David Herzig


Associate Professor of Law
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J.D., University of Kentucky
B.A., University of Louisville

Courses Taught

Trusts and Estates
Federal Income Tax
Estate and Gift Tax
Basic Income Tax
Trusts & Estates
Entity Taxation
Estate & Gift Tax
International Tax

Representative Scholarship

Elective Taxation on Inbound Real Estate Investment, 2016  Ill. L. Rev. ____ (2016) (forthcoming).   

Tax Exemption, Public Policy, and Discriminatory Fraternities, __ Va. Tax Rev. __ (2015) (forthcoming).

Marriage Pluralism: Taxing Marriage After Windsor, 36 Cardozo L. Rev. 1 (2014).

Justice for All: The IRS Reimagined, 33 Va. Tax Rev. 1 (2013).

Exchange Funds: A Proposal for Regulations, Finally, Tax Notes (May 14, 2012).

Nonresident Aliens and Foreign Corporations, co-author, Chapter 45, 12 Mertens Law of Federal Income Taxation (West 2008).

Fixing Distortions in Taxpayer Behavior: Solving The Unknown Basis Quandary, 2011 Mich. St. L. Rev. 4 (2011).

DOMA and Diffusion Theory: Ending Animus Legislation Through A Rational Approach, 44 Akron L. Rev. 621 (2011).

Am I the Only Person Paying Taxes? The Largest Tax Loophole for the Rich – Exchange Funds, 2009 Mich. St. L. Rev. 503 (Fall 2009).

Carried Interests: Can They Be Effectively Taxed?, 4 Ohio St. Entrepren. Bus. L.J. 23 (2009).

Popular Press

Penalty For Holding: Why The N.F.L. Should Be Forced To Keep Its Tax-ExemptionForbes (May 20, 2015) (with Samuel D. Brunson).

Subsidized Injustice: Racist Fraternities and Sororities Should Have Their Tax-Exempt Status Revoked, Slate (Mar. 13, 2015) (with Samuel D. Brunson)

A Taxing Decision: The Supreme Court Will Rule in Favor of Same-Sex Marriage for the Most Practical ReasonsSlate (Jan. 21, 2015)

Honors and Professional Activities

Kentucky Bar Association. Member
Florida Bar Association. Member
3L Class Steering Professor (2012)
Valparaiso School of Law Research Grant (2010, 2011, 2012)