Tuesday, October 3, 2006

And Is There a Little Tax Prof Zaron?

Normally, an announcement by Tax Prof Blogger and Grand Poobah Paul Caron of an opening for a tax prof in South Dakota would not be worthy of further comment, but for the possibility of pedagogical devices it suggests.  Anybody notice that tax prof Caron is doing a favor for tax prof Baron?  And they probably both cite tax economist Aaron.

Rumor has it that the ever-entrepreneurial Cincinnati faculty member, building off of the success of the "Tax Stories" series, is commissioning a series of "I Can Practice It All By Myself" books, in the style of Dr. Seuss and friends.  The first will be "The Yaks Practice Tax," the plot of which involves the Tax Yak cleaning up a tax shelter scheme with the help of his friends, Little Prof Aaron, Little Prof Baron, Little Prof Caron, Little Prof Daron and so on.  I won't reveal the plot twist, but it involves the miniscule Little Prof Zaron explaining why the whole thing is a step transaction, and blowing the whole thing up. (Doug and Mary Kahn are kicking themselves that this wasn't around to read to little Jeff.)

Next up:  Rock the Fox on SOX, a primer on the federalization of corporate governance.

--Jeff Lipshaw

http://lawprofessors.typepad.com/legal_profession/2006/10/and_is_there_a_.html

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Comments

I think the twist actually involves gambling--and thus a mention of the classic tax case Zarin. (Zarin v. Commissioner, a much-discussed case about the taxation of gambling.)

Posted by: AnonTaxNerd | Oct 5, 2006 3:25:10 AM

I think AnonTaxNerd is right (though redundant in being named both TaxNerd and Anon), and that the holding in the opinion he cites will be found therein.

Posted by: Alan Childress | Oct 5, 2006 11:19:59 AM

Mocking a commenter for the style of his comment to an apparently fun and playful post seems like a not-so-good way to get people to read and participate in your blog.

Posted by: Anon, Again | Oct 5, 2006 2:11:50 PM

Ooops, I really was trying to make fun of Jeff, not you! The whole line about the holding he cites was just my mangled attempt to end a sentence with the word "therein" just to pick up on your riff about Zarin. I loved your posting and was not trying to denegrate it, sorry.

Posted by: Alan Childress | Oct 5, 2006 2:26:36 PM

And...my inability to perceive jokes on the Internet strikes once again! Sorry!

Let the rhyming fun continue...I will leave my hypersensitivity at home from here on out...

Posted by: Anon Again AGAIN | Oct 5, 2006 3:37:25 PM

Not at all. You were quite nice in correcting my perceived 'tude considering your interpretation (my meaning was not glarin'). But I am beginning to sound like those insipid Dr. Scholl's commercials and will leave it at that (to the relief of the readers I'm sparin').

Posted by: Childress | Oct 5, 2006 6:47:27 PM

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