Gregory v. Helvering (1935) 293 U.S. 465, 469: «There is no rule against taking advantage of opportunities created by Congress or the Treasury Department for beating taxes»; Bass v. Commissioner (1968) 50 T.C. 595, 600: «A taxpayer may adopt any form he desires for the conduct of his business, and… the chosen form cannot be ignored merely because it results in a tax saving».
