Abstract

http://ssrn.com/abstract=237552
 
 

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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

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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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