Super Tax Shelters

“When more of the people’s sustenance is exacted through the form of taxation than is necessary to meet the just obligations of government. . ., such exaction becomes ruthless extortion and a violation of the fundamental principles of a free government.”

GROVER CLEVELANDSecond Annual MessageDecember 1886

“As to the astuteness of taxpayers in ordering their affairs so as to minimize taxes, it has been said that the very meaning of a line in the law is that you intentionally may go as close to it as you can if you do not pass it.”

Superior Oil Co. v. Mississippi, 280 U.S. 390, 395–96

“This is so because nobody owes any public duty to pay more than the law demands; taxes are enforced exactions, not voluntary contributions.” ...

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