- Federal Tax Law
- Tax Policy
- Philosophy of Law
Stephen Utz is a widely recognized expert in federal tax law, tax policy, and the philosophy of law who has taught at UConn Law since 1983, where his course offerings have included Federal Income Taxation, Federal Taxation of Partners and Partnerships, Tax Policy, Federal Taxation of Corporations, and Property. The holder of a B.A. in philosophy from Louisiana State University, a Ph.D. in philosophy from the University of Cambridge, and a J.D., with high honors, from the University of Texas School of Law, Professor Utz clerked for Judge Joseph T. Sneed of the United States Court of Appeals for the Ninth Circuit in 1979-1980, after which he practiced for three years as an associate attorney at Caplin & Drysdale, Chartered, in Washington, DC. In addition to teaching at the Law School for 30 years, Professor Utz has held visiting professorships at New York University School of Law, (fall semester, 1996); Free University of Berlin, as a DAAD Guest Professor (summer semester, 2006), as a Fulbright Senior Specialist in 2009 and 2012, and stipends from German law firms in 2007, 2008, 2010, and 2013; the Law Faculty of Aix-Marseille, 1995 and 2007; and Trinity College, in Hartford, 1989-1999.
An interdisciplinary scholar in the law and philosophy, Professor Utz’s writing includes numerous book chapters and articles on tax law and philosophical topics, several written in French. Professor Utz, who as a law student was articles editor for the Texas Law Review, also is the author of several books, including Tax Policy: A Survey and Introduction to the Principal Debates; Federal Income Taxation of Partners and Partnerships; and Inside Tax Law: What Matters and Why. His most recent book, Federal Tax Law: Practice, Problems, and Perspective, was published in 2013.
Stephen Utz, Chartism and the Income Tax, 2013 British Tax Rev. 192 (2013)
Notes on American Legal Methodology, in Martin Häublein & Stephen Utz (eds.), Rechtsgeschäft, Methodenlehre und darüber hinaus: Liber Amicorum für Detlef Leenen 295 (2012)
Stephen Utz, Tax Neutrality, in Mélanges pour Pierre Beltrame (ed. C.Louit, G.Orsoni, C.Viessant, M.Masclet de Barbarin, F.Bin 2010)
Stephen Utz, Thoughts on Corrective Justice, Recht Genau: Liber amicorum für Jürgen Prölss zum 70. Geburtstag (2009), pp 211-225
Stephen Utz, Le concept hartien d’obligation juridique, 2009 Analisi e diritto 165