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Articles 1 - 11 of 11
Full-Text Articles in Law
Individuals As "Employees" Or "Contractors": Why It Matters What You Are Called When It Comes To Federal Taxes, Robert Eisentrout
Individuals As "Employees" Or "Contractors": Why It Matters What You Are Called When It Comes To Federal Taxes, Robert Eisentrout
Michigan Business & Entrepreneurial Law Review
When we file federal taxes, our individual tax burdens are affected by whether our employers and the IRS classify us as “employees” or “contractors.” Today, that distinction is not a neat one. Classifying workers as “employees” or “contractors” belies increasing similarities—like the ability to work remotely during the COVID-19 pandemic—between those classifications. With those increasing similarities in mind, this Note makes two arguments about the employee / contractor distinction in federal tax law. First, federal tax law draws an increasingly arbitrary and unfair line between employees and contractors given the modern substantive convergence of work done as an “employee” or …
Pub. L. No. 86-272 And The Anti-Commandeering Doctrine: Is This Anachronism Constitutionally Vulnerable After Murphy V. Ncaa?, Matthew A. Melone
Pub. L. No. 86-272 And The Anti-Commandeering Doctrine: Is This Anachronism Constitutionally Vulnerable After Murphy V. Ncaa?, Matthew A. Melone
Michigan Business & Entrepreneurial Law Review
State taxing authority suffers from little of the structural impediments that the Constitution imposes on the federal government’s taxing power but the states’ power to tax is subject to the restrictions imposed on the exercise of any state action by the Constitution. The most significant obstacles to the states’ assertion of their taxing authority have been the Due Process Clause and the Commerce Clause. The Due Process Clause concerns itself with fairness while the Commerce Clause concerns itself with a functioning national economy. Although the two restrictions have different objectives, for quite some time both restrictions shared one attribute—a taxpayer …
The Persistent Appeal Of S Corporations: How Tax Cuts Might Not Help Small Corporations, Manas Kumar
The Persistent Appeal Of S Corporations: How Tax Cuts Might Not Help Small Corporations, Manas Kumar
Michigan Business & Entrepreneurial Law Review
This Note will first review the tax preferences for entity choice under the old tax regime for the sake of context. It will then compare the tax benefits of electing to C and S corporation status under the regime created by the Act. The Note will conclude with an analysis of the factors sustaining the tax appeal of pass-through firms for lower-earning businesses with special attention to the largely unaltered state of tax law and business entity choice. It proposes that the Act did not sufficiently reform the Internal Revenue Code to close up the tax advantage that high-earning corporations …
The Uneasy Case For The Retirement Of Douglas Kahn, Jeffrey H. Kahn
The Uneasy Case For The Retirement Of Douglas Kahn, Jeffrey H. Kahn
Michigan Business & Entrepreneurial Law Review
In the fall semester of 1964, a young Douglas Kahn joined the faculty of the University of Michigan Law School. During the spring semester of 2016, he will teach his final course as a full-time faculty member. For the interim fifty two years, he has been a fixture of the Michigan law school community. As a tax professor, former student, and his son, I am pleased and honored to write this introduction for an edition of the Michigan Business & Entrepreneurial Law Review honoring Professor Kahn’s tenure at the University of Michigan.
Doug Kahn: Class Master, Dennis E. Ross
Doug Kahn: Class Master, Dennis E. Ross
Michigan Business & Entrepreneurial Law Review
Doug has always been a bit of a departure from the professorial norm. Teaching for Doug was no accommodation to the job, no activity collateral to his true ambition, but rather an openly genuine attempt to engage his students and pull them into a subject that he obviously loved. His evident joy when in front of a class closed any distance with his students, no small feat considering the subject matter. Tax is forbidding territory for many, and Doug was justifiably known for his refusal to dumb the material down. Thus, much of his class may have been there reluctantly, …
A Note, Robert T. Pelinka Jr.
A Note, Robert T. Pelinka Jr.
Michigan Business & Entrepreneurial Law Review
I find it quite meaningful that heartwarming reflections about Douglas Kahn come very naturally to me. Perhaps that, in and of itself, says something about this incredible man. For context, my time in physical proximity to Professor Kahn came during my years as a student-athlete at the University of Michigan, where I graduated from the Ross School of Business, and the Law School. I was also a member of The Michigan Wolverines Basketball Team, where I participated in three NCAA Final Fours, and earned an NCAA Championship Title. I mention these things, not to tout my own accomplishments, but rather …
Where Does One Begin To Describe A Professor Who Literally Changed Your Life?, Kelli Turner
Where Does One Begin To Describe A Professor Who Literally Changed Your Life?, Kelli Turner
Michigan Business & Entrepreneurial Law Review
A bit of background to set the stage, if you’ll indulge me. Growing up in West Bloomfield, Michigan, I was never overly ambitious, nor did I have any lofty academic goals. In particular, I never had any desire to go to law school or, for that matter, to become a lawyer. I come from a family of trial attorneys and it never interested me much. I was a numbers person and didn’t enjoy a lot of deep reading and essay writing (somewhat ironic as I’m writing this for a law journal). But when I started in public accounting and developed …
Doug Kahn: The Pied Piper Of Tax Law, Barrie Lawson Loeks, Burt P. Rosen
Doug Kahn: The Pied Piper Of Tax Law, Barrie Lawson Loeks, Burt P. Rosen
Michigan Business & Entrepreneurial Law Review
Doug Kahn’s love of tax law appears to be contagious. His wife was a tax lawyer, his son is now a tax law professor, and even his daughter in law is a tax lawyer. Doug may have caught the “tax disease” from his elder brother, who was also a leading tax lawyer. In politics, we have the Kennedys, the Bushes, and the Clintons; in the world of tax law, we have the Kahn family dynasty. One can only assume that the discussions around the family Thanksgiving table sliced and diced tax regulations and policies right along with the turkey and …
Doug Kahn - A Personal Appreciation, Patricia D. White
Doug Kahn - A Personal Appreciation, Patricia D. White
Michigan Business & Entrepreneurial Law Review
Doug Kahn has a booming laugh and an infectious enthusiasm for his subject. I am one of the legions of students who were infected by the tax bug—thanks to Doug. It is appropriate that, on the occasion of his retirement, some of us who were most infected reflect on Doug’s influence in our lives. In my case this is easy. I owe the basic contours of my career to Doug. I graduated from Michigan Law in 1974. Times were different then. I graduated never having had a female instructor. There were no women on the faculty. Only thirteen percent of …
A Grateful Testimonial To Doug Kahn, Terrence G. Perris
A Grateful Testimonial To Doug Kahn, Terrence G. Perris
Michigan Business & Entrepreneurial Law Review
It is difficult for me to accept the reality that Doug Kahn is about to retire after a triumphant fifty-two year tenure as a professor at the University of Michigan Law School. For much of the nearly forty-seven years of my association with the Law School, first as a student and then as an alumnus, Doug has practically symbolized the Law School for me, as he went from being a revered teacher, to a valued mentor, to a dear friend, to a colleague and co-author, and, dare I say, to virtually a member of the family. But I am only …
Nfib V. Sebelius And The Individual Mandate: Thoughts On The Tax/Regulation Distinction, Kyle D. Logue
Nfib V. Sebelius And The Individual Mandate: Thoughts On The Tax/Regulation Distinction, Kyle D. Logue
Michigan Business & Entrepreneurial Law Review
When Chief Justice John Roberts wrote the opinion of the Court in National Federation of Independent Businesses v. Sebelius (NFIB) explaining the constitutionality of the Affordable Care Act’s (ACA) minimum essential coverage provision (sometimes referred to as the individual mandate), he reasoned that the mandate—or, more precisely, the enforcement provision that accompanied the mandate (the Shared Responsibility Payment or SRP)—could be understood as a tax on the failure to purchase health insurance. According to this view, the enactment of the mandate and its accompanying enforcement provisions fell within Congress’s virtually unlimited power to “lay and collect taxes.” This tax-based interpretation …