"Over and over again courts have said 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..."

   Judge Learned Hand in Commissioner vs. Newman. 159 F.2d 848 (1947)

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