"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; there is not even a patriotic duty to increase one’s taxes."
(Helvering v. Gregory, 69 F.2d 809, 810-11 (2d Cir. 1934). Billings Learned Hand (January 27, 1872 – August 18, 1961), Judge, U. S. Court of Appeals.