That's a valid counterexample! :) The first implies ownership and the other just designates folders with information about 'pritam'. `~/Documents/taxes/pritam`

That's a valid counterexample! :) The first implies ownership and the other just designates folders with information about 'pritam'. `~/Documents/taxes/pritam` could be a folder on your accountant's computer and then it'd have a different meaning than on your machine. You're not wrong, but I think that that situation is rather rare and rather harmless. In the vast majority of cases the context doesn't change the meaning of the name much. The converse situation, where you have many folders with the same meaning, is a lot more common. You probably have dozens of 'src' 'include' 'build' folders on your machine; and you could have dozens of folders called "June" "August" "September" - all which carry the same exact meaning in their respective contexts. But we've been forced to recreate these redundant folders b/c the system forces us into use a tree structure for concepts that don't necessarily conform to it.