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George Sutherland

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

 
George Sutherland

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I am in favor of cutting taxes under any circumstances and for any excuse, for any reason, whenever it's possible. … because I believe the big problem is not taxes, the big problem is spending. I believe our government is too large and intrusive, that we do not get our money's worth for the roughly 40 percent of our income that is spent by government ... How can we ever cut government down to size? I believe there is one and only one way: the way parents control spendthrift children, cutting their allowance. For government, that means cutting taxes.

 
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Every one of these hundreds of millions of human beings is in some form seeking happiness...Not one is altogether noble nor altogether trustworthy nor altogether consistent; and not one is altogether vile...Not a single one but has at some time wept.

 
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A decrease in the quantity of legislation generally means an increase in the quality of life.

 
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One often says to oneself … that one ought to avoid having too many different businesses, to avoid becoming a jack-of-all-trades, and that the older one gets, the more one ought to avoid entering into new business. But … the very fact of growing older means taking up a new business; all our circumstances change, and we must either stop doing anything at all or else willing and consciously take on the new role we have to play on life’s stage.

 
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I have seen many theoretical objections to democracy, and sometimes urge them with such heat that it probably goes beyond the bound of sound taste, but I am thoroughly convinced, nonetheless, that the democratic nations are happier than any other. The United States today, indeed, is probably the happiest the world has ever seen. Taxes are high, but they are still well within the means of the taxpayer: he could pay twice as much and still survive. The laws are innumerable and idiotic, but only prisoners in the penitentiaries and persons under religious vows ever obey them. The country is governed by rogues, but there is no general dislike of rogues: on the contrary, they are esteemed and envied. Best of all, the people have the pleasant feeling that they can make improvements at any time they want to— . . . in other words, they are happy. Democrats are always happy. Democracy is a sort of laughing gas. It will not cure anything, perhaps, but it unquestionably stops the pain.

 
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