Lily Kahng

Professor of Law

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Biography

Professor Kahng teaches federal income taxation, corporate taxation, partnership taxation, estate and gift taxation, and tax policy. Her research interests include taxation of women and families, tax administration, comparative tax, and critical tax theory. Before joining Seattle University faculty in 2001, she was an associate professor at Cornell Law School and served as an attorney advisor in the Office of Tax Legislative Counsel in the U.S. Department of the Treasury. From 1991-93, she was acting assistant professor at New York University Law School. She began her legal career in as an associate at the New York law firm of Simpson Thacher & Bartlett, and then was a vice president of mergers and acquisitions at the investment bank of Salomon Brothers, New York. Professor Kahng earned her A.B. from Princeton University, her J.D. from Columbia University Law School, and her LL.M. (Taxation) from New York University Law School.

One Pair of Matching Bookends, Different as Night and Day, in TAX CONTROVERSIES:  A MATTER OF PERSPECTIVE (Anthony C. Infanti ed.)(forthcoming 2014)

Path Dependence and Tax Subsidies for Home Sales, 65 ALA. L. REV. 187 (2013)

The IRS Tea Party Controversy and Administrative Discretion, 99 CORNELL L. REV. 41 ONLINE (2013)

Costly Mistakes: Undertaxed Business Owners and Overtaxed Workers (co-authored with Mary Louise Fellows), 81 GEO. WASH. L. REV.  (2013)

Investment Income Withholding in the United States and Germany, 10 Fla. Tax Rev. 315 (2010)

One Is the Loneliest Number: The Single Taxpayer in a Joint Return World, 61 Hastings L.J. 651 (2010)

Innocent Spouses: A Critique of the New Laws Governing Joint and Several Tax Liability, 49 VILLANOVA L. REV. 261 (2004), excerpted in CRITICAL TAX THEORY:  AN INTRODUCTION (Bridget J. Crawford & Anthony C. Infanti eds., Cambridge University Press, 2009)

Resurrecting the General Utilities Doctrine, 39 B.C. L. Rev. 1087 (1998)

Fiction in Tax, in TAXING AMERICA (Karen Brown & Mary Louise Fellows eds., NYU Press, 1996)

Contact

Seattle University School of Law
Location: SLLH-459
Phone: (206) 398.4044
E-mail: kahngl@seattleu.edu

Curriculum Vitae

Education

  • A.B., Princeton University, 1980
  • J.D., Columbia University School of Law, 1984; Harlan Fiske Stone Scholar
  • LL.M., New York University School of Law, 1991

Courses

  • Individual Income Tax
  • Corporate and Partnership Tax
  • Estate and Gift Tax
  • Tax Policy