David Herzig

Professor of Law, Michael and Dianne Swygert Research Fellow
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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

The Income Equality Case For Eliminating The Estate Tax, 90 S. Cal. L. Rev. __ (forthcoming 2017).

A Diachronic Approach to Bob Jones University: Equal Dignity After Obergefell, with Samuel D. Brunson, 92 Ind. L.J. ___  (forthcoming 2017).

Elective Taxation on Inbound Real Estate Investment, 2016 Ill. L. Rev. 1025 (2016).

Tax Exemption, Public Policy, and Discriminatory Fraternities, 35 Va. Tax Rev. 116 (2015) with Samuel D. Brunson.

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

The Progressive Case Against Filibustering Neil GorsuchVox (Apr. 4, 2017) (with Daniel Hemel).

The G.O.P. Health Care Plan’s Fatal Flaw, The N.Y. Times, (March 16, 2017) (with Daniel Hemel).

A Far Better Supreme Court Strategy For Furious Democrats? Holding FireThe Wall Street Journal, Think Tank (Feb. 2, 2017) (with Daniel Hemel).

‘Reconciliation’ Could Roll Back Obamacare But Roil SenateThe Wall Street Journal, Think Tank (Dec. 30, 2016) (with Daniel Hemel). 

The Big Break Donald Trump Gets, But Ordinary Workers Don’t, Forbes (Oct. 4, 2016).

If Elected, What Happens When President Trump’s Taxes Get Audited?The Wall Street Journal, Think Tank (May 12, 2016).  

What If Trump Becomes President While His Tax Returns Are Under IRS Audit?Forbes (May 11, 2016).

Could Prince Estate End Up Following Michael Jackson’s Into Tax Court? Forbes (Apr. 25, 2016).

For Tax Days, A Simpler and Better Way
Forbes (Apr. 18, 2016).  

Donald Trump Suggest He Was Audited Because of His “Strong Christian Faith.” Here is Why That’s UnlikelyThe Washington Post (Feb. 26, 2016).

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)