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:
10Accepted Paper Series Date posted: August 3, 2000 © 2013
Social Science Electronic Publishing, Inc. All Rights Reserved.
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