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The Tax Of Physics, The Physics Of Tax, Stephen B. Cohen
The Tax Of Physics, The Physics Of Tax, Stephen B. Cohen
Georgetown Law Faculty Publications and Other Works
Sometimes ideas from science illuminate muddled legal thinking. Physics teaches that, for every particle of matter, there exists a corresponding particle of anti-matter. A particle of matter and its corresponding particle of anti-matter are identical except that they have opposite electrical charges. A proton's charge is positive, an anti-proton's negative. When matter and anti-matter meet, they produce the most powerful explosion in nature, totally annihilating each other.
With these laws of physics in mind, consider that a donor can make a gift in one of two ways: either by assuming a debt or by transferring as asset. In an instance …