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Stephen Utz - Scholarship

Books

• Federal Income Taxation of Partners and Partnerships: 1999 Supplement (American Law Institute-American Bar Association 1999).
• Federal Income Taxation of Partners and Partnerships (American Law Institute-American Bar Association 1995).
• Tax Policy: An Introduction and Survey of the Principal Debates (1993).
• Teacher's Manual to Accompany Tax Policy: An Introduction and Survey of the Principal Debates (1993).

Book Chapters

• The Realism of Geoffrey Hill, in The Poetry of Geoffrey Hill (H. Bloom ed., 1986).

Journal Articles

• Le Paradoxe du Chantage, XXXII Revue de la Recherche Juridique 1989 (2007).
• Associative Obligation and Law's Authority, 17 Ratio Juris 3 (2004).
• Federalism in Health Care: Costs and Benefits Revisited, __ Houston Law Review __ forthcoming (2003).
• Allocation and Reallocation in Accordance with the Partners= Interests in the Partnership, 56 Tax Lawyer 357 (2003).
• Ability to Pay, 23 Whittier Law Review 867 (2002).
• Determining a Partner's Share of Unrealized Receivables at the Liquidation of the Partner's Interest, 78 Taxes No. 10, at 37 (October 2000).
• Etude de l'influence de la pensee fiscale de Jean-Baptiste Say sur John Stuart Mill, XXI Revue de la Recherche Juridique 301 (1998).
• Federalism in Health Care: Costs and Benefits, 28 Connecticut Law Review 127 (1995).
• The Death (and Taxes) of a Partner, 10 Practical Tax Lawyer 13 (Fall 1995).
• Tax Harmonization and Coordination in Europe and America, 9 Connecticut Journal of International Law 767 (1994).
• Rules, Principles, Algorithms and the Description of Legal Systems, 5 Ratio Juris 23 (1992).
• Partnership Taxation in Transition: Of Form, Substance, and Economic Risk, 41 Monthly Digest of Tax Articles 1 (1991).
• A Comment on Disproportionate Loss Allocations and Other Matters, 49 Tax Notes 1025 (November 26, 1990).
• Partnership Taxation in Transition: Of Form and Substance and Economic Risk, 43 The Tax Lawyer 693 (1990).
• The Authority of the Rules of Baseball: The Commissioner as Judge, 16 Journal of the Philosophy of Sport 89 (1989).
• Taxpayer May Not Always Have Income When Fine or Penalty is Paid by Another, 69 Journal of Taxation 112 (1988).
• Partners in Crane: Partnership Investment and Economic Risk (Crane Rule), 31 Tax Notes 827 (May 26, 1986).
• Maine's Ancient Law and Legal Theory, in [Faculty Symposium], 16 Connecticut Law Review 821 (1984).
• Opening the Capitol Market to Women: The Tax-Exempt Dimension, 23 Foundation News 35 (1982).
• Comment: The New Definition of Seniority System Violations Under Title VII, 56 Texas Law Review 301 (1978).
• On Teleology and Organisms, 44 Philosophy of Science 313 (1977).

News & Other Articles

• The Power to Destroy: Connecticut's Corporate Tax Has Been Discriminating Against the Federal Borrowing Power, 21 Connecticut Law Tribune 14 (February 13, 1995).

Reviews

• Book Review, 11 Connecticut Journal of International Law 395 (1996) (reviewing D. Pugsley, Justinian's Digest and The Compilers).