Lily Kahng

Lily Kahng

Professor Emerita

 Sullivan Hall 455


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Tax Law


  • 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


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.



Who Owns Human Capital?, 94 WASH. U. L. REV. 607 (2017)

The Not-So-Merry Wives of Windsor: The Tax Treatment of Women in Same-Sex Marriages, 101 CORNELL L. REV. 325 (2016), recipient of the 2017 Dukeminier Award for Best Sexual Orientation and Gender Identity Legal Scholarship, and republished in 16 DUKEMINIER AWARDS J. (2017)

Perspectives on the Relationship Between Financial and Tax Accounting, in TAX CONTROVERSIES: A MATTER OF PERSPECTIVE (Anthony C. Infanti ed., 2015)

The Taxation of Intellectual Capital, 66 FLA. L. REV. 2229 (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. ONLINE 41 (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)