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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, Taxation of Subchapter S Corporations, was published in 2008, 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; and "The Taxation of a Gift or Inheritance from an Employer," published in the The Tax Lawyer. Prior to beginning his academic career, Prof. 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 George Washington University Law School, he joined the Law School faculty in 1964.

Recent Publications

More Publications...


"A Proposed Replacement of the Tax Expenditure Concept and a Different Perspective on Accelerated Depreciation." Fla. St. U. L. Rev. (Forthcoming).
Full Text: SSRN | BePress

"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).)

"Sales Between a Partnership and Non-Partners." Tax Notes 136, no. 7 (2012): 827-32.
Full Text: SSRN | BePress | Tax Analysts (UMich users) | Tax Analysts

Co-author. "Retirees Beware: Don't Worry About the British, 'Taxmageddon' is Coming." L. W. Waggoner, co-author. Law Quad. Notes 55, no. 2 (2012): 50-1. (Adapted from "Retirees Beware: Don't Worry About the British-- 2013 is Coming." L. W. Waggoner, co-author. Tax Notes 136, no. 1 (2012): 107-12.)

Co-author. "Retirees Beware: Don't Worry About the British, 2013 is Coming." L. W. Waggoner, co-author. Tax Notes 136, no. 1 (2012): 107-12.
Full Text: Tax Analysts (UMich users) | Tax Analysts

"Contribution of a Built-In Loss to a Partnership." Tax Notes 136, no. 5 (2012): 571-7.
Full Text: Tax Analysts (UMich users) | Tax Analysts

Co-author. "The Unaffordable Health Care Act - A Reponse to Professors Bagley and Horwitz." J. H. Kahn, co-author. Mich. L. Rev. First Impressions 110 (2011): 16-23.
Full Text: SSRN | BePress | Westlaw | WWW

"The Taxation of a Gift or Inheritance from an Employer." Tax Law. 64, no. 2 (2011): 273-300.
Full Text: Westlaw | ProQuest (UMich users) | ProQuest

Co-author. "Free Rider: A Justification for Mandatory Medical Insurance Under Health Care Reform?" J. H. Kahn, co-author. Mich. L. Rev. First Impressions 109, no. 16 (2011): 78-85.
Full Text: SSRN | BePress | Westlaw | WWW

Co-author. Federal Income Tax: A Student's Guide to the Internal Revenue Code. 6th ed. J. H. Kahn, co-author. New York: Thomson Reuters/Foundation Press, 2011.

"Exclusion from Income of Compensation for Services and Pooling of Labor Occurring in a Noncommercial Setting." Fla. Tax Rev. 11, no. 8 (2011): 683-97.
Full Text: SSRN | BePress | HEIN (UMich users) | HEIN | Westlaw

Co-author. Principles of Corporate Income Taxation. J. H. Kahn and T. G. Perris, co-authors. Concise Hornbook Series. St. Paul, MN: West, 2010.

"It is Logic Rather Than Whom You Trust: A Rejoinder to Prof. Cohen." Tax Notes 126, no. 3 (2010): 372-7.
Full Text: SSRN | Tax Analysts (UMich users) | Tax Analysts

"Gain from the Sale of an Income Interest in a Trust." Va. Tax Rev. 30, no. 2 (2010): 445-64.
Full Text: HEIN (UMich users) | HEIN | Westlaw

"Rudkin Testamentary Trust -- A Response to Prof. Cohen." Tax Notes 124, no. 12 (2009): 1263-66.
Full Text: SSRN | Tax Analysts (UMich users) | Tax Analysts (UMich users)

Co-author. Corporate Income Taxation. 6th ed. J. H. Kahn, T. G. Perris, and J. S. Lehman, co-authors. Hornbook Series. St. Paul, Minn.: West, 2009.

"Alimony Treatment for a Single Payment." Tax Notes 125, no. 11 (2009): 1211-5.
Full Text: SSRN | Tax Analysts (UMich users) | Tax Analysts
 
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