GEORGE SUTHERLAND
(George Alexander Sutherland)
This is the basis for the difference between tax evasion which is illegal and tax avoidance which is legal—made so by this Supreme Court decision.
Most people agree as to what the powers are that are “enumerated” in the Constitution. But there is endless difference of opinion as to what the “implied necessary and proper” powers are. However, this quotation establishes the greater powers of the Government to act in foreign affairs.
George Alexander Sutherland was an English-born U.S. jurist and politician. One of four appointments to the Supreme Court by President Warren G. Harding, he served as an Associate Justice of the U.S. Supreme Court between 1922 and 1938. As a member of the Republican Party, he also represented Utah in both houses of Congress.