I believe it is time to remind the Administration of an infamous tax quote from the Helvering v. Gregory case in the Second Circuit, later affirmed by the Supreme Court, by Judge Learned Hand, that “[a]nyone 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.”
Later, Judge Hand expanded on this in his dissent in Com’r v. Newman, stating: 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.