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.

Learned Hand

Helvering v. Gregory

More information about this quote

Authentication Score 3

Citation

Hand, Learned. US Court of Appeals for the Second Circuit. Helvering v. Gregory, 69 F.2d 809 (2d Cir. 1934).