Zarin and the Income Tax Benefit Rule: Tax Models for Gambling Loses and the Forgiveness of Gambling Debts
1990
Full Citation
Calvin H. Johnson, Zarin and the Income Tax Benefit Rule: Tax Models for Gambling Loses and the Forgiveness of Gambling Debts, 45 Tax Law Review 697 (1990) <https://law.utexas.edu/faculty/calvinjohnson/zarin-and-tax-benefit.pdf>.