Theodore P. Seto

Courses Taught

• Income Taxation
• Corporate Taxation
• Partnership Taxation
• International Taxation
• Tax Policy
• Property Law
• Law and Economics

Links

• CV

Education

BA, magna cum laude, Harvard University, Phi Beta Kappa

JD, magna cum laude, Harvard University

Selected Publications

• A Forced Labor Theory of Property and Taxation, in The Philosophy Of Tax Law (Oxford, 2016).
• FEDERAL INCOME TAXATION: CASES, PROBLEMS AND MATERIALS (West Academic Publishing 2012) and Teachers Manual (West Academic Publishing 2013)
• Deconstructing the Tiger Mother, 17 UCLA ASIAN PAC. AM. L.J. 51 (Fall, 2011 / Spring, 2012)
• Where Do Partners Come From?, 62 J. LEGAL EDUC. 242 (2012)
• Cost-Effective Recruiting: New Data, 2 BLOOMBERG LAW REPORTS – LAW FIRM MANAGEMENT 9 (October 17, 2011)
• Becoming a National Law Firm Partner: New Data, 2 BLOOMBERG LAW REPORTS – STUDENT EDITION 3 (September 6, 2011)
• Keeping Tax-Subsidized Corporate Money Out of Politics, 127 TAX NOTES 1476 (June 28, 2010)
• The Problem With Bonus Depreciation, 127 TAX NOTES 782 (February 8, 2010)
• Is Book-Burning Bad? in RIGHTS, CITIZENSHIP AND TORTURE: PERSPECTIVES ON EVIL, LAW AND THE STATE (John T. Parry & Welat Zeydanlıoğlu eds., Interdisciplinary Press 2009)
• The Unintended Tax Advantages of Gay Marriage, Loyola-LA Legal Studies Paper No. 2005-33, 65 Wash. & Lee L. Rev. 1529 (2008)
• Understanding the U.S. News Law School Rankings, 60 SMU Law Review 493 (2007)
• Inside Zarin, 59 SMU Law Review 1761 (2006)
• Tax and Disability: Ability to Pay and the Taxation of Difference, 154 University of Pennsylvania Law Review 1053 (2006) (with Sande Buhai)
• Originalism vs. Precedent: An Evolutionary Perspective, 38 Loyola of Los Angeles Law Review 2001 (2005)
• Reframing Evil in Evolutionary and Game Theoretic Terms, in Understanding Evil: An Interdisciplinary Approach19-32 (Sönser Breen, ed. 2003)
• The Morality of Terrorism, 35 Loyola of Los Angeles Law Review 1227 (2002)
• Intergenerational Decision Making: An Evolutionary Perspective, 35 Loyola of Los Angeles Law Review 235 (2001)
• Drafting a Federal Balanced Budget Amendment That Does What It Is Supposed to Do (And No More), 106 Yale Law Journal 1449 (1997)
• The Function of the Discharge of Indebtedness Doctrine: Complete Accounting in the Federal Income Tax System, 51 Tax Law Review 199 (1997).
• When Will a Corporate Nominee Be a Partnership’s Agent?, Comment on Bollinger v. Commissioner, 68 Journal of Taxation 380 (1988) (with Susan Glimcher)
• A Uniform System of Citation (12th ed. 1976) (principal author)
• Comment, The Supreme Court 1974 Term: Jackson v. Metropolitan Edison Co., 89 Harvard Law Review 139 (1975)
• Comment, National Parks & Conservation Ass’n v. Morton, 88 Harvard Law Review 470 (1974)

Burns 322
919 Albany St.
Los Angeles, CA 90015
(o) 213.736.1154
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theodore.seto@lls.edu