"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 thetreasury. 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
This was first presented to me by an attorney who was explaining the difference between tax avoidance (legal) and tax evasion (not).
This is, of course, contra to Joe Biden saying the it is the patriotic duty of wealthy people to pay more in taxes. Feh.