Helvering v. Gregory, 69 F.2d 809, 810-11 (2d Cir. 1934).
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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; there is not even a patriotic duty to increase one's taxes.

— Learned Hand

What It Means

This is a placeholder explanation generated by the low-overhead model. It interprets "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." in the context of "Helvering v. Gregory, 69 F.2d 809, 810-11 (2d Cir. 1934)." to mean that wisdom is timeless.

Source: Wikiquote: "Learned Hand" (Quotes, Judicial opinions) The 'What it means' explanation text was generated by Google Gemini Flash (accessed January 18, 2026). https://gemini.google.com/app
Learned Hand

About Learned Hand

Billings Learned Hand (27 January 1872 – 18 August 1961), usually called simply Learned Hand,