Theodore P. Seto (Loyola-L.A.) has posted Inside Zarin on SSRN. Here is the 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.
