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 (2d Cir. 1947)























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