Theodore P. Seto

Theodore P. Seto, Professor of Law, Hon. Frederick J. Lower, Jr. Chair

Professor of Law
Hon. Frederick J. Lower, Jr. Chair

Courses Taught

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



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


While in law school, Theodore Seto served as executive editor of the Harvard Law Review. Upon graduation, he clerked for Judge Walter Mansfield on the Second Circuit. He then practiced for 14 years as a civil litigator and tax attorney with the firms of Foley, Hoag & Eliot (Now Foley Hoag) in Boston and Drinker Biddle & Reath (now Faegre Drinker) in Philadelphia before joining the Loyola faculty in 1991. His current research interests include tax theory, ethics, and epistemology.

Selected Scholarship