Lectures & Events

“Gifts, Gafts, Gefts - What Constitutes a “Gift” and a Principled Tax Policy Justification Excluding It from a Donee's Income”
Norman A. Sugarman Scholar-in-Residence Lecture Presented by the Center for Business Law and Regulation
FEB 14, 2006
4:30 PM - 5:30 PM
Moot Courtroom (A59)

  • 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

Speaker Information
Douglas A. Kahn
Paul G. Kauper Professor of Law at the University of Michigan Law School

Douglas A. KahnDouglas 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.
Additional Information
Norman A. SugarmanNorman A. Sugarman '40
First in His Class and a Leader in Philanthropy

The Norman A. Sugarman Scholar-in-Residence Tax Lecture was established in 1976 by a generous gift from Mr. Sugarman, a distinguished alumnus of the School of Law's Class of 1940. Mr. Sugarman graduated first in his class and was elected to the Order of the Coif that year, setting the momentum for a successful career with the IRS and the firm of Baker & Hostetler. The endowment has supported a series of annual lectures on taxation, which since 1984 have been co-sponsored by the Cleveland Tax Institute.

Free and open to the public. Reception following lecture.

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