 | United States. Congress. House. Select Committee on Small Business - 1967 - 1164 pages
...taxes that are within the rules. As one of our great jurists, Judge Learned Hand, said, "Any on may arrange his affairs that his taxes shall be as low as possible; is not bound to choose that pattern which best pays the Treasury there is not even a patriotic duty... | |
 | United States. Tax Court - 1989
...Guarantees Economic Freedom." On the back cover appeared the following: Judge Learned Hand . . . "Anyone may arrange his affairs that his taxes shall be as low...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... | |
 | Mark Kelman, Mark G. Kelman - 1987 - 360 pages
...hand, a taxpayer is allowed to minimize taxes (as Learned Hand said in Gregory v. Helvering, "Anyone may so arrange his affairs that his taxes shall be as low as possible").64 On the other hand, the courts and Internal Revenue Service (IRS) retain the power to... | |
 | United States. Congress. House. Committee on Ways and Means - 1988 - 1860 pages
...straddles transactions. Background: 1) Reference is made to a quote from Judge Learned Hand: "Anyone may so arrange his affairs that his taxes shall be...bound to choose that pattern which will best pay the treasurey; there is not even a patriotic duty to increase one's taxes." Judge Learned Hand, US Circuit... | |
 | United States. Tax Court - 1989
...Guarantees Economic Freedom." On the back cover appeared the following: Judge Learned Hand . . . "Anyone may arrange his affairs that his taxes shall be as low...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... | |
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