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).
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).