10 Pages Posted: 3 Aug 2000
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.
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