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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... "
    Fair Share Divorce for Women, Second Edition: The Definitive Guide to ... - Page 175
    de Kathleen Miller - 2007 - 349 pages
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    Tax-exempt Foundations: Their Impact on Small Business: Hearings, Ninetieth ...

    United States. Congress. House. Select Committee on Small Business. Subcommittee No. 1 - 1967
    ...taxes that are within the rules. As one of our great jurists, Judge Learned Hand, said, "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...
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    Tax-exempt Foundations: Their Impact Om Small Business, Hearings Before ...

    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...
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    Tax-exempt Foundations: Their Impact on Small Business: Hearings, Ninetieth ...

    United States. Congress. House. Select Committee on Small Business. Subcommittee No. 1 - 1968
    ...taxes that are within the rules. As one of our great jurists, Judge Learned Hand, said, "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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    Reports of the United States Tax Court, Volume 92

    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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    Oversight of IRS and Justice Department prosecution of several tax cases ...

    United States. Congress. Senate. Committee on Finance Subcommittee on Oversight of the Internal Revenue Service - 1987
    ...amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits. "One may so arrange his affairs that his taxes shall be as low as possiblei he is not bound to choose that pattern which will best pay the Treasury; there is not even...
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    A Guide to Critical Legal Studies

    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...
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    Arctic National Wildlife Refuge (ANWR): Oversight Hearing Before ..., Partie 7

    United States. Congress. House. Committee on Interior and Insular Affairs. Subcommittee on Water and Power Resources - 1988
    ...lose its immunity because it is actuated by a desire to avoid, or, if one choose, to evade, taxation. Any one may so arrange his affairs that his taxes...there is not even a patriotic duty to Increase one's own taxes . Helverina v. Gregory, ft F.Jd 109, ilO (2d Cir. 1»34) , 293 US 465 (1935) • II! i 2...
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    Arctic National Wildlife Refuge (ANWR): H.R. 39. H.R. 1082. H.R. 3601. H.R. 4343

    United States. Congress. House. Committee on Interior and Insular Affairs. Subcommittee on Water and Power Resources - 1988
    ...iBBunity because it is actuated by a desire to avoid, or, if one choose, to evade, taxation. Any one «ay so arrange his affairs that his taxes shall be as...there is not even a patriotic duty to increase one's own taxes. Helverina v. Gregory. 69 F.2d 109, »10 (2d Cir. 1934), 293 US 465 (1935) i 2 3 4 S 6 7...
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    Written Comments on H.R. 2636, the Technical Corrections Act of 1987: A Bill ...

    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...
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    Reports of the Tax Court of the United States, Volume 92

    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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