Gifts, Gafts, Gefts : what constitutes a gift and a principled tax policy justification excluding it from a donee's income?

Presenter

Douglas A. Kahn, University of Michigan Law School

Date of Event

2-14-2006

Description

February 14, 2006 Speaker: Douglas A. Kahn, Paul G. Kauper Professor of Law at the University of Michigan Law School Center for Business Law and Regulation Norman A. Sugarman Scholar-in-Residence Lecture Why are gifts not taxable income while dollars earned by a taxpayer's hard work and sweat are? •Exploring the utility of the existing standard courts employ to determine what a "gift" is and when the recipient must pay a gift tax Douglas A. Kahn is a leading authority and prolific writer on federal taxation. He is the co-author of two casebooks and the author of several textbooks and journal articles on various tax issues. He serves as the Paul G. Kauper Professor of Law at the University of Michigan Law School, where he has taught various courses on taxation since 1964.

Lecture Series

Norman A. Sugarman Tax Lecture

Subject Headings

federal taxation of private gifts; private gifts; federal taxation; federal taxation policy

Location

Case Western Reserve University School of Law

Document Type

Video

Original Format

DVD

Publication Information

Cleveland, Ohio: Case Western Reserve University Law School, 2006.

Comments

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Recommended Citation

Kahn, Douglas A., "Gifts, Gafts, Gefts : what constitutes a gift and a principled tax policy justification excluding it from a donee's income?" (2006). Conferences and Symposia. 447.
https://scholarlycommons.law.case.edu/law_videos_general/447