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Inside ZarinTheodore P. SetoLoyola Law School Los Angeles February 2006 Loyola-LA Legal Studies Paper No. 2006-6 Abstract: An account and analysis of Zarin v. Commissioner, based on the complete public record, by the principal author of taxpayer's briefs before the Third Circuit. Anyone who teaches Zarin is likely to find the account useful. The paper is written with the intention that it be accessible to students as well. Ultimately, the paper is an essay on how tax law works - and how it sometimes fails.
Number of Pages in PDF File: 54 working papers seriesDate posted: February 16, 2006Suggested CitationContact Information
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