"In many ways, the physical dimension of life becomes less important as the soul enlarges. In my late twenties, I was astonished by the elders with whom I began to spend most of my professional time - how vivacious so many of them were, once I looked beyond my negative bias."

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The Tax Court is independent, and its neutrality is not clouded by prosecuting duties. Its procedures assure fair hearings. Its deliberations are evidenced by careful opinions. All guides to judgment available to judges are habitually consulted and respected. It has established a tradition of freedom from bias and pressures. It deals with a subject that is highly specialized and so complex as to be the despair of judges. It is relatively better staffed for its task than is the judiciary.

— Robert H. Jackson