| Education:
J.D., University of Michigan Law School
B.A., Duke University
Professor Jeffrey Kahn’s scholarship focuses
on the federal tax area. He has published articles
in law reviews and tax journals, including pieces
on: tax policy and horizontal equity, the taxation
of gifts, the charitable contribution deduction, the
tax expenditure budget and personal deductions, and
the tax consequences to a reality television candidate.
He is also the co-author of a leading income tax student
treatise and a nutshell on the Taxation of S Corporations. His work in progress includes a student
treatise on corporate taxation.
Professor Kahn attended Duke University where he
double majored in Classical Studies and Latin. He
then attended the University of Michigan Law School.
He graduated, cum laude, in 1997 and went to work
for three years as a tax associate in the Chicago
office of McDermott, Will & Emery. Prior to joining
the faculty at Penn State’s Dickinson School
of Law School in 2006, Professor Kahn was an associate
professor at Santa Clara University School of Law.
He has been a visiting professor at Vanderbilt University
Law School, Stanford Law School, University of California
Hastings College of Law and University of North Carolina
at Chapel Hill School of Law.
Professor Kahn teaches primarily in the area of federal
taxation. He has taught personal income tax, corporate
tax, partnership tax and international tax courses.
He has also taught a seminar on tax policy. Outside
the tax area, he has taught business organizations
and torts.
Contact Information:
E-mail:
jhk13@psu.edu
Phone: (814) 865-8957
Principal Office: University Park
Papers available via SSRN
Blog
Selected Publications:
| Law Review Articles |
| |
"Hedging the IRS — A Policy Justification for Excluding Liability and Tax Insurance Proceeds," Yale Journal on Regulation, forthcoming 2009.
"Tax Consequences when a New Employer Bears the Cost of the Employee's Terminating a Prior Employment Relationship," with D. Kahn, Florida Tax Review, 2007.
“Prevention of Double Deductions of a Single Loss: Solutions in Search of a Problem,” with D. Kahn, Virginia Tax Review, 2006.
“The Mirage of Equivalence and the Ethereal Principles of Parallelism and Horizontal Equity,” Hastings Law Review, 2006.
“Beyond the Little Dutch Boy: An Argument for Structural Change in Tax Deduction Classification,” Washington Law Review, 2005.
“'Gifts, Gafts and Gefts' — The Income Tax Definition and Treatment of Private and Charitable ‘Gifts' and a Principled Policy Justification for the Exclusion of Gifts from Income,” with D. Kahn, Notre Dame Law Review, 2003.
“Personal Deductions — A Tax ‘Ideal' or Just Another ‘Deal'?,” The Law Review of Michigan State University — Detroit College of Law, 2002. |
| Books |
| |
Taxation of S Corporations in a Nutshell, with D. Kahn & T. Perris, St. Paul: Thompson-West, 2007.
Federal Income Tax, with D. Kahn, 5th edition, Foundation Press, 2005. |
| Tax Journal Articles |
| |
"Will the Tax Man Cometh to Coach Rodriguez?" with D. Kahn, Tax Notes, 2008.
"All in the Family: Family Members as a Single Shareholder of an S Corporation," with D. Kahn & T. Perris, Tax Notes, 2007.
"Tax Magic: Did Billy Donovan Pull Income Out of a Hat?" with J. Fershee, Tax Notes, 2007.
“Could One Simple Election Solve the Attorney Fee Problem,” Tax Notes, 2004.
"Tax Reality Bites," Tax Notes, 2003.
“A Taxing Blog: The Uneasy Case for Blogging Taxation,” with V. Fleischer, Tax Notes, 2003. |
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