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The Tax of Physics, the Physics of Tax

10 Pages Posted: 3 Aug 2000  

Stephen B. Cohen

Georgetown University Law Center

Date Written: 2000


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.

Suggested Citation

Cohen, Stephen B., The Tax of Physics, the Physics of Tax (2000). The Green Bag. Available at SSRN: or

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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