The Tax of Physics, The Physics of Tax
Stephen B. Cohen
Georgetown University Law Center
2000
The Green Bag
Abstract:
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
Accepted Paper Series
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
