“Lines should not be drawn simply for the sake of drawing lines”

Dissenting in Pearce v. Commissioner of Internal Revenue, 315 U.S. 543, 558 (1942).
Judicial opinions
Context: The line must follow some direction of policy, whether rooted in logic or experience. Lines should not be drawn simply for the sake of drawing lines.

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Do you have more details about the quote "Lines should not be drawn simply for the sake of drawing lines" by Felix Frankfurter?
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Felix Frankfurter 67
American judge 1882–1965

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