Jeffrey H. Kahn

Harry W. 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

31

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Scholarly Papers (31)

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, University of Iowa - College of Law, Washington University in St. Louis, Duke University, Pillsbury Winthrop Shaw Pittman LLP, Harry W. 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 1,606 (10,517)

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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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program and University of Michigan Law School
Downloads 620 (42,338)

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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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 540 (50,610)

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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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program and University of Michigan Law School
Downloads 430 (67,197)

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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

Columbia Law and Economics Working Paper No. 223
Number of pages: 6 Posted: 05 May 2003
Victor Fleischer and Jeffrey H. Kahn
UC-Irvine School of Law and Harry W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 406 (72,077)

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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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 289 (105,745)

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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
Jeffrey H. Kahn and Joshua P. Fershee
Harry W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program and Dean & Professor of Law
Downloads 248 (124,056)

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Tax, Income, Donovan, Employment Contract, Non Compete

8.

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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 222 (138,514)

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Tax, Insurance, Premiums, Indemnity, Audit

9.

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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 215 (142,800)
Citation 1

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

10.

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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 212 (144,666)
Citation 1

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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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 204 (150,052)

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Mandate, Healthcare, Penalty

12.

Personal Deductions - a Tax Ideal or Just Another Deal?

Michigan State Law Review, 2002
Number of pages: 55 Posted: 06 Apr 2005
Jeffrey H. Kahn
Harry W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 178 (170,019)

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Taxation, deduction, tax expenditure, progressivity

13.

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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 160 (186,452)

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

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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 158 (188,457)

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Tax, Corporate, Loss, Deduction

15.

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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program and University of Georgia School of Law
Downloads 157 (189,440)

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

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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program and Squire, Sanders & Dempsey LLP
Downloads 154 (192,604)

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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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 140 (208,156)

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Taxation, Employment, Termination, Buyout, Rodriguez, Coach

18.

'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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 124 (229,033)

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Gifts, Taxation, Charity, Charitable Gifts, Income

19.

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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 123 (230,443)

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Football, Coach, Income, Buyout, tax

20.

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

Washington Law Review, Vol. 80, No. 1, 2005
Number of pages: 68 Posted: 18 Apr 2005
Jeffrey H. Kahn
Harry W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 111 (248,269)

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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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 94 (277,920)

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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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 85 (296,150)

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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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 80 (307,178)

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Insurance, Taxation, 123, Excess Living Expenses

24.

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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 79 (309,492)

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

25.

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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program and University of Michigan Law School
Downloads 67 (339,444)

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26.

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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 66 (342,119)

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

27.

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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 55 (374,677)

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IRS, 6657, bad check, penalty

28.

The Tax Treatment of Liability Insurance Coverage

163 Tax Notes 1381 (2019), FSU College of Law, Public Law Research Paper No. 910
Number of pages: 4 Posted: 16 Jul 2019
Jeffrey H. Kahn
Harry W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 45 (408,490)

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tax, liability, insurance, insured, insurer

29.

Tax Reality Bites

Tax Notes, Vol. 100, p. 1196, 2003
Number of pages: 5 Posted: 07 Apr 2005
Jeffrey H. Kahn
Harry W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 40 (427,302)

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Tax, Reality Television, Game Shows, Gambling

30.

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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 25 (496,790)

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Tax, 83(b) Election, Contingent Attorney Fees

31.

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 W. 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: 158
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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program and University of Michigan Law School
Downloads 158

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