ABSTRACT
After introducing some basic techniques of semantic information processing developed in the field of artificial intelligence, Professor McCarty describes a computer program using such techniques which enables a computer to apply to certain fact situations concepts of the area of the taxation of corporate reorganizations. He considers both the present limitations of the pro grain and ways in which it might feasibly be improved, and argues that if developed further by means of increasingly sophisticated techniques, it may prove of practical use to tax lawyers. The development of such computer models also has a dual theoretical purpose. It clarifies the structure of the area of law modeled, and the investigation of the limits of such models provides the foundation for a theory of the nature of legal concepts.
