United States Supreme Court, Dwight E. Avis, Judge Learned Hand

"Because of what appears to be a lawful command on the surface, many Citizens, because of their respect for what appears to be law, are cunningly coerced into waiving their rights due to ignorance."

-- United States Supreme Court
Source: US. v. Minker, 350 US 179 at 187

http://quotes.liberty-tree.ca/quote_blog/United.States.Supreme.Court.Quote.B232


"Let me point this out now. Your income tax is 100 percent voluntary tax,
and your liquor tax is 100 percent enforced tax.
Now, the situation is as different as night and day.
Consequently, your same rules just will not apply..."

-- Dwight E. Avis
former head of the Alcohol and Tobacco Tax Division of the IRS

Source: testifying before a House Ways and Means subcommittee in 1953

http://quotes.liberty-tree.ca/quote_blog/Dwight.Avis.Quote.39F7


"Anyone 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. Over and over again the Courts have said that there is nothing sinister in so arranging affairs as to keep taxes as low as possible. Everyone does it, rich and poor alike and all do right, for nobody owes any public duty to pay more than the law demands."

-- Judge Learned Hand
(1872-1961), Judge, U. S. Court of Appeals

Source: in the case of Gregory v. Helvering 69 F.2d 809, 810 (2d Cir. 1934), aff'd, 293 U.S. 465, 55 S.Ct. 266, 79 L.Ed. 596 (1935)

http://quotes.liberty-tree.ca/quote_blog/Learned.Hand.Quote.6BF7

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