Over and over again courts have said that there is nothing sinister in so arranging one’s affairs as to keep taxes as low as possible.

. . . [T]he tax laws exist as an economic reality in the businessman’s world, much like the existence of a competitor. Businessmen plan their

I am my favorite charity. — Thomas J. Stanley and William D. Danko, The Millionaire Next Door: The Surprising Secrets of America’s Wealthy, 1996