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The Tax of Physics, The Physics of Tax

Stephen B. Cohen

Georgetown University Law Center


The Green Bag

Sometimes ideas from science illuminate muddled legal thinking. Physics teaches that for every particle of matter, there exists a corresponding particle of anti-matter. The idea of anti-matter helps explain the Sixth Circuit Court of Appeals decision in Bradford v. Commissioner, which involved a baffling departure from established rules for taxing the discharge of a debt for less than the full amount owed.

Number of Pages in PDF File: 10

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Date posted: August 3, 2000  

Suggested Citation

Cohen, Stephen B., The Tax of Physics, The Physics of Tax (2000). The Green Bag. Available at SSRN: http://ssrn.com/abstract=237552 or http://dx.doi.org/10.2139/ssrn.237552

Contact Information

Stephen B. Cohen (Contact Author)
Georgetown University Law Center ( email )
600 New Jersey Avenue, NW
Washington, DC 20001
United States
202-662-9068 (Phone)
202-662-9444 (Fax)
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