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Kahn, Douglas A.

Paul G. Kauper Professor of Law

409 Hutchins Hall
734.647.4043
E-mail dougkahn@umich.edu

Douglas A. Kahn, the Paul G. Kauper Professor of Law, teaches courses that include 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...


Co-author. "The Fallacious Objections to the Tax Treatment of Carried Interest." J. H. Kahn, co-author. Fla. Tax Rev. (Forthcoming).
Full Test: SSRN

co-author. "The Tax Provisions Denying a Deduction for Illegal Expenses and Expenses of Illegal Businesses Should Be Repealed." Bromberg, Howard J. (1996-2000, 2008- ), co-author. Florida Tax Review 18, no. 5 (2016): 207-34.
Full Text: EBSCOhost (UMich users) | EBSCOhost | HEIN (UMich users) | HEIN

"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.
MLaw Catalog

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

​Co-author. "The Agency Exception to the Anticipatory Assignment Doctrine." J. H. Kahn, co-author. Tax Notes 146 (2015): 555-58​.​​
MLaw Catalog
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: HEIN (UMich users) | HEIN | Lexis | Westlaw | SSRN

"Time for Radical Change in Legal Education: Students would Save Three Years of Tuition if They Could Enter Law School after Their Freshman Year." National L. J. (2013): 42. (Published online May 20, 2013. Also published under the same title in New Jersey Law Journal (May 27, 2013 and June 17, 2013) and Texas Lawyer (May 24, 2013).)
Full Text: Lexis

"A Proposed Replacement of the Tax Expenditure Concept and a Different Perspective on Accelerated Depreciation." Fla. St. U. L. Rev. 41, no. 1 (2013): 143-58.
Full Text: MLaw Repository | HEIN (UMich users) | HEIN | Westlaw | SSRN | WWW