Stephen Utz

University of Connecticut School of Law

Professor

65 Elizabeth Street

Hartford, CT 06105

United States

http://www.law.uconn.edu/faculty/sutz/

SCHOLARLY PAPERS

24

DOWNLOADS

415

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (24)

1.

Determining a Partner's Share of Unrealized Receivables at the Liquidation of the Partner's Interest

Taxes: The Tax Magazine, Vol. 78, No. 10, pp. 37-42, October 2000
Number of pages: 15 Posted: 01 Feb 2001
Stephen Utz
University of Connecticut School of Law
Downloads 163 (221,167)

Abstract:

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2.

Designing the Tax Treatment of Litigation-Related Costs

Florida Tax Review, 21(2) (2018): 533-569
Number of pages: 37 Posted: 20 Feb 2016 Last Revised: 19 May 2018
Sachin S. Pandya and Stephen Utz
University of Connecticut and University of Connecticut School of Law
Downloads 75 (380,576)
Citation 1

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income tax, damages, settlements, litigation

3.
Downloads 59 (431,321)

Chartism and the Income Tax

British Tax Review, Number 2, 2013
Number of pages: 1 Posted: 30 Jan 2014
Stephen Utz
University of Connecticut School of Law
Downloads 46 (490,316)

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Legal history, tax history, British income tax

Chartism and the Income Tax

2013 British Tax Review 192
Number of pages: 31 Posted: 10 Aug 2020
Stephen Utz
University of Connecticut School of Law
Downloads 13 (698,620)

Abstract:

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4.

How Insurance Recoveries are Taxed under the IRC

169 Tax Notes Federal 941 (Novermber 5, 2020)
Number of pages: 8 Posted: 23 Feb 2021
Stephen Utz
University of Connecticut School of Law
Downloads 48 (473,012)

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taxable insurance recoveries, excludible insurance proceeds, taxable entities

5.

Causation and Fault Apportionment

Number of pages: 29 Posted: 29 Aug 2020
Stephen Utz
University of Connecticut School of Law
Downloads 19 (629,690)

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negligence, tort law, apportionment of fault, causation

6.

Tax Neutrality

Mélanges pour Pierre Beltrame, 2010
Number of pages: 23 Posted: 10 Aug 2020
Stephen Utz
University of Connecticut School of Law
Downloads 11 (688,065)

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7.

La tenacité du réalisme juridique américain (The Persistence of American Legal Realism)

Les Méthodes Juridiques: Legal Methods (Proceedings of the XIVth Congress of the International Academy of Legal Methodology) (eds. Mathieu Devinat & Jean-Yves Chérot) University of Sherbrooke Press 2020.
Number of pages: 19 Posted: 11 Nov 2020
Stephen Utz
University of Connecticut School of Law
Downloads 9 (703,418)

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American Legal Realism, legal positivism, the nature of legal rules

8.

Le Paradoxe Du Chantage (The Paradox of Blackmail)

Le paradoxe du chantage, XXXII Revue de la Recherche Juridique 1989 (2007)
Number of pages: 6 Posted: 10 Nov 2020
Stephen Utz
University of Connecticut School of Law
Downloads 6 (726,649)

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9.

The Affordable Care Act and Tax Policy

Connecticut Law Review, Vol. 44, No. 2, 2012
Number of pages: 25 Posted: 16 Jul 2020
Stephen Utz
University of Connecticut School of Law
Downloads 6 (726,649)

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tax equity, employer-provided health insurance, health care equity

10.

Le concept hartien d’obligation juridique (Hart's Concept of Legal Obligation)

2009 Analisi e Diritto 165
Number of pages: 12 Posted: 11 Nov 2020
Stephen Utz
University of Connecticut School of Law
Downloads 4 (742,235)

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Hart on legal obligation, Legal positivism, Fact-value dichotomy, Empirical criterion for identifying legal systems, Natural law, Separation of law and morality

11.

Partners in Crane: Partnership Investment and Economic Risk

Partners in Crane: Partnership Investment and Economic Risk, 31 Tax Notes 827-54 (May 27, 1986)
Number of pages: 73 Posted: 10 Nov 2020
Stephen Utz
University of Connecticut School of Law
Downloads 4 (742,235)

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Partnership, nonrecourse debt, partnership investment

12.

Public Debt in the United States and Germany: A Constitutional Perspective

29 Conn. J. Int'l L. 71 (2013)
Number of pages: 42 Posted: 16 Jul 2020
Stephen Utz and Markus Heintzen
University of Connecticut School of Law and Free University of Berlin (FUB) - Department of Law
Downloads 4 (742,235)

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public debt, constitutional restrictions on public debt, fiscal and tax consequences of public debt

13.

Tax Design Goals and How to Use Them

Tax Design Goals and How to Use Them, 157 Tax Notes 1739, December 18, 2017
Number of pages: 14 Posted: 12 Dec 2020
Stephen Utz
University of Connecticut School of Law
Downloads 3 (750,385)

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14.

Federalism in Health Care: Costs and Benefits Revisited

Connecticut Law Review, Vol. 28, No. 1, 1995
Number of pages: 21 Posted: 23 Jul 2020
Stephen Utz
University of Connecticut School of Law
Downloads 2 (759,972)

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15.

Le concept hartien d'obligation juridique (The Hartian Concept of Legal Obligation)

Le concept hartien d'obligation juridique, 2009 Analisi e Diritto 165
Number of pages: 12 Posted: 16 Jul 2020
Stephen Utz
University of Connecticut School of Law
Downloads 2 (759,972)

Abstract:

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16.

Partnership Taxation in Transition: Of Form and Substance and Economic Risk

Partnership Taxation in Transition" Of Form and Substance and Economic Risk, 43 Tax. Law. 693 (Spring 1990)
Posted: 20 Feb 2021
Stephen Utz
University of Connecticut School of Law

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17.

Notes on American Legal Methodology

Notes on American Legal Methodology, in Martin Häublein & Stephen Utz (eds.), Rechtsgeschäft und Methodenlehre Und Darüber Hinaus" Liber Amicorum Für Detlef Leenen 295 (2012)
Posted: 23 Jul 2020
Stephen Utz
University of Connecticut School of Law

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18.

Transparency and Taxation

Transparency and taxation, La Transparence: Un Principe de Gouvernance (Proceedings of the XIIth Congress of the International Academy of Legal Methodology (ed. Dominique Custos) (2014)
Posted: 23 Jul 2020
Stephen Utz
University of Connecticut School of Law

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19.

Commentary: The Project of a European CCCTB [Common Consolidated Corporate Tax Base] as a Virtual Game

Commentary, 62 Tax L. Rev. 135 (2008), Tax Law Review, Vol. 62, No. 1, 2008
Posted: 22 Jul 2020
Stephen Utz
University of Connecticut School of Law

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20.

Substantiality of QBI Allocations Under Subchapter K

Posted: 16 Jul 2020
Stephen Utz
University of Connecticut School of Law

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21.

Uneven Treatment of Family Life? Horizontal Equity in the U.S. Tax and Transfer System

Posted: 18 Sep 2012
Otto-von-Guericke-Universität Magdeburg, Free University of Berlin (FUB) - Department of Business and Economics and University of Connecticut School of Law

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Tax policy, transfer payments, horizontal equity

22.

Associative Obligation and Law's Authority

Posted: 26 Aug 2004
Stephen Utz
University of Connecticut School of Law

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23.

Allocation and Reallocation in Accordance with the Partners' Interests in the Partnership

Posted: 10 Apr 2003
Stephen Utz
University of Connecticut School of Law

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24.

Ability to Pay

Posted: 23 Oct 2001
Stephen Utz
University of Connecticut School of Law

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Other Papers (1)

Total Downloads: 83
1.

Federalism in Heath Care: A Policy Overview

Houston Journal of Health Law and Policy, Forthcoming
Number of pages: 21 Posted: 11 Oct 2005
Stephen Utz
University of Connecticut School of Law
Downloads 83

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Federalism, health care