Jeffrey H. Kahn

Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program

425 W. Jefferson Street

Tallahassee, FL 32306

United States

http://www.law.fsu.edu/faculty/jkahn.html

SCHOLARLY PAPERS

36

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Scholarly Papers (36)

1.

Micro-Symposium on Orin Kerr's 'A Theory of Law'

Green Bag 2d, Vol. 16, No. 2, 2013, pp. 213-226, Journal of Law: A Periodical Laboratory of Legal Scholarship, Vol. 2, No. 3, 2012, pp. 487-502, George Mason Law & Economics Research Paper No. 13-05, San Diego Legal Studies Paper No. 13-105
Number of pages: 31 Posted: 18 Jan 2013 Last Revised: 22 Sep 2013
Willamette University College of Law, Florida State University - College of Law, Yale University - Law School, Case Western Reserve University School of Law, Saint Louis University - School of Law, George Mason University - Antonin Scalia Law School, Faculty, University of Chicago - Law School, Northwestern University Pritzker School of Law, Washington University in St. Louis, Duke University, Pillsbury Winthrop Shaw Pittman LLP, Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program, University of California, Berkeley School of Law, McGill University - Department of Political Science, Suffolk University Law School, University of San Diego School of Law, International Center for Law & Economics (ICLE), Marquette University - Law School, Independent, Notre Dame Law School, University of New Hampshire School of Law, Criminal Justice Legal Foundation, Berger & Montague, P .C. and Saint Louis University - School of Law
Downloads 1,758 (12,324)
Citation 1

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apps, authority, Case Western Reserve, cheap talk, citation, dialectic, doctrinal, editing, empirics, equilibrium, falsity, Felix Frankfurter, Folk Theorem, footnotes, fraud, Harvard, Lexis, narcissism, peer review, practice, recursion, second-best, solipsism, truth, Westlaw

2.

Tax Consequences When a New Employer Bears the Cost of the Employee's Terminating a Prior Employment Relationship

Florida Tax Review, Forthcoming
Number of pages: 15 Posted: 14 Jun 2007
Jeffrey H. Kahn and Douglas A. Kahn
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program and University of Michigan Law School
Downloads 638 (53,336)

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Taxation, Employment, Termination, Buyout, Beilein

3.

Cancellation of Debt and Related Transactions

Tax Lawyer, Forthcoming, U of Michigan Public Law Research Paper No. 441
Number of pages: 48 Posted: 11 Feb 2015 Last Revised: 11 Mar 2015
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 556 (63,450)

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Cancellation of Debt, Cancellation of Indebtedness, Transactional Approach, COD

4.

Free Rider – A Justification for Mandatory Medical Insurance Under Health Care Reform?

Michigan Law Review First Impressions, Forthcoming, Washington & Lee Legal Studies Paper No. 2011-3, U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 11-005, U of Michigan Public Law Working Paper No. 235
Number of pages: 12 Posted: 16 Mar 2011 Last Revised: 27 Apr 2011
Jeffrey H. Kahn and Douglas A. Kahn
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program and University of Michigan Law School
Downloads 440 (84,485)

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Individual Mandate, Free Rider, Medical, Health, Insurance, Patient Protection and Affordable Care Act, Obamacare

5.

A Taxing Blog: The Uneasy Case for Blogging Taxation

Number of pages: 6 Posted: 05 May 2003
Victor Fleischer and Jeffrey H. Kahn
UC-Irvine School of Law and Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 412 (91,207)

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6.

The Fallacious Objections to the Tax Treatment of Carried Interest

Florida Tax Review, Forthcoming, FSU College of Law, Public Law Research Paper No. 818, FSU College of Law, Law, Business & Economics Paper No. 16-15, U of Michigan Public Law Research Paper No. 522, U of Michigan Law & Econ Research Paper No. 16-021
Number of pages: 22 Posted: 05 Oct 2016 Last Revised: 31 Jan 2017
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 297 (131,242)

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Carried Interest, Capital Gains, Profits Interest, Tax, Partner, Fund

7.

Tax Magic: Did Billy Donovan Pull Income Out of a Hat?

Tax Notes, Forthcoming
Number of pages: 10 Posted: 14 Jul 2007
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program and Dean & Professor of LawUniversity of North Dakota - School of LawWest Virginia University - College of Law
Downloads 257 (152,201)

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Tax, Income, Donovan, Employment Contract, Non Compete

8.

GoTaxMe: Crowdfunding and Gifts

Florida Tax Review, 2019, FSU College of Law, Public Law Research Paper No. 899, FSU College of Law, Law, Business & Economics Paper No. 18-15
Number of pages: 13 Posted: 06 Nov 2018
Jeffrey H. Kahn
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 253 (154,608)
Citation 1

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9.

Hedging the IRS - A Policy Justification for Excluding Liability and Tax Insurance Proceeds

Number of pages: 39 Posted: 18 Mar 2008
Jeffrey H. Kahn
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 238 (164,114)

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Tax, Insurance, Premiums, Indemnity, Audit

10.

Federal Income Tax - Gifts and Inheritances

FEDERAL INCOME TAX, 6th Edition, Chapter 6, p. 131, Foundation Press, 2011, U of Michigan Public Law Working Paper No. 246, FSU College of Law, Public Law Research Paper No. 545
Number of pages: 29 Posted: 11 Aug 2011 Last Revised: 15 Sep 2011
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 220 (176,934)
Citation 1

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Gift, Inheritance, Duberstein, Donor, Donee, Devise, Gift Tax

11.

The Individual Mandate Tax Penalty

University of Michigan Journal of Law Reform, Vol. 47, 2013, FSU College of Law, Public Law Research Paper No. 612, FSU College of Law, Law, Business & Economics Paper No. 12-11
Number of pages: 37 Posted: 09 May 2012 Last Revised: 02 Oct 2013
Jeffrey H. Kahn
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 208 (186,413)

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Mandate, Healthcare, Penalty

12.

Personal Deductions - a Tax Ideal or Just Another Deal?

Number of pages: 55 Posted: 06 Apr 2005
Jeffrey H. Kahn
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 180 (212,333)

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Taxation, deduction, tax expenditure, progressivity

13.

The End of Cash, the Income Tax, and the Next 100 Years

Florida State University Law Review, Vol. 41, 2013, FSU College of Law, Public Law Research Paper No. 676, UNC Legal Studies Research Paper No. 2401636, FSU College of Law, Law, Business & Economics Paper
Number of pages: 14 Posted: 27 Feb 2014
Jeffrey H. Kahn and Gregg D. Polsky
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program and University of Georgia School of Law
Downloads 162 (232,261)

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tax gap, income tax, consumption tax, cash, cashless

14.

Prevention of Double Deductions of a Single Loss: Solutions in Search of a Problem

Virginia Tax Review, Vol. 26, p. 1, 2006
Number of pages: 65 Posted: 29 Mar 2006
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 162 (232,261)

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Tax, Corporate, Loss, Deduction

15.

The Unaffordable Health Act - A Response to Professors Bagley and Horwitz

Michigan Law Review First Impressions, 2011, FSU College of Law, Public Law Research Paper No. 549, U of Michigan Public Law Working Paper No. 245, U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 214
Number of pages: 12 Posted: 04 Aug 2011 Last Revised: 14 Oct 2011
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 161 (233,472)

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Individual Mandate, Mandate, Healthcare, Obamacare, Free Rider, Health Reform, Health Insurance

16.

Distribution of Stock and Section 306 Stock

PRINCIPLES OF CORPORATE TAXATION (Concise Hornbook Series), p. 120, 2011, U of Michigan Public Law Working Paper No. 247, FSU College of Law, Public Law Research Paper No. 544, FSU College of Law, Law, Business & Economics Paper No. 12-2
Number of pages: 25 Posted: 11 Aug 2011 Last Revised: 28 Feb 2012
Douglas A. Kahn, Jeffrey H. Kahn and Terrence G. Perris
University of Michigan Law School, Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program and Squire, Sanders & Dempsey LLP
Downloads 159 (235,980)

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Stock Dividend, Preferred Stock, Bailout, 306

17.

Will the Tax Man Cometh to Coach Rodriguez?

Tax Notes, Vol. 120, No. 5, pp. 274-278, 2008, U of Michigan Public Law Working Paper No. 175
Number of pages: 6 Posted: 23 Nov 2009 Last Revised: 26 Mar 2018
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 146 (253,096)

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Taxation, Employment, Termination, Buyout, Rodriguez, Coach

18.

A Tax Audible: Coaches and Buyouts

Vanderbilt Law Review, Vol. 68, 2015, FSU College of Law, Public Law Research Paper No. 742, FSU College of Law, Law, Business & Economics Paper No. 15-9
Number of pages: 6 Posted: 04 Mar 2015
Jeffrey H. Kahn
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 137 (266,258)

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Football, Coach, Income, Buyout, tax

19.

'Gifts, Gafts, and Gefts' - the Income Tax Definition and Treatment of Private and Charitable 'Gifts' and a Principled Justification for the Exclusion of Gifts from Income

Notre Dame Law Review, Vol. 78, p. 441, 2003
Number of pages: 86 Posted: 14 Mar 2003
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 135 (269,262)

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Gifts, Taxation, Charity, Charitable Gifts, Income

20.

Beyond the Little Dutch Boy: An Argument for Structural Change in Tax Deduction Classification

Number of pages: 68 Posted: 18 Apr 2005
Jeffrey H. Kahn
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 114 (304,812)

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Taxation, deductions, nonitemized, itemized, attorney fees, classification

21.

The Mirage of Equivalence and the Ethereal Principles of Parallelism and Horizontal Equity

Hastings Law Journal, Vol. 57, p. 645, 2006
Number of pages: 48 Posted: 08 May 2006
Jeffrey H. Kahn
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 100 (333,219)

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Tax, Horizontal Equity, Vertical Equity, Deduction, Exclusion, Parallelism

22.

The Agency Exception to the Anticipatory Assignment Doctrine

Tax Notes, Vol. 146, p. 555, 2015, FSU College of Law, Public Law Research Paper No. 741, FSU College of Law, Law, Business & Economics Paper No. 15-10, U of Michigan Law & Econ Research Paper , U of Michigan Public Law Research Paper
Number of pages: 4 Posted: 11 Mar 2015 Last Revised: 20 May 2016
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 98 (337,554)

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Anticipatory Assignment of Income, Anticipation of Income, Agency Exception

23.

Justifying the Exclusion of Insurance

Tax Notes, Vol. 125, 2009, Washington & Lee Legal Studies
Number of pages: 3 Posted: 18 Dec 2009
Jeffrey H. Kahn
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 91 (353,801)

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Insurance, Taxation, 123, Excess Living Expenses

24.

Debate on Carried Interest

157 Tax Notes 1597, (Dec. 11, 2017), FSU College of Law, Public Law Research Paper No. 897, FSU College of Law, Law, Business & Economics Paper No. 18-14, U of Texas Law, Public Law Research Paper
Number of pages: 22 Posted: 29 Oct 2018
Calvin H. Johnson, Jeffrey H. Kahn and Douglas A. Kahn
University of Texas at Austin - School of Law, Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program and University of Michigan Law School
Downloads 86 (366,502)

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25.

The Misfortune of the Deductions for Business and Personal Casualty Losses

Florida Tax Review, Vol. 21, FSU College of Law, Public Law Research Paper No. 858, FSU College of Law, Law, Business & Economics Paper No. 6-17
Number of pages: 43 Posted: 22 Sep 2017
Jeffrey H. Kahn
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 82 (377,090)

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Casualty, Theft, Deduction, 165, loss, fire, storm, shipwreck

26.

The Operation of the Individual Mandate

Tax Notes, p. 521, 2011, FSU College of Law, Public Law Research Paper No. 548
Number of pages: 7 Posted: 04 Aug 2011
Jeffrey H. Kahn
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 81 (379,877)

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Individual Mandate, Healthcare, Obamacare, Tax Penalty, Health Reform

27.

The Tax Treatment of Liability Insurance Coverage

163 Tax Notes 1381 (2019), FSU College of Law, Public Law Research Paper No. 910, FSU College of Law, Law, Business & Economics Paper No. 20-03
Number of pages: 4 Posted: 16 Jul 2019
Jeffrey H. Kahn
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 73 (403,004)

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tax, liability, insurance, insured, insurer

28.

The Inappropriateness of the Bad Checks Penalty

Tax Notes, Vol. 157, No. 6, 2017, FSU College of Law, Public Law Research Paper No. 868, U of Michigan Public Law Research Paper No. 584
Number of pages: 7 Posted: 13 Dec 2017 Last Revised: 22 Mar 2018
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 72 (406,064)

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IRS, 6657, bad check, penalty

29.

Too Much SALT? The Nuanced Impact of the State and Local Tax Deduction Cap on Pass-Through Business Taxpayers

25 Florida Tax Review __ (2021), FSU College of Law, Law, Business & Economics Paper No. 21-02
Number of pages: 45 Posted: 22 Mar 2021
Jeffrey H. Kahn, Miles A. Romney and John Treu
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program, Florida State University and West Virginia University - College of Business & Economics
Downloads 67 (422,054)

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SALT, AMT, deduction, TCJA, cap, limitation

30.

Recovery for Causing Tax Overpayment - Lyeth v. Hoey and Clark Revisited

The Tax Lawyer (Forthcoming), FSU College of Law, Public Law Research Paper No. 931, U of Michigan Law & Econ Research Paper No. 21-004, FSU College of Law, Law, Business & Economics Paper No. 20-20
Number of pages: 26 Posted: 04 Dec 2020 Last Revised: 30 Apr 2021
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 55 (464,784)

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Tax, Overpayment, Clark, Lyeth, Hoey, McKenny

31.

Res Ipsa Loquitur: Reducing Confusion or Creating Bias?

Kentucky Law Journal, Vol. 108, 2020, Penn State Law Research Paper No. 09-2020, FSU College of Law, Law, Business & Economics Paper No. 20-11
Number of pages: 62 Posted: 31 Mar 2020 Last Revised: 21 Aug 2020
Jeffrey H. Kahn and John E. Lopatka
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program and The Pennsylvania State University (University Park) – Penn State Law
Downloads 55 (464,784)

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32.

Tax and Cross-Collateralized Nonrecourse Liability

24 Florida Tax Review __ (2021), U of Michigan Public Law Research Paper Forthcoming, FSU College of Law, Public Law Research Paper No. 928, FSU College of Law, Law, Business & Economics Paper No. 20-15
Number of pages: 20 Posted: 09 Sep 2020
Douglas A. Kahn and Jeffrey H. Kahn
University of Michigan Law School and Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 48 (493,137)

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Taxation, Cross-Collateral, Nonrecourse, Debt, Liability, Basis

33.

Tax Reality Bites

Tax Notes, Vol. 100, p. 1196, 2003
Number of pages: 5 Posted: 07 Apr 2005
Jeffrey H. Kahn
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 43 (515,311)

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Tax, Reality Television, Game Shows, Gambling

34.

Liability Insurance: A Reply to Professor Utz

171 Tax Notes 473 (2021), FSU College of Law, Law, Business & Economics Paper No. 21-05
Number of pages: 8 Posted: 18 May 2021
Jeffrey H. Kahn
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 26 (607,383)

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liability insurance, insurance, tax, insured, insurer

35.

Could One Simple Election Solve the Attorney Fee Issue?

Tax Notes, Vol. 105, p. 411, 2004
Number of pages: 3 Posted: 07 Apr 2005
Jeffrey H. Kahn
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 26 (607,383)

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Tax, 83(b) Election, Contingent Attorney Fees

36.

All in the Family as a Single Shareholder of an S Corporation

Tax Notes, Vol. 116, No. 9, August 27, 2007
Posted: 24 Aug 2007 Last Revised: 25 Nov 2009
Douglas A. Kahn, Jeffrey H. Kahn and Terrence G. Perris
University of Michigan Law School, Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program and Squire, Sanders & Dempsey LLP

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S Corporation, Shareholder, Family

Other Papers (1)

Total Downloads: 161
1.

In Defense of the Current Treatment of Carried Interest

Tax Notes, Vol. 138, 2013
Number of pages: 2 Posted: 12 Jun 2013
Jeffrey H. Kahn and Douglas A. Kahn
Harry M. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program and University of Michigan Law School
Downloads 161

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Carried Interest, Venture Capital, Capital Gains, Ordinary, Partnership, Investment Manager, Capital, Labor