Federal Income Taxation, Fifth Edition

Lawrence Zelenak

Lawrence Zelenak teaches income tax, corporate tax, a tax policy seminar, and torts at Duke University School of Law as Pamela B. Gann Professor of Law. His publications include numerous articles on tax policy issues and a treatise on federal income taxation of individuals. His most recent publications include "Tax or Welfare? The Administration of the Earned Income Tax Credit," 52 UCLA Law Review 1867 (2005); "Tax Shelters and the Search for a Silver Bullet," 105 Columbia Law Review 1939 (2005); "Taxing Endowment," in Duke Law Journal (2006); "Justice Holmes, Ralph Kramden, and the Civic Virtues of a Tax Return Filing Requirement," 61 Tax Law Review 53 (2007); "The Theory and Practice of Tax Reform," 105 Michigan Law Review 1133 (2007); cite to "Taxing Endowment" in 55 Duke Law Journal 1145 (2006).

Prior to joining Duke Law in 2003, Zelenak was a member of the Columbia Law School faculty. Prior to that, he was a faculty member at the University of North Carolina School of Law; professor in residence at the Office of the Chief Counsel, Internal Revenue Service, Washington, D.C.; an assistant professor at Lewis and Clark Law School in Portland, Oregon; and an associate with the firm of LeSourd and Patten in Seattle. He has also been a visiting professor at the University of Utah School of Law.

Zelenak received his B.A., summa cum laude, from the University of Santa Clara, and his J.D., magna cum laude, from Harvard Law School in 1979.

Sarah B. Lawsky

Sarah B. Lawsky is a professor of law at the University of California, Irvine.

Richard Schmalbeck

Richard Schmalbeck is Professor of Law at Duke University. He has also served as dean of the University of Illinois College of Law, and as a visiting professor on the University of Michigan and Northwestern University law faculties. His recent scholarly work has focused on issues involving non-profit organizations, and the federal estate and gift taxes. He has also served as an advisor to the Russian Federation in connection with its tax reform efforts. The second edition of his federal income tax casebook, co-authored with Lawrence Zelenak, was released by Aspen Publishers in 2007.

He graduated from the University of Chicago, and later from its Law School, where he served as associate editor of the University of Chicago Law Review. Prior to beginning his teaching career, he practiced tax law in Washington, D.C.