I can’t figure out why the media and the masses are angry with Apple for legally not paying additional taxes.  I am not an Apple guy (for a few reasons), but I think planning for income taxes is a fantastic move on their part.  You have no patriotic duty to pay more taxes than what is legally mandated so why would Apple?

One of my favorite quotes from law school on the subject is from Judge Learned Hand (yup, real name) in Helvering v. Gregory (1934),

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 the treasury. 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 and public duty to pay more than the law demands.

Why doesn’t that quote apply to Apple? Is it because it is a corporation? I don’t buy that – corporations whether they are United States based or Foriegn are still made up of people (not sure where I fall on Citizens United).  Is it because of the sum? That is just bullshit class warfare. Is it because it is just icky? I assume that is what most idiots who watch MSNBC believe.

If Apple was doing anything legally wrong there would be a different headline, one that read “Apple sued by Federal Government” or if you were lucky enough to have the New York Post in your area it would read “Tim Cook(ed) Apple.”

So, like the great Ice-T once said (but didn’t originate),

Don’t hate the player, hate the game

Want someone to blame? Blame your elected officials, and don’t give me the bullshit de facto – lynch the conservative republicans.  If I remember correctly it wasn’t too long ago when the Democrats controlled both Houses in Congress and the Executive Branch.

Who else can quote both Ice-T and one of the greatest legal minds in our history?

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