Bibliography

Lawrence A. Zelenak

Books

Federal Income Taxation: A Law Student's Guide to the Leading Cases and Concepts (Concepts and Insights Series) (Foundation Press, 12th ed. 2012) (with Marvin A. Chirelstein)
Federal Income Taxation: Cases and Materials (Aspen Publishing 2004, 2d ed. 2007, 3d ed. 2011) (with Richard L. Schmalbeck)
Federal Income Taxation of Individuals (3d ed. 2002) (with Boris I. Bittker & Martin J. McMahone, Jr.)
Federal Income Taxation of Individuals – Study Problems (2003) (with Martin J. McMahone, Jr.)
2003 Teacher’s Manual for Federal Income Taxation of Individuals (3d ed. 2002)

Articles and Essays

The Great American Tax Novel, 110 Michigan Law Review 969-984 (2012) (reviewing David Foster Wallace, The Pale King (2011))
Tax Scholarship: Useful and Useless, 130 Tax Notes 1337-1341 (2011)
The Loophole that Would Not Die: A Case Study in the Difficulty of Greening the Internal Revenue Code, 15 Lewis & Clark Law Review 469-481 (2011)
Cancellation-of-Indebtedness Income and Transactional Accounting, 29 Virginia Tax Review 277 (2009)
Complex Tax Legislation in the Turbotax Era, 1 Columbia Journal of Tax Law 91-119 (2010)
Debt-Financed Consumption and a Hybrid Income-Consumption Tax, 64 Tax Law Review 1-35 (2010)
Foreword: The Fabulous Invalid Nears 100, 73 Law & Contemporary Problems i-xvii (Winter 2010)
Of Punitive Damages, Tax Deductions, and Tax-aware Juries: A Response to Polsky and Markel, 96 Virginia Law Review In Brief 61-68 (October 25, 2010)
Tax Increases, Revenue Effects, Efficiency, and Income Inequality, 128 Tax Notes 197-204 (July 12, 2010) (with Marvin A. Chirelstein)
The Federal Retail Sales Tax that Wasn’t: An Actual History and an Alternative History, 73 Law & Contemporary Problems 149-205 (Winter 2010)
Can Obama's IRS Retroactively Revoke Massive Bank Giveaway?, 122 Tax Notes 889-893 (February 16, 2009)
Codification of General Disallowance of Artificial Losses, 122 Tax Notes 1389-1392 (March 16, 2009) (with Calvin H. Johnson)
Does Intergenerational Justice Require Rising Standards of Living?, 77 George Washington Law Review 1358-1382 (2009)
Tax Enforcement for Gamers: High Penalties or Strict Disclosure Rules?, 109 Columbia Law Review Sidebar 55 (June 24, 2009)
Tax Expenditures and the Carbon Audit, 122 Tax Notes 1367-1376 (March 16, 2009)
Tax Policy and Personal Identity Over Time, 62 Tax Law Review 333-375 (2009)
The Conscientious Legislator and Public Opinion on Taxes, 40 Loyola University of Chicago Law Journal 369-383 (2009)
The Court and the Code: A Response to 'The Warp and Woof of Statutory Interpretation', 58 Duke Law Journal 1783-1789 (2009)
Justice Holmes, Ralph Kramden, and the Civic Virtues of a Tax Return Filing Requirement, 61 Tax Law Review 53-88 (2007)
Six Decades of the Federal Income Tax in Sitcoms, 117 Tax Notes 1265-1288 (December 24, 2007)
The Theory and Practice of Tax Reform, 105 Michigan Law Review 1133-1149 (2007) (reviewing, The President's Advisory Panel on Federal Tax Reform. Simple, Fair, and Pro-Growth: Proposals to Fix America's Tax System (2005))
Of Head Taxes, Income Taxes, and Distributive Justice in American Health Care, 69 Law & Contemporary Problems 103-120 (Autumn 2006)
Taxing Endowment, 55 Duke Law Journal 1145-1181 (2006)
The Declining Progressivity of the Federal Income Tax, in Law and Class in America: Trends Since the Cold War 163-190 (Paul D. Carrington & Trina Jones eds., 2006)
The Sometimes-Taxation of the Returns to Risk-Bearing Under a Progressive Income Tax, 59 SMU Law Review 879-915 (2006)
Of Prius Buyers, Blue States, Consumer Energy Credits, and the Alternative Minimum Tax, 109 Tax Notes 657-662 (2005)
Tax or Welfare? The Administration of the Earned Income Credit, 52 UCLA Law Review 1867-1916 (2005)
Tax Shelters and the Search For the Silver Bullet, 105 Columbia Law Review 1939-1966 (2005) (with Marvin Chirelstein)
The Story of Seagram: The Step Transaction Doctrine on the Rocks, in Business Tax Stories 263-293 (Steven A. Bank & Kirk J. Stark eds., 2005)
Framing the Distributional Effects of the Bush Tax Cuts, 105 Tax Notes 83-95 (2004)
Redesigning the Earned Income Tax Credit as a Family-Size Adjustment to the Minimum Wage, 57 Tax Law Review 301-353 (2004).
The Myth of Pretax Income, 101 Michigan Law Review 2261-2274 (2003) (reviewing Liam Murphy and Thomas Nagel, The Myth of Ownership: Taxes and Justice (2002))
Capitalization of Benefits Beyond the Tax Year, 97 Tax Notes 257-264 (2002) (with Boris I. Bittker & Martin J. McMahon, Jr.)
The Income Tax and the Costs of Earning a Living, 56 Tax Law Review 39-79 (2002)
A Whirlwind Tour of the Internal Reveune Code's At-Risk and Passive Activity Loss Rules, 36 Real Property, Probate & Trust Journal 673-730 (2002) (with Boris I. Bittker & Martin J. McMahon, Jr.)
Codifying Anti-avoidance Doctrines and Controlling Corporate Tax Shelters, 54 SMU Law Review 177-193 (2001)
A Health Insurance Tax Credit for Uninsured Workers, 38 Inquiry 106-120 (2001)
Doing Something about Marriage Penalties: a Guide for the Perplexed, 54 Tax Law Review 1-76 (Fall 2000)
The Puzzling Case of the Revenue-maximizing Lottery, 79 North Carolina Law Review 1-43 (2000)
Can the Graduated Income Tax Survive Optimal Tax Analysis?, 53 Tax Law Review 51-93 (1999) (with Kemper Moreland)
Radical Tax Reform, the Constitution, and the Conscientious Legislator, 99 Columbia Law Review 833-855 (1999)
The Selling of the Flat Tax: the Dubious Link Between Rate and Base, 85 Tax Notes 1177-1195 (1999)
Taxing Baseballs and Other Found Property, 84 Tax Notes 1299-1308 (1999) (with Martin J. McMahon Jr.)
Feminism and “Safe Subjects Like the Tax Code,” 6 Southern California Review of Law & Women’s Studies 323-327 (1998)
Taking Critical Tax Theory Seriously, 76 North Carolina Law Review 1521-1580 (1998)
Tax and the Married Woman, 70 Southern California Law Review 1021-1048 (1997) (reviewing Edward J. McCaffery, Taxing Women (1997))
Commentary: the Reasons for a Consumption Tax and the Tax Treatment of Gifts and Bequests, 51 Tax Law Review 601-613 (1996)
I Can Sit on It, but Is it Art?, 70 Tax Notes 99-103 (1996)
Flat Tax vs. VAT: Progressivity and Family Allowances, 68 Tax Notes 1129-1134 (1995)
The Reification of Metaphor: Income Taxes, Consumption Taxes and Human Capital, 51 Tax Law Review 1-34 (1995)
Children and the Income Tax, 49 Tax Law Review 349-418 (1994), excerpted in, Tax Policy Readings and Materials 411-420 (Philip D. Oliver & Fred W. Peel, Jr. eds.,, 1996), and in, Federal Income Tax Anthology 152-156 (Paul L. Caron, Karen C. Burke & Grayson M.P. Mccouch eds., 1997)
Marriage and the Income Tax, 67 Southern California Law Review 339-405 (1994)
Taxing Gains at Death, 59 Tax Notes 287-289 (1993)
Does Treasury Have Authority to Index Basis for Inflation?, 44 Tax Notes 841-845 (1992), reprinted in, The Capital Gains Controversy: A Tax Analysts Reader 521-525 (J. Andrew Hoerner ed., 1992), and in, Selected Reading on Tax Policy: 25 Years of Tax Notes 246-250 (Charles Davenport ed., 1997)
Reforming Penalty Reform: Congress Should Eliminate the Profusion of Accuracy Standards, 52 Tax Notes 471-477 (1991)
The Taxation of Tax Indemnity Payments: Recovery of Capital and the Contours of Gross Income, 46 Tax Law Review 381-403 (1991)
Are Rifle Shot Transition Rules and Other Ad Hoc Tax Legislation Constitutional, 44 Tax Law Review 563-625 (1989)
Do Anti-Tax Shelter Rules Make Sense? A Reply to Professor Johnson, 68 Texas Law Rev 491-507 (1989), excerpted in, Federal Income Tax Anthology 405-09 (Paul L. Caron, Karen C. Burke & Grayson M.P. McCouch eds., 1997)
When Good Reforms Go Bad: A Policy Analysis of the Anti-Tax Shelter Provisions of the Tax Reform Act of 1986, 67 Texas Law Review 499-589 (1989), excerpted in, Federal Income Tax Anthology 394-400 (Paul L. Caron, Karen C. Burke & Grayson M.P. McCouch eds., 1997)
Thinking about Nonliteral Interpretations of the Internal Revenue Code, 64 North Carolina Law Review 623-676 (1986), excerpted in, Federal Income Tax Anthology 29-35 (Paul L. Caron, Karen C. Burke & Grayson M.P. McCouch eds., 1997)
Should Courts Require the Internal Revenue Service to be Consistent?, 40 Tax Law Review 411-448 (1985)
Serving Two Masters: Commercial Hues and Tax Exempt Organizations, 8 University of Puget Sound Law Review 1-23 (1984)
The Tax Exempt Status of Communitarian Religious Organizations: An Unnecessary Controversy?, 50 Fordham Law Review 1085-1112 (1982) (with Meade Emory), reprinted in 36 AAR Studies in Religion 177-201 (1985)