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First Circuit In Easement Donation Case – Don’t Confuse The South End With South Boston

First Circuit In Easement Donation Case – Don’t Confuse The South End With South Boston

The high point of the decision, for me, was an incidental geographical observation that the Court made.  The Kaufman’s house was in a Boston neighborhood called the South End, which the Court noted is “not be be confused with South Boston.”  After upholding Arthur Garrity’s decision on school desegregation 1974, it will be a long time before the First Circuit confuses South Boston with anyplace else.

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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. Everybody does so, rich or poor; and all do right, for nobody owes any public duty to pay more than the law demands: taxes are enforced exactions, not voluntary contributions. To demand more in the name of morals is mere cant.