Florida State / College of Law / Law, Business and Economics / Jeffrey Kahn

Jeffrey H. Kahn, the Harry W. Walborsky Professor of Law, practiced tax law at the Chicago office of McDermott, Will & Emery. His scholarship focuses on the federal tax area and he is the author of several treatises.

“My research, scholarship and teaching are concentrated in the doctrinal area of federal income taxation. While income tax issues pervade throughout both commercial and noncommercial activities, they are of special significance to the conduct and planning of business transactions. For example, many corporate transactions are structured to accommodate tax objectives. The advanced tax courses Business Entity Taxation and International Taxation all concentrate on business transactions. Even the foundational tax course devotes a significant portion of its attention to commercial activities. Familiarity with the operation of the income tax system is essential to the successful conduct of a career in business law.”


Recent publications:

Federal Income Tax (with Douglas Kahn) (6th ed., Foundation 2011)

Principles of Corporate Income Taxation (with Douglas Kahn & Terrence Ferris) (Thomson/West 2010)

The Individual Mandate Tax Penalty, 47 U. Mich. J.L. Reform _ (forthcoming 2013)

Free Rider: A Justification for Mandatory Medical Insurance Under Health Care Reform?, 109 Mich. L. Rev. First Impressions (2011)


Hedging the IRS – A Policy Justification for Excluding Liability and Insurance Proceeds, 26
Yale J. on Reg. 1 (2009)

More information about Professor Jeffrey Kahn.