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Judge Billings Learned Hand

(January 27, 1872 – August 18, 1961) 

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.

Hand has been quoted more often by legal scholars and

by the Supreme Court of the United States than any other lower-court judge.

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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 one's taxes.”

Gregory v. Helvering, 69 F.2d 809, 810 (2d Cir. 1934)

 

“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 ex-actions, not voluntary contributions. To demand more in the name of morals is mere cant.”

Commissioner v. Newman, 159 F.2d 848, 851 (2d Cir. 1947) - dissenting opinion