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Kahn, Douglas A.

Paul G. Kauper Professor of Law Emeritus


Douglas A. Kahn, the Paul G. Kauper Professor of Law Emeritus, taught courses that included Tax Planning for Business Transactions, Taxation of Individual Income, Corporate Taxation, Partnership Tax, and Legal Process. He coauthored two casebooks, one on corporate taxation and one on taxation of transfers of wealth, as well as several textbooks on those subjects and on individual income taxation. A coauthored book, Federal Income Tax, was published in 2011, and another coauthored book, Principles of Corporate Taxation, was published in 2010. His recent articles have included "Tax Consequences When a New Employer Bears the Cost of the Employee's Terminating a Prior Employment Relationship" (coauthored), published in the Florida Tax Review; "Prevention of Double Deductions of a Single Loss: Solutions in Search of a Problem" (coauthored), published in the Virginia Tax Review; "The Taxation of a Gift or Inheritance from an Employer," published in The Tax Lawyer; and "A Proposed Replacement of the Tax Expenditure Concept and a Different Perspective on Accelerated Depreciation," published in the Florida State University Law Review. Prior to beginning his academic career, Professor Kahn practiced in Washington, D.C., and served as a trial attorney with both the civil and tax divisions of the U.S. Department of Justice. A graduate of the University of North Carolina and of The George Washington University Law School, he joined the Law School faculty in 1964.

Recent Publications

More Publications...

The Downside of Requiring Additional Experiential Courses in Law School. U of Michigan Public Law & Legal Theory Working Paper no. 548. Working Paper.
Full Text: SSRN

"Does Excise Tax on Excessive Comp Apply to State Universities?" Tax Notes 158 (2018): 397.
Full Text: Lexis

Co-author. "A Response to the Defense of Eliminating Capital Gains Treatment for Carried Interest." J. H. Kahn, co-author. Tax Notes 157 (2017): 1597-617.
Full Text: Lexis

Co-author. "The Fallacious Objections to the Tax Treatment of Carried Interest." J. H. Kahn, co-author. Fla. Tax Rev. 20, no. 5 (2017): 319-34.
Full Text: HEIN (UMich users) | HEIN | SSRN

Co-author. Taxation of S Corporations in a Nutshell. 2nd ed. J. H. Kahn and T. G. Perris, co-authors. St. Paul, MN: West Academic, 2017.

​Co-author. "Response to Dude, Where's my Deduction?" H. Bromberg, co-author. Colum. J. Tax L. Tax Matters 8, no. 2 (2017): 33.
Full Text: WWW

​Co-author. "Response to 'Reverse Al Capone-ism' and the Tax Treatment of Marijuana Businesses." H. Bromberg, co-author. Colum. J. Tax L. Tax Matters 8, no. 2 (2017): 32.
Full Text: WWW

Co-author. "Prompt on the Tax Treatment of a Marijuana Business." H. Bromberg, co-author. Colum. J. Tax L. Tax Matters 8, no. 2 (2017): 23-4.
Full Text: WWW

Co-author. "Provisions Denying a Deduction for Illegal Expenses and Expenses of an Illegal Business Should be Repealed." H. Bromberg, co-author. Fla. Tax Rev. 18, no. 5 (2016): 207-34.
Full Text: MLaw Repository | HEIN (UMich users) | HEIN | Lexis

"Proposed Regulatory Change of Treatment of a Guaranteed Payment from a Partnership to a Partner." Mich. Bus. & Entrepreneurial L. Rev. 5, no. 2 (2016): 125-36.
Full Text: MLaw Repository | HEIN (UMich Users) | HEIN

Co-author. Federal Income Tax: A Guide to the Internal Revenue Code. 7th ed. J. H. Kahn, co-author. Univeristy Treatise Series. New York: Foundation Press, 2016.

​Co-author. "The Agency Exception to the Anticipatory Assignment Doctrine." J. H. Kahn, co-author. Tax Notes 146 (2015): 555-58​.
Full Text: SSRN​​

Co-author. "Cancellation of Debt and Related Transactions." J. H. Kahn, co-author. Tax Law. 69, no. 1 (2015): 161-211.
Full Text: MLaw Repository | HEIN (UMich users) | HEIN | Lexis | Westlaw | SSRN