Steven J. Willis

University of Florida Levin College of Law

Professor of Law

P.O. Box 117625

Gainesville, FL 32611-7625

United States

http://www.law.ufl.edu/faculty/willis/

  • University of Florida Levin College of Law

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    • Tel: (352) 273-0680
    • Fax: (352) 392-7647
SCHOLARLY PAPERS

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Scholarly Papers (29)

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1.

Of Constitutional Decapitation and Healthcare

Tax Notes, Vol. 128, No. 2, July 12, 2010
Number of pages: 27 Posted: 15 Apr 2010 Last Revised: 24 Sep 2015
Steven J. Willis and Nakku Chung
University of Florida Levin College of Law and affiliation not provided to SSRN
Downloads 1,440 (26,353)

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obamacare, health care, reform, capitation tax, excise tax, income tax, penalty, individual responsibility, individual mandate

2.

Oy Yes, the Healthcare Penalty is Unconstitutional

Tax Notes, Vol. 129, No. 6, Nov. 8, 2010
Number of pages: 8 Posted: 07 Nov 2010 Last Revised: 24 Sep 2015
Steven J. Willis and Nakku Chung
University of Florida Levin College of Law and affiliation not provided to SSRN
Downloads 686 (74,196)

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Healthcare penalty, Obamacare, unconstitutional, excise tax, income tax, direct tax, apportionment, Calvin Johnson, Edward Kleinbard

3.

The Wrong House: Why 'Obamacare' Violates the U.S. Constitution's Origination Clause

Washington Legal Foundation Working Paper Series No. 190 (January 2015)
Number of pages: 41 Posted: 11 Oct 2014 Last Revised: 24 Sep 2015
Steven J. Willis and Hans Tanzler
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 550 (98,038)

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Affordable Care Act, Obama Care, Origination Clause, Tax

4.

Corporations, Taxes, and Religion: The Hobby Lobby and Conestoga Contraceptive Cases

South Carolina Law Review, Vol. 65, No. 1, 2013
Number of pages: 79 Posted: 22 Apr 2013 Last Revised: 24 Sep 2015
Steven J. Willis
University of Florida Levin College of Law
Downloads 546 (98,936)
Citation 1

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religion, tax, Hobby Lobby, free exercise, RFRA

5.

Family Law Economics, Child Support and Alimony Ruminations on Income: Part One

Florida Bar Journal, Vol. 78, No. 5, p. 34, 2004
Number of pages: 6 Posted: 11 Jul 2010
Steven J. Willis
University of Florida Levin College of Law
Downloads 405 (141,160)

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Alimony, Child Support

6.

Family Law Economics, Child Support, and Alimony: Ruminations on Income. Part Two.

Florida Bar journal, Vol. 78, No. 6, p. 34, 2004
Number of pages: 6 Posted: 11 Jul 2010
Steven J. Willis
University of Florida Levin College of Law
Downloads 349 (166,484)

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7.

The Tax Benefit Rule: A Different View and a Unified Theory of Error Correction

Florida Law Review, Vol. 42, No. 4, p. 575, 1990
Number of pages: 27 Posted: 11 Jul 2010
Steven J. Willis
University of Florida Levin College of Law
Downloads 298 (196,970)

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Tax Benefit Rule

8.

Masks, Magic & Games: The Use of Tax Law as a Policy Tool

American Journal of Tax Policy, Vol. 4, p. 41, 1985
Number of pages: 39 Posted: 14 Apr 2010
Steven J. Willis
University of Florida Levin College of Law
Downloads 255 (230,919)

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tax, tax policy, gift leaseback

9.

Credits vs. Taxes: The Constitutional Effects on the Health Care Reform Debate

Washington Legal Foundation Working Paper No. 176
Number of pages: 24 Posted: 23 May 2011
Steven J. Willis and Nakku Chung
University of Florida Levin College of Law and affiliation not provided to SSRN
Downloads 254 (231,751)

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credits, taxes, Obamacare, healthcare, constitution, taxing power, spending power, deductions, expenditure

10.

Some Limits of Tax Mitigation, Equitable Recoupment, and Res Judicata: Reflections Prompted by Chertkof v. United States

Tax Lawyer, Vol. 38, p. 625, 1985
Number of pages: 39 Posted: 11 Jul 2010
Steven J. Willis
University of Florida Levin College of Law
Downloads 247 (238,118)

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Tax Mitigation, Equitable Recoupment, Res Judicata, Tax

11.

Erroneous Deductions and the Tax Benefit Rule

Tax Notes, Vol. 68, p. 1479, 1995
Number of pages: 9 Posted: 11 Jul 2010
Steven J. Willis
University of Florida Levin College of Law
Downloads 219 (267,389)

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Tax Benefit Rule

12.

Show Me the Numbers...Please

Tax Notes, Vol. 93, No. 10, December 3, 2001
Number of pages: 11 Posted: 29 Nov 2001 Last Revised: 12 Jul 2010
Steven J. Willis
University of Florida Levin College of Law
Downloads 216 (270,777)

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13.

Leave Albertson's Alone

Tax Notes, Vol. 63, p. 1481, 1994
Number of pages: 11 Posted: 11 Jul 2010
Steven J. Willis
University of Florida Levin College of Law
Downloads 205 (284,355)

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14.

Offensive Versus Defensive Equitable Recoupment

Tax Notes, Vol. 74, p. 207, 1997
Number of pages: 11 Posted: 11 Jul 2010
Steven J. Willis
University of Florida Levin College of Law
Downloads 202 (288,203)

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15.

It's Time for Schlude to Go

Tax Notes, Vol. 93, No. 1, October 1, 2001
Number of pages: 17 Posted: 27 Sep 2001 Last Revised: 12 Jul 2010
Steven J. Willis
University of Florida Levin College of Law
Downloads 195 (297,568)

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16.

Affordable Care Act Fails for Lack of Uniformity

27 U. Fla. J.L. & Pub. Pol'y 81 (2016), University of Florida Levin College of Law Research Paper No. 16-26
Number of pages: 31 Posted: 20 Jun 2016 Last Revised: 17 Aug 2016
Steven J. Willis and Hans Tanzler
University of Florida Levin College of Law and University of Florida Levin College of Law
Downloads 190 (304,667)

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Affordable Care Act, ACA, individual mandate, uniformity, uniform tax clause

17.

No Health Care Penalty? No Problem: No Due Process

American Journal of Law & Medicine, Vol. 38, pp. 516-536, 2012
Number of pages: 21 Posted: 06 Feb 2012 Last Revised: 24 Sep 2015
Steven J. Willis and Nakku Chung
University of Florida Levin College of Law and affiliation not provided to SSRN
Downloads 175 (327,919)

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Health Care Act, Due Process, Procedural Due Process, Health Insurance, Unconstitutional Direct Tax, Individual Mandate, Necessary and Proper, Tenth Amendment, Penalty, Obamacare, Anti Injunction Act

18.

Albertson's: A Little Less Emotion, Please!

Tax Notes, Vol. 64, p. 961, 1994
Number of pages: 4 Posted: 11 Jul 2010
Steven J. Willis
University of Florida Levin College of Law
Downloads 171 (334,709)

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tax law, Albertson's, deferred compensation

19.

People in Glass Houses

Tax Notes, Vol. 113, No. 5, October 30, 2006
Number of pages: 13 Posted: 27 Oct 2006 Last Revised: 12 Jul 2010
Steven J. Willis
University of Florida Levin College of Law
Downloads 164 (346,959)

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20.

Equitable Recoupment: More Pitfalls for the Unwary

Tax Notes, Vol. 81, p. 361, 1998
Number of pages: 10 Posted: 11 Jul 2010
Steven J. Willis
University of Florida Levin College of Law
Downloads 162 (350,638)

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Equitable Recoupment

21.

Correction of Errors Via Equitable Recoupment: Some People Still Do Not Understand

Tax Notes, Vol. 52, p. 1421, 1991
Number of pages: 9 Posted: 11 Jul 2010
Steven J. Willis
University of Florida Levin College of Law
Downloads 148 (377,895)

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Equitable Recoupment

22.

Corporations, Fiduciaries, and Conflicts of Interst

Louisiana Law Review, Vol. 36, No. 1, p. 320, 1975
Number of pages: 7 Posted: 11 Jul 2010
Steven J. Willis
University of Florida Levin College of Law
Downloads 121 (441,881)

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23.

Carryover Basis Provisions of the Tax Reform Act of 1977

Tax Lawyer, Vol. 31, No. 1, p. 191, 1977
Number of pages: 37 Posted: 11 Jul 2010
Steven J. Willis
University of Florida Levin College of Law
Downloads 100 (507,606)

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Basis, tax law

24.

Of [Im]Permissible Illogic and Section 1031

Florida Law Review, Vol. 34, No. 1, p. 72, 1982
Number of pages: 24 Posted: 11 Jul 2010
Steven J. Willis
University of Florida Levin College of Law
Downloads 98 (514,434)

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Section 1031

25.

I.R.C. Section 274(B) and Duberstein Resurface: The Emperor Still Has No Clothes

Arizona Law Review, Vol. 25, No. 4, 1983
Number of pages: 32 Posted: 11 Jul 2010
Michael S. Hawley and Steven J. Willis
affiliation not provided to SSRN and University of Florida Levin College of Law
Downloads 97 (517,862)

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26.

The Option Aspect of Non-Recourse Debt

54 Tax Notes 441 (1992)
Number of pages: 20 Posted: 01 Jan 2014
Steven J. Willis
University of Florida Levin College of Law
Downloads 96 (521,498)

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Nonrecourse debt, tax benefit rule

27.

How a Spouse Can Profit by Paying Partner's Principal

49 New Mexico Law Review 283 (2019), University of Florida Levin College of Law Research Paper No. 19-27
Number of pages: 72 Posted: 18 Sep 2019 Last Revised: 08 Oct 2019
Steven J. Willis
University of Florida Levin College of Law
Downloads 70 (628,200)

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divorce; property division; community property; equitable distribution; marital home; family law

28.

A Game Theory View of Family Law: Divorce Planning for a 500% "Family-Tax"

18 FIU L. Rev. 151 (2023), University of Florida Levin College of Law Research Paper Forthcoming
Number of pages: 41 Posted: 13 Apr 2024 Last Revised: 26 Apr 2024
Steven J. Willis
University of Florida Levin College of Law
Downloads 33 (861,429)

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family law, game theory, tax, divorce, divorce planning, child support, alimony, property division

29.

Property Transfers Incident to Divorce: The End of a Nightmare, the Opening of Two Loopholes

Posted: 14 Apr 2010
Steven J. Willis
University of Florida Levin College of Law

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divorce, tax, property division