“The legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits, cannot be doubted.”

— George Sutherland

Gregory v. Helvering, 293 U.S. 465, 469 (1935)

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George Sutherland 10

Associate Justice of the U.S. Supreme Court, United States … 1862–1942

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“I’m against these aggressive tax avoidance schemes but I’m not just against them, this Government has taken a huge amount of steps to legislate and toughen the laws and go after aggressive tax avoidance schemes for the very simple reason that if people go after these schemes and aggressively avoid tax they’re making it the case that everyone else has to pay higher taxes as a result so I think we should be very clear, tax evasion is illegal and for that you can be prosecuted, you can go to prison for tax evasion. Tax avoidance is in these cases, very aggressive tax avoidance schemes, they are wrong and we should really persuade not to do them and that’s why we have these court cases where the court looks at whether a scheme is really about avoiding tax rather than anything else and the court was very clear in this case.”

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“Taxes. Everyone desires a reduction of taxes, and there is a great preponderance of sentiment in favor of taxation reform. When I approved the present tax law, I stated publicly that I did so in spite of certain provisions which I believed unwise and harmful. One of the most glaring of these was the making public of the amounts assessed against different income-tax payers. Although that damage has now been done, I believe its continuation to be detrimental To the public welfare and bound to decrease public revenues, so that it ought to be repealed.”

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“If the States may tax one instrument, employed by the Government in the execution of its powers, they may tax any and every other instrument. They may tax the mail; they may tax the mint; they may tax patent rights; they may tax the papers of the custom house; they may tax judicial process; they may tax all the means employed by the Government to an excess which would defeat all the ends of Government. This was not intended by the American people. They did not design to make their Government dependent on the States. […] If the controlling power of the States be established, if their supremacy as to taxation be acknowledged, what is to restrain their exercising control in any shape they may please to give it? Their sovereignty is not confined to taxation; that is not the only mode in which it might be displayed. The question is, in truth, a question of supremacy, and if the right of the States to tax the means employed by the General Government be conceded, the declaration that the Constitution and the laws made in pursuance thereof shall be the supreme law of the land is empty and unmeaning declamation.”

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“It is the professional duty of the judge to validate the law’s claim to validity, to sacrifice his own sense of the right to the authoritative command of the law, to ask only what is legal and ask not if it is also just.”

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Rechtsphilosophie (1932)

“If the young aspirant is not rich enough for Parliament, and is deterred by the basilisks or otherwise from entering on Law or Church, and cannot altogether reduce his human intellect to the beaverish condition, or satisfy himself with the prospect of making money,—what becomes of him in such case, which is naturally the case of very many, and ever of more? In such case there remains but one outlet for him, and notably enough that too is a talking one: the outlet of Literature, of trying to write Books.”

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Context: If the young aspirant is not rich enough for Parliament, and is deterred by the basilisks or otherwise from entering on Law or Church, and cannot altogether reduce his human intellect to the beaverish condition, or satisfy himself with the prospect of making money,—what becomes of him in such case, which is naturally the case of very many, and ever of more? In such case there remains but one outlet for him, and notably enough that too is a talking one: the outlet of Literature, of trying to write Books. Since, owing to preliminary basilisks, want of cash, or superiority to cash, he cannot mount aloft by eloquent talking, let him try it by dexterous eloquent writing. Here happily, having three fingers, and capital to buy a quire of paper, he can try it to all lengths and in spite of all mortals: in this career there is happily no public impediment that can turn him back; nothing but private starvation—which is itself a finis or kind of goal—can pretend to hinder a British man from prosecuting Literature to the very utmost, and wringing the final secret from her: "A talent is in thee; No talent is in thee." To the British subject who fancies genius may be lodged in him, this liberty remains; and truly it is, if well computed, almost the only one he has.

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