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

32

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Scholarly Papers (32)

1.

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

Green Bag 2d, Vol. 16, No. 2, 2013, pp. 213-226
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 1,664 (10,943)

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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 624 (45,785)

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Taxation, Employment, Termination, Buyout, Beilein

3.

Cancellation of Debt and Related Transactions

Tax Lawyer, Forthcoming
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 544 (54,523)

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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
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 434 (72,200)

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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 408 (77,700)

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6.

The Fallacious Objections to the Tax Treatment of Carried Interest

Florida Tax Review, Forthcoming
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 290 (114,038)

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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 250 (133,194)

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Tax, Income, Donovan, Employment Contract, Non Compete

8.

GoTaxMe: Crowdfunding and Gifts

Florida Tax Review, 2019
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 227 (146,391)
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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 225 (147,643)

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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
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 216 (153,484)
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
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 207 (159,791)

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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 (183,279)

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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
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 (200,855)

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

14.

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

Florida State University Law Review, Vol. 41, 2013
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 159 (201,920)

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

15.

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 159 (201,920)

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Tax, Corporate, Loss, Deduction

16.

Distribution of Stock and Section 306 Stock

PRINCIPLES OF CORPORATE TAXATION (Concise Hornbook Series), p. 120, 2011
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 156 (205,126)

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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
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 142 (221,607)

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Taxation, Employment, Termination, Buyout, Rodriguez, Coach

18.

A Tax Audible: Coaches and Buyouts

Vanderbilt Law Review, Vol. 68, 2015
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 129 (239,069)

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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 W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program
Downloads 127 (241,892)

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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

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 113 (263,634)

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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 95 (296,617)

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

22.

Justifying the Exclusion of Insurance

Tax Notes, Vol. 125, 2009
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 87 (313,572)

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Insurance, Taxation, 123, Excess Living Expenses

23.

The Agency Exception to the Anticipatory Assignment Doctrine

Tax Notes, Vol. 146, p. 555, 2015
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 86 (315,792)

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Anticipatory Assignment of Income, Anticipation of Income, Agency Exception

24.

The Operation of the Individual Mandate

Tax Notes, p. 521, 2011
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 81 (327,476)

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

25.

The Misfortune of the Deductions for Business and Personal Casualty Losses

Florida Tax Review, Vol. 21
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 72 (350,406)

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

26.

Debate on Carried Interest

157 Tax Notes 1597, (Dec. 11, 2017)
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 68 (361,439)

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27.

The Inappropriateness of the Bad Checks Penalty

Tax Notes, Vol. 157, No. 6, 2017
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 63 (376,085)

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IRS, 6657, bad check, penalty

28.

The Tax Treatment of Liability Insurance Coverage

163 Tax Notes 1381 (2019)
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 58 (391,734)

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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 (458,264)

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Tax, Reality Television, Game Shows, Gambling

30.

Res Ipsa Loquitur: Reducing Confusion or Creating Bias?

Kentucky Law Journal, Vol. 108, 2020
Number of pages: 62 Posted: 31 Mar 2020 Last Revised: 09 Jun 2020
Jeffrey H. Kahn and John E. Lopatka
Harry W. Walborsky Professor, Florida State University College of Law; Associate Dean, Business Program and The Pennsylvania State University (University Park) – Penn State Law
Downloads 31 (499,355)

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31.

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 (532,329)

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Tax, 83(b) Election, Contingent Attorney Fees

32.

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