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Where NOT to find the tax authorities

Many taxpayers evidently believe that the tax authorities are based in this little town 40 kilometres north of Salzburg in Austria

"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..."

United States Judge Learned Hand in Commissioner vs. Newman. 159 F.2d 848 (1947)"

"No man in this country is under the smallest obligation, moral or other, so to arrange his legal relations to his business or to his property as to enable the Inland Revenue to put the largest possible shovel into his stores. The Inland Revenue is not slow-and quite rightly-to take every advantage which is open to it under the taxing statutes for the purpose of depleting the taxpayer's pocket. And the taxpayer is, in like manner, entitled to be astute to prevent, so far as he honestly can, the depletion of his means by the Inland Revenue."

Lord Clyde, President of the Court of Session in Scotland, in Ayrshire Pullman Motor Services and Ritchie v IRC (1929) 14 TC 754; 8 ATC 531.


"Anyone may arrange his affairs so that his taxes shall be as low as possible; he is not bound to choose that pattern which best pays the treasury. There is not even a patriotic duty to increase one's taxes. Over and over again the Courts have said that there is nothing sinister in so arranging affairs as to keep taxes as low as possible. Everyone does it, rich and poor alike and all do right, for nobody owes any public duty to pay more than the law demands."

Judge Learned Hand in Helvering v. Gregory, 69F.2d 809 (United States Court of Appeal).




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