philosophical
When to use this quote
- personal finance planning
- business structuring
- policy debate
Key Concepts
legal theory
public finance
Questions to Reflect On
- Is tax minimization ethical?
- How should societies balance fairness and legality?
A Different Perspective
Legal minimization may erode public services.
