Lawrence A. Zelenak

Publications

• Stanley Surrey and Taxing Unreallized Appreciation
  86 LAW & CONTEMP. PROBS. 153 (2023) · Law and Contemporary Problems · 2023
• Foreword: The Legacy of Stanley S. Surrey
  86 LAW & CONTEMP. PROBS. i (2023) · Law and Contemporary Problems · 2023
• Designing a Billionaires' Tax
  26 FLA. TAX REV. (2023) · Florida Tax Review · 2023
• The Two "Two Americas" of Trump and Romney
  85 LAW & CONTEMP. PROBS. 87 (2022) · Law and Contemporary Problems · 2022
• Giving Credit Where Credits Are (Arguably) Due: A Half Century's Evolution in the Design of Personal Tax Expenditures
  24 FLA. TAX REV. (2021) · Florida Tax Review · 2021
• “We Will See That You Are Troubled Right Along”: Women and the Politics of the Early Federal Income Tax
  27 DUKE J. GENDER L. & POL'Y 279 (2020) · Duke Journal of Gender Law & Policy · 2020

• Leaving it up to Treasury: Congressional Abdication on Major Policy Issues in the Early Years of the Income Tax
  81 LAW & CONTEMP. PROBS. 137 (2018) · Law and Contemporary Problems · 2018
• Foreword: The Past, Present, and Future of the Federal Tax Legislative Process
  81 LAW & CONTEMP. PROBS. (2018) · Law and Contemporary Problems · 2018
• The Body in Question: The Income Tax and Human Body Materials
  80 LAW & CONTEMP. PROBS. 37 (2017) · Law and Contemporary Problems · 2017
• The Uses and Abuses of Simplexity
  66 EMORY L.J. ONLINE 2011 (2017) · Emory Law Journal Online · 2017
• For Better and Worse: The Differing Income Tax Treatments of Marriage at Different Income Levels
  93 N. C. L. REV. 783 (2015) · North Carolina Law Review · 2015
• The Almost-Restatement of Income Tax of 1954: When Tax Giants Roamed the Earth
  79 BROOK. L. REV. (2014) · Brooklyn Law Review · 2014
• Maybe Just a Little Bit Special, After All?
  63 DUKE L.J. 1897 (2014) · Duke Law Journal · 2014
• Tearing Out the Income Tax by the (Grass)Roots
  15 FLA. TAX REV. (2014) · Florida Tax Review · 2014
• Will the Federal Income Tax Have a Bicentennial?
  41 FLA. ST. U. L. REV. 275 (2013) · Florida State University Law Review · 2013
• Custom and the Rule of Law in the Administration of the Income Tax
  62 DUKE L.J. 829 (2012) · Duke Law Journal · 2012
• The Great American Tax Novel
  110 MICH. L. REV. 969 (2012) · Michigan Law Review · 2012
• The Federal Retail Sales Tax That Wasn’t: An Actual History and an Alternative History
  73 LAW & CONTEMP. PROBS. 149 (2010) · Law and Contemporary Problems · 2010
• Foreword
  73 LAW & CONTEMP. PROBS. i (2010) · Law and Contemporary Problems · 2010

• The Court and the Code: A Response to The Warp and Woof of Statutory Interpretation
  58 DUKE L.J. 1783 (2009) · Duke Law Journal · 2009
• The Conscientious Legislator and Public Opinion on Taxes
  40 LOY. U. CHI. L.J. 369 (2009) · Loyola University Chicago Law Journal · 2009
• The Theory and Practice of Tax Reform
  105 MICH. L. REV. 1133 (2007) · Michigan Law Review · 2007
• Taxing Endowment
  55 DUKE L.J. 1145 (2006) · Duke Law Journal · 2006
• Of Head Taxes, Income Taxes, and Distributive Justice in American Health Care
  69 LAW & CONTEMP. PROBS. 103 (2006) · Law and Contemporary Problems · 2006
• The Sometimes-Taxation of the Return to Risk-Bearing under a Progressive Income Tax
  59 SMU L. REV. 879 (2006) · SMU Law Review · 2006
• The Myth of Pretax Income
  101 MICH. L. REV. 2261 (2003) · Michigan Law Review · 2003
• Codifying Anti-Avoidance Doctrines and Controlling Corporate Tax Shelters
  54 SMU L. REV. 177 (2001) · SMU Law Review · 2001
• The Puzzling Case of the Revenue-Maximizing Lottery
  79 N. C. L. REV. 1 (2000) · North Carolina Law Review · 2000

• Taking Critical Tax Theory Seriously
  76 N. C. L. REV. 1521 (1998) · North Carolina Law Review · 1998
• Taxing Gains at Death
  46 VAND. L. REV. 361 (1993) · Vanderbilt Law Review · 1993

• Thinking about Nonliteral Interpretations of the Internal Revenue Code
  64 N. C. L. REV. 623 (1986) · North Carolina Law Review · 1986
• Serving Two Masters: Commercial Hues and Tax Exempt Organizations
  8 SEATTLE U. L. REV. (1984) · Seattle University Law Review · 1984
• The Tax Exempt Status of Communitarian Religious Organizations: An Unnecessary Controversy?
  50 FORDHAM L. REV. 1085 (1982) · Fordham Law Review · 1982