Levin College of Law
Welcome to UF LAW

David Hasen

University of Florida Research Foundation Professor 2023-2026
Professor of Law
Editor-in-Chief, Florida Tax Review

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SSRN

Phone:
(352) 273-0660

Expertise

Federal Income Tax  • Tax Policy  • Taxation of Corporations and Partnerships  • U.S. International Tax  • 

About

Professor David Hasen joined UF Law in 2017 as a tenured professor of law. He teaches in both the UF Graduate Tax Program and the J.D. Program. Prior to joining UF, Professor Hasen was a tenured faculty member at the University of Colorado Boulder, teaching various tax courses including federal income tax, international tax and partnership tax. Professor Hasen also spent a year as Professor in Residence at the Office of Chief Counsel at the Internal Revenue Service. This office sets policy and provides legal advice to the IRS.

Prior to his law teaching career, Professor Hasen worked as a tax attorney in the private sector as an associate in the San Francisco offices of Wilson, Sonsini, Goodrich & Rosati, P.C., and Orrick Herrington & Sutcliffe, LLP. He clerked for U.S. District Judge Maxine M. Chesney in the Northern District of California following his graduation from law school.

Professor Hasen has published numerous scholarly articles in various publications, including Emory Law Journal, Illinois Law Review, Texas Law Review, Columbia Journal of Tax Law, Florida Tax Review, Tax Law Review, and Virginia Tax Review, among others. His areas of scholarly interest include business taxation and tax policy. He is a contributor to KCBS Radio and has been quoted in the Wall Street Journal.

Education

J.D., Yale Law School (Editor, Yale Law Journal)
Ph.D., Harvard University
B.A., Reed College

Teaching and Scholarship Interests

Business Taxation, Tax Policy

Courses

  • Corporate Taxation II
  • Tax of Financial Instruments

Publications

Legal Standards and Incomplete Monitoring, 30 Res. L. & Econ. (forthcoming 2021).

Debt and Taxes, 12 Colum. J. Tax L. 89 (2021). [SSRN]

Section 338 and the Step Transaction Doctrine, 74 Tax Law. 105 (2020). [SSRN]

Three Cheers for Proposed Changes to Partnership Debt Basis Allocation Rules, 172 Tax Notes Fed. 489 (Oct. 25, 2021).

Asset Basis in Acquisitive Reorganizations: General Utilities Hangover, 72 The Tax Lawyer 481 (2019), to be reprinted in Practising Law Institute, Corporate Tax Series, Vol. 12 (2020). [SSRN]

How Should Gifts Be Treated Under the Federal Income Tax? 2018 Mich. State L. Rev. 81. [SSRN]

A Partnership Mark-to-Market Tax Election, 71 The Tax Lawyer 93 (2017). [SSRN]

Accretion-Based Progressive Wealth Taxation, 20 Fla. Tax. Rev. 277 (2017). [SSRN]

Taxation and Innovation – A Sectorial Approach, 2017 U. Ill. L. Rev. 1043. [SSRN]

Some Consequences of Governmental Provision of Rival Goods, 34 Va. Tax Rev. 319 (2014). [SSRN]

The Reinvestment Deduction: A Modest Proposal to Reform the Corporate Tax, 18 Chapman L. Rev. 49 (2014) (invited symposium essay).

CBIT 2.0: A Proposal to Address U.S. Business Taxation, 140 Tax Notes 909 (August 26, 2013). [SSRN]

Partnership Special Allocations Revisited, 13 Fla. Tax Rev. 349 (2012). [SSRN]

Tax Neutrality and Tax Amenities, 12 Fla. Tax Rev. 57 (2012); reprinted in China and Hong Kong: An International Tax Perspective (Julien Chaisse ed., 2015), and in International Tax Law (Reuven Avi-Yonah ed., 2016). [SSRN]

Financial Options in the Real World: An Economic and Tax Analysis, 37 Fla. St. U. L. Rev. 789 (2010), Distinguished Scholar Series. [SSRN]

Legal Transitions and the Problem of Reliance, 1 Colum. J. Tax Law 120 (2010).  [SSRN]

The Tax Consequences of Advance Receipts, 61 Tax L. Rev. 395 (2008). [SSRN]

Unwinding Unwinding, 57 Emory L.J. 871 (2008). [SSRN]

Liberalism and Ability Taxation, 85 Texas L. Rev. 1057 (2007). [SSRN]

A Realization-Based Approach to the Taxation of Financial Instruments, 57 Tax L. Rev. 397 (2004). [SSRN]

The Ambiguous Basis of Judicial Deference to Administrative Rules, 17 Yale J. Reg. 327 (2000).

Selected Other Publications

“What We Can Learn from Trump’s US$916 Million Loss,” The Conversation (Oct. 13, 2016) (available at https://theconversation.com/what-we-can-learn-from-trumps-916-million-loss-66628#comment_1105711).

“How I Learned to Stop Worrying and Love Our Homeowner Tax Rules” (essay), 149 Tax Notes 425 (Oct. 19, 2015). [SSRN]

“Apple demonstrating blatant lack of respect for tax law,” San Jose Mercury News (May 24, 2013) (available at http://www.mercurynews.com/opinion/ci_23310792/david-hasen-apple-demonstrating-blatant-lack-respect-tax).

“End the federal tax break for equity fund managers,” San Jose Mercury News (July 4, 2010).

Media appearances: Commentator on media outlets, including KCBS radio and KLIV radio.

University of Florida Levin College of Law
309 Village Drive
PO Box 117620
Gainesville, FL 32611
(352) 273-0804
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The Florida Constitutional Law Endowment in memory of Justice Ben F. Overton was created by Judge Karen Miller in 2013. This fund supports lectures and presentations by Justices of the Florida Supreme Court at the Fredric G. Levin College of Law.

HISTORY

Justice Overton, who earned his B.S. in 1951 and his Juris Doctor in 1952 from the University of Florida, was the first merit appointment to the Florida Supreme Court. Throughout his career he was active in legal education and served as an Adjunct Professor at the Levin College of Law through December 2012, the month of his death. Although he resided at Oak Hammock at the University of Florida, a continuing care retirement community developed in cooperation with UF, he also considered the Florida Supreme Court “home.” Among the high points of his later years was hosting Justices of the Florida Supreme Court in Gainesville and taking his class to Tallahassee to hear oral arguments at the Florida Supreme Court.
Judge Miller, who earned her B.S. cum laude from New York University in 1974 and her Juris Doctor from New York Law School in 1977, served as Chief Administrative Law Judge of the New York City Department of Consumer Affairs, New York City’s business regulatory agency, before she retired to Oak Hammock at the University of Florida. Having accompanied Justice Overton on his excursions to Tallahassee and joined him in welcoming guests to Oak Hammock at the University of Florida, she created the endowment in memory of Justice Overton to ensure that the Levin College of Law continues to have the funding necessary to continue and enhance the interaction between its students and the Florida Supreme Court.

 

Judge Miller remembered the event that motivated the endowment.

 

Prior to a dinner at the home of Dean Robert Jerry and Lisa Jerry shortly after Justice Overton’s death, Justice Barbara Pariente and I were discussing a suitable memorial. Justice Pariente, who had been Justice Overton’s colleague on the Florida Supreme Court and who understood the importance to him of the interaction between his students and the Court, suggested the outline of what has become the Overton lectures. Dean Jerry, who has since retired, as has Dean Emeritus Jon Mills, who assumed responsibility for implementing the Overton lectures, were very supportive from the beginning. Since Dean Mills’ retirement, Professor Timothy McClendon, who assisted both Justice Overton and Dean Mills teaching Florida Constitutional Law and who co-authored the recent Florida Constitutional Law casebook, has continued the Overton lectures with the support of Interim Dean Merritt McAlister and CGR director, Professor Danaya Wright.

Justice Overton was a devoted jurist, educator, and ethical leader of the Florida legal profession. The Overton Lecture Series brings Florida Supreme Court Justices to the University of Florida, Levin College of Law, and serves to introduce students to the inner workings of the Court. CGR and the students of the College of Law extend our deepest gratitude to Judge Karen Miller for making the Overton Lectures possible in perpetuity.

You can watch an interview for the Florida Historical Society by Mary Adkins, professor emeritus of the UF Levin College of Law, with Justice Overton here.

Justice Overton was also interviewed for the Samuel Proctor Oral History Project and a transcript of his interview is available at the Smathers Library, and here.
Justice Overton sat on the Constitution Revision Commission of 1977-78 that proposed a right to privacy in the Florida Constitution. Although it failed as part of the Constitution Revision Commission recommendations, it passed in 1980 when proposed by the legislature. The bill was co-sponsored by our very own Jon Mills. The privacy provision prevailed by greater than 60%. Justice Overton then wrote a concurrence in a critical reproductive rights case in 1989 affirming that the privacy provision of the Florida Constitution included the right to obtain an abortion. That decision was overruled in Planned Parenthood of SW and Central Florida v. Florida. You can read about the role of Justice Overton, Jon Mills – director emeritus of CGR, and the history of the 1989 case here.