Good fortune is what happens when opportunity meets with planning.
Thomas Alva Edison
Never say you know a man until you have divided an inheritance with him.
Johann Kaspar Lavater
Any one may so arrange his affairs that his taxes shall be as low as possible; he is not bound to choose that pattern which will best pay the Treasury; there is not even a patriotic duty to increase one’s taxes.”
Judge Learned Hand, Helvering v. Gregory, 69 F.2d 809 (2d Cir. 1934)
Most people spend more time planning their grocery shopping than designing their future. The basic difference between people who live their dreams and those who only dream about how they would live, are the accuracy of their plans, their ability to generate new ideas, and their ability to take action. Thinking is easy, acting is difficult, and to put one’s thoughts into action is the most difficult thing in the world.
Death is not the end. There remains the litigation over the estate.