Inside Zarin

54 Pages Posted: 16 Feb 2006

Date Written: February 2006


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.

Suggested Citation

Seto, Theodore P., Inside Zarin (February 2006). Loyola-LA Legal Studies Paper No. 2006-6, Available at SSRN: or

Theodore P. Seto (Contact Author)

Loyola Law School Los Angeles ( email )

919 Albany Street
Los Angeles, CA 90015-1211
United States
213-736-1154 (Phone)
213-380-3769 (Fax)

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Abstract Views
PlumX Metrics