For a Keplerian shearing sheet, the shear rate is and the shearing-sheet tidal potential is
A uniform steady solution is
The Coriolis acceleration of this linear shear flow balances the radial tidal acceleration. The only nonzero background component of the viscous stress tensor that matters is , which is spatially constant. Hence : a local uniform patch has no stress gradient or torque divergence to drive an accretion flow.