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
Date posted: August 3, 2000