Steve Black

Texas Tech University School of Law

Professor of Law

3311 18th Street

Lubbock, TX 79409

United States

University of Houston Law Center

Houston, TX 77204

United States

SCHOLARLY PAPERS

18

DOWNLOADS
Rank 20,837

SSRN RANKINGS

Top 20,837

in Total Papers Downloads

3,219

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (18)

1.

When a Discount Isn't a Bargain: Debunking the Myths Behind Family Limited Partnerships

University of Memphis Law Review, Vol. 32, 2002
Number of pages: 103 Posted: 01 Nov 2007
Utah Valley University, Texas Tech University School of Law and Parr Waddoups Brown Gee & Loveless
Downloads 1,104 (25,662)

Abstract:

Loading...

family limited partnership, limited partnership, estate planning, tax, income tax, estate, business succession, business, estate tax, gift tax

2.

A Capital Gains Anomaly: Commissioner v. Banks and the Proceeds from Lawsuits

St. Mary's Law Journal, Vol. 43, p. 113, 2011
Number of pages: 74 Posted: 07 Jun 2011 Last Revised: 28 Jan 2012
Texas Tech University School of Law, Utah Valley University and Parr Waddoups Brown Gee & Loveless
Downloads 346 (113,628)

Abstract:

Loading...

attorneys fees, capital gains, taxation, income, damages

3.

Capital Gains Jabberwocky: Capital Gains, Intangible Property, and Tax

Hofstra Law Review, Vol. 41, No. 359, 2012
Number of pages: 40 Posted: 17 May 2013
Steve Black
Texas Tech University School of Law
Downloads 279 (143,063)

Abstract:

Loading...

tax, capital gains, taxation, intangible assets, intellectual property, IP

4.

A Daddy-Daughter Chat About Economic Substance

Number of pages: 37 Posted: 12 Oct 2008
Steve Black
Texas Tech University School of Law
Downloads 229 (173,909)

Abstract:

Loading...

economic substance, income tax, tax, doctrine, codification, gregory

5.

A National Tax Bar: An End to the Attorney-Accountant Tax Turf War

St. Mary's Law Journal, Vol. 36, No. 1, 2004
Number of pages: 83 Posted: 07 Nov 2007
Katherine D. Black and Steve Black
Utah Valley University and Texas Tech University School of Law
Downloads 212 (186,957)

Abstract:

Loading...

tax, income tax, tax practice, tax bar, accountant, cpa, federalism, practitioner, tax ethics

6.

Taxation of Contingency Fees: Deductions for Expenses?

Tax Notes, Vol. 2009, No. 229-4, 2010
Number of pages: 5 Posted: 19 Sep 2010
Utah Valley University, Parr Waddoups Brown Gee & Loveless and Texas Tech University School of Law
Downloads 193 (203,790)

Abstract:

Loading...

taxation, attorneys fees, deductions

7.

Justice Scalia's Tax Jurisprudence

University of Toledo Law Review, Vol. 34, pp. 509-534, 2003
Number of pages: 23 Posted: 31 Oct 2003 Last Revised: 09 Nov 2007
Steve Black and Katherine D. Black
Texas Tech University School of Law and Utah Valley University
Downloads 152 (250,042)

Abstract:

Loading...

scalia, justice scalia, antonin scalia, jurisprudence, tax, income tax, property tax

8.

Taxation of Contingency Fees after Banks and Banaitis

Tax Notes, November 2009
Number of pages: 8 Posted: 02 Jan 2010
Utah Valley University, Parr Waddoups Brown Gee & Loveless and Texas Tech University School of Law
Downloads 133 (277,798)

Abstract:

Loading...

9.

Same-Sex Marriage and Taxes

Brigham Young University Journal of Public Law, Vol. 22, pp. 327-357, 2008
Number of pages: 31 Posted: 17 Nov 2009
Steve Black
Texas Tech University School of Law
Downloads 130 (282,534)

Abstract:

Loading...

tax, income tax, family, same-sex marriage, marriage, tax benefits

10.

Is the IRS the Solution to Illegal Immigration?

William Mitchell Law Review, Vol. 35, No. 309, 2008
Number of pages: 31 Posted: 17 Nov 2009
Katherine D. Black, Steve Black and Ryan H. Pace
Utah Valley University, Texas Tech University School of Law and Weber State University (WSU)
Downloads 85 (376,313)

Abstract:

Loading...

tax, income tax, immigration, reform, illegal immigration

11.

Discounts are Dead: A Second Look at A. Strangi Est.

Taxes - The Tax Magazine, Vol. 79, p.39, 2001
Number of pages: 8 Posted: 14 Oct 2008
Utah Valley University, Texas Tech University School of Law and Parr Waddoups Brown Gee & Loveless
Downloads 70 (420,178)

Abstract:

Loading...

family limited partnerships, discounts, tax planning, estate planning, family partnership

12.

Virtual Zoning

Number of pages: 38 Posted: 13 Oct 2008
Steve Black
Texas Tech University School of Law
Downloads 64 (440,335)

Abstract:

Loading...

free speech, internet, zoning, virtual zoning, e-zoning, first amendment, indecent, adult

13.

The Copyright Box Model

41 Seattle Law Review 179 (2017).
Number of pages: 30 Posted: 30 Oct 2017
Steve Black
Texas Tech University School of Law
Downloads 56 (469,553)

Abstract:

Loading...

Intellectual Property, International Competition, International Tax, Copyright, Tax, Patent Box, Irish Patent Box, tax incentives, patent, BEPS, OECD, base erosion, technology, copyright box, patent box, innovation box

14.

Psst! Wanna Buy a Bridge? IP Transfers of Non-Existent Property

31 Georgia State University Law Review 523 (2015)
Number of pages: 56 Posted: 18 Jun 2015
Steve Black
Texas Tech University School of Law
Downloads 56 (469,553)

Abstract:

Loading...

non-existent property, property, IP transfer, IP, patent transfer, pre-invention agreement, non-existent assets, patent law

15.

Analysis of New Hampshire Income Tax Proposal

Number of pages: 9 Posted: 13 Oct 2008
Steve Black
Texas Tech University School of Law
Downloads 50 (493,651)

Abstract:

Loading...

tax, income tax, state tax, property tax, new hampshire

16.

Do You Want Innovation and Jobs? Repeal ยง 511

Washburn Law Journal, Vol. 57, No. 3, 2018
Number of pages: 32 Posted: 29 Aug 2018
Steve Black
Texas Tech University School of Law
Downloads 24 (631,667)

Abstract:

Loading...

Intellectual Property, Unrelated Business Income Tax, Exempt Organizations, Nonprofits, Innovation, Universities, Income Tax

17.

Cyberdamages

36 Santa Clara High Technology Law Journal 1 (2020)
Number of pages: 33 Posted: 11 Mar 2020
Steve Black
Texas Tech University School of Law
Downloads 23 (638,551)

Abstract:

Loading...

cyberlaw, breach, theft of information, identity theft, personal information, PII, data, cybersecurity

18.

Who Owns Your Data?

Indiana Law Review, Vol. 54, No. 2, 2021
Number of pages: 35
Steve Black
Texas Tech University School of Law
Downloads 13

Abstract:

Loading...

data, data regulation, property, ownership, General Data Protection Regulation, GDPR, California Consumer Privacy Act, CCPA, consumer data