Jeffrey H. Kahn

Publications

• The Service’s Overgenerous Tax Treatment of Crowdfunding
  2025 CARDOZO L. REV. DE NOVO 57 (2025) · Cardozo Law Review de•novo · 2025
• Juries and Tax: The Effect of Income Taxation on Tort Damages
  76 S. C. L. REV. (2024) · South Carolina Law Review · 2024
• The Legal Origins of Russian Membership in the Council of Europe and the Seeds of Russia's Expulsion
  14 NOTRE DAME J. INT'L & COMP. L. 1 (2024) · Notre Dame Journal of International & Comparative Law · 2024
• Too Much SALT? The Nuanced Impact of the State and Local Tax Deduction Cap on Pass-Through Business Taxpayers
  25 FLA. TAX REV. (2023) · Florida Tax Review · 2023
• A Taxing Mistake
  2022 CARDOZO L. REV. DE NOVO 171 (2022) · Cardozo Law Review de•novo · 2022
• The "Anti-Deference" Device: Article 18 of the European Convention on Human Rights
  31 FLA. ST. U. J. TRANSNAT'L L. & POL'Y (2022) · Florida State University Journal of Transnational Law & Policy · 2022
• Tax and Cross-Collateralized Nonrecourse Liability
  24 FLA. TAX REV. (2021) · Florida Tax Review · 2021

• <i>Res ipsa loquitur</i>: Reducing Confusion of Creating Bias?
  108 KY. L.J. (2019) · Kentucky Law Journal · 2019
• GoTaxMe: Crowdfunding and Gifts
  22 FLA. TAX REV. (2019) · Florida Tax Review · 2019
• The Misconstruction of the Deductions for Business and Personal Casualty Losses
  21 FLA. TAX REV. (2018) · Florida Tax Review · 2018
• The Fallacious Objections to the Tax Treatment of Carried Interest
  20 FLA. TAX REV. (2017) · Florida Tax Review · 2017
• The Unreasonable Rise of Reasonable Suspicion: Terrorist Watchlists and Terry v. Ohio
  26 WM. & MARY BILL RTS. J. 383 (2017) · William & Mary Bill of Rights Journal · 2017
• The Uneasy Case for the Retirement of Douglas Kahn
  5 MICH. BUS. & ENTREPRENEURIAL L. REV. 121 (2016) · Michigan Business & Entrepreneurial Law Review · 2016
• A Tax Audible: Coaches and Buyouts
  68 VAND. L. REV. EN BANC (2015) · Vanderbilt Law Review En Banc · 2015
• A Tax Audible: Coaches and Buyouts
  68 VAND. L. REV. 143 (2015) · Vanderbilt Law Review · 2015
• Panel Discussion: The Snowden Disclosures and Framing the Cybersurveillance Debate
  Washington and Lee Law Review · 2015
• The Individual Mandate Tax Penalty
  47 U. MICH. J. L. REFORM 319 (2014) · University of Michigan Journal of Law Reform · 2014
• Introduction
  41 FLA. ST. U. L. REV. xi (2013) · Florida State University Law Review · 2013
• The End of Cash, the Income Tax, and the Next 100 Years
  41 FLA. ST. U. L. REV. 159 (2013) · Florida State University Law Review · 2013
• Free Rider: A Justification for Mandatory Medical Insurance Under Health Care Reform?
  Michigan Law Review · 2011
• The Unaffordable Health Care Act - A Reponse to Professors Bagley and Horwitz
  Michigan Law Review · 2011
• The Extraordinary Mrs. Shipley: How the United States Controlled International Travel before the Age of Terrorism
  Connecticut Law Review · 2011
• Responses to the Ten Questions
  36 WM. MITCHELL L. REV. (2010) · William Mitchell Law Review · 2010
• Zoya's Standing Problem, or, When Should the Constitution Follow the Flag?
  108 MICH. L. REV. 673 (2010) · Michigan Law Review · 2010

• Tax Consequences When a New Employer Bears the Cost of the Employee's Terminating a Prior Employment Relationship
  8 FLA. TAX REV. (2008) · Florida Tax Review · 2008
• Vladimir Putin and the Rule of Law in Russia
  36 GA. J. INT'L & COMP. L. 511 (2008) · Georgia Journal of International & Comparative Law · 2008
• Creating Stem Cells by Research Cloning: Scientific, Ethical, Legal & Policy Challenges: Introduction
  9 MINN. J. L. SCI. & TECH. 125 (2007) · Minnesota Journal of Law, Science & Technology · 2007
• The Mirage of Equivalence and the Ethereal Principles of Parallelism and Horizontal Equity
  57 UC L.J. 645 (2006) · UC Law Journal · 2006
• Beyond the Little Dutch Boy: An Argument for Structural Changes in Tax Deduction Classification
  80 WASH. L. REV. 1 (2005) · 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
  78 NOTRE DAME L. REV. 441 (2003) · Notre Dame Law Review · 2003
• Russian Compliance with Articles Five and Six of the European Convention of Human Rights as a Barometer of Legal Reform and Human Rights in Russia
  35 U. MICH. J. L. REFORM 641 (2002) · University of Michigan Journal of Law Reform · 2002
• Controversy: Aristotle G. Mirzaian, Esq., <em>Y2K Who Cares? We Have Bigger Problems: Choice of Law in Electronic Contracts</em>, 6 Rich. J.L. & Tech. 20 (2000)
  1 CHI.-KENT J. INT'L & COMP. L. (2001) · Chicago-Kent Journal of International and Comparative Law · 2001