Katherine D. Black

Utah Valley University

800 West University Parkway

Orem, UT 84058-5999

United States

SCHOLARLY PAPERS

20

DOWNLOADS
Rank 17,638

SSRN RANKINGS

Top 17,638

in Total Papers Downloads

2,833

SSRN CITATIONS

0

CROSSREF CITATIONS

2

Scholarly Papers (20)

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
Katherine D. Black, Steve Black and Michael D. Black
Utah Valley University, Texas Tech University School of Law and Parr Waddoups Brown Gee & Loveless
Downloads 1,069 (20,457)

Abstract:

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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
Steve Black, Katherine D. Black and Michael D. Black
Texas Tech University School of Law, Utah Valley University and Parr Waddoups Brown Gee & Loveless
Downloads 315 (99,637)

Abstract:

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attorneys fees, capital gains, taxation, income, damages

3.

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 208 (152,308)

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

4.

Taxation of Contingency Fees: Deductions for Expenses?

Tax Notes, Vol. 2009, No. 229-4, 2010
Number of pages: 5 Posted: 19 Sep 2010
Katherine D. Black, Michael D. Black and Steve Black
Utah Valley University, Parr Waddoups Brown Gee & Loveless and Texas Tech University School of Law
Downloads 191 (164,878)

Abstract:

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taxation, attorneys fees, deductions

5.

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 146 (207,950)

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

6.

Taxation of Contingency Fees after Banks and Banaitis

Tax Notes, November 2009
Number of pages: 8 Posted: 02 Jan 2010
Katherine D. Black, Michael D. Black and Steve Black
Utah Valley University, Parr Waddoups Brown Gee & Loveless and Texas Tech University School of Law
Downloads 132 (225,468)

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7.

Dependent Care Tax Benefits: Ethical Issues in Taxation

Journal of Accounting, Ethics and Public Policy, Vol. 10, No. 1, 2009
Number of pages: 24 Posted: 03 Jan 2010
Sheldon R. Smith, Lynn R. Smith and Katherine D. Black
Utah Valley University - Department of Accounting, affiliation not provided to SSRN and Utah Valley University
Downloads 119 (243,859)

Abstract:

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tax, credits

8.

Navigating the Statute of Limitations Maze in the Federal Income Tax Arena

Mountain Plains Journal of Business and Economics, Forthcoming
Number of pages: 24 Posted: 01 Jan 2010
Joseph S. Merrill and Katherine D. Black
affiliation not provided to SSRN and Utah Valley University
Downloads 95 (284,949)

Abstract:

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Statute of Limitations, Tax

9.

Partnership Accounting and Taxation: A Disconnect

Western Decision Sciences, Forthcoming
Number of pages: 46 Posted: 01 Jan 2010
Katherine D. Black and Sheldon R. Smith
Utah Valley University and Utah Valley University - Department of Accounting
Downloads 91 (292,862)

Abstract:

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Partnerships, Accounting

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 83 (310,235)

Abstract:

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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
Katherine D. Black, Steve Black and Michael D. Black
Utah Valley University, Texas Tech University School of Law and Parr Waddoups Brown Gee & Loveless
Downloads 69 (344,715)

Abstract:

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

12.

Ethics in Tax Legislation: The Case for Low-Income Taxpayers

Tax Notes, No. 7, 2008
Number of pages: 16 Posted: 01 Jan 2010
Sheldon R. Smith, Katherine D. Black and Lynn R. Smith
Utah Valley University - Department of Accounting, Utah Valley University and affiliation not provided to SSRN
Downloads 61 (367,636)

Abstract:

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Tax, Ethics

13.

The Refundable Child Tax Credit: Now You See it, Now You Don't

Tax Notes, December 2006
Number of pages: 17 Posted: 02 Jan 2010
Katherine D. Black and Sheldon R. Smith
Utah Valley University and Utah Valley University - Department of Accounting
Downloads 53 (393,064)

Abstract:

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Child Tax Credit

14.

Basis of Property Acquired by Gifts

Taxes - The Tax Magazine, Vol. 82, No. 41, November 2004
Number of pages: 8 Posted: 24 Jan 2005 Last Revised: 04 Jan 2010
Katherine D. Black and Jeffrey N. Barnes
Utah Valley University and Southern Utah University
Downloads 45 (421,409)

Abstract:

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Gift Tax, Basis

15.

Ethics in Federal Income Tax Legislation: Expectations vs. Reality for Low-Income Taxpayers

Journal of Accounting, Ethics and Public Policy, Vol. 10, No. 1, 2009
Number of pages: 24 Posted: 02 Jan 2010
Sheldon R. Smith, Lynn R. Smith and Katherine D. Black
Utah Valley University - Department of Accounting, affiliation not provided to SSRN and Utah Valley University
Downloads 42 (432,919)

Abstract:

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16.

Dependent Care Tax Benefits: A Sham and a Scam

Tax Notes, October 2006
Number of pages: 12 Posted: 02 Jan 2010
Katherine D. Black and Sheldon R. Smith
Utah Valley University and Utah Valley University - Department of Accounting
Downloads 41 (436,867)

Abstract:

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17.

Dependant Care Tax Benefits a Second Look

Tax Notes, November 2007
Number of pages: 14 Posted: 02 Jan 2010
Katherine D. Black and Sheldon R. Smith
Utah Valley University and Utah Valley University - Department of Accounting
Downloads 30 (485,647)

Abstract:

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tax, tax credits, dependent care

18.

Community Property for Non-Community Property States

Quinnipiac Probate Law Journal, Vol. 24, No. 3, 2011
Number of pages: 30 Posted: 21 Sep 2013
Katherine D. Black, Mary Black and Julie Black
Utah Valley University, Brigham Young University and Brigham Young University
Downloads 20 (542,127)

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19.

Earl vs. Seaborn: Did the Fruit Fall Too Far from the Tree?

Tax Analysts, 2011
Number of pages: 22 Posted: 21 Sep 2013
Katherine D. Black, Mary Black and Julie Black
Utah Valley University, Brigham Young University and Brigham Young University
Downloads 12 (592,466)

Abstract:

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community property, tax benefits

20.

The Bias Against Single Parents in the Internal Revenue Code

Tax Analysts, 2010
Number of pages: 7 Posted: 21 Sep 2013
Katherine D. Black, Mary Black and Julie Black
Utah Valley University, Brigham Young University and Brigham Young University
Downloads 11 (599,044)

Abstract:

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tax, single parents, discrimination