Recommended Citation
Babette B. Barton, Legal and Tax Incidents of Compulsive Behavior: Lessons from Zarin, 45 Tax Law. 749 (1991)
Abstract
Focuses on the implication of Zarin v. Commissioner on legal dispensation of compulsive gambling behavior in the United States. Need of legislation for legal accommodation of compulsive behavior; Cancellation of debts due to insolvency; Use of single transaction doctrine in justifying cancellation of debt.