Gifts, Gafts, and Gefts
Date of Event
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.
Norman A. Sugarman Tax Lecture
federal taxation of private gifts; private gifts; federal taxation; federal taxation policy
Case Western Reserve University School of Law
Kahn, Douglas A., "Gifts, Gafts, and Gefts" (2006). Conferences and Symposia. 447.