Calvin H. Johnson
- Andrews & Kurth Centennial Professorship in Law
- John T. Kipp Chair Emeritus in Corporate and Business Law
Featured Work
Article
Dead Pollock
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year-2009
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Article
Taxing the Consumption of Capital Gains
Calvin H. Johnson, Taxing the Consumption of Capital Gains, 28 Virginia Tax Review 477 (2009). <https://law.utexas.edu/faculty/calvinjohnson/consumed_capital_gains.pdf> -
Article
States Rights? What States' Rights?: Implying Limitations on the Federal Government from the Overall Design
Calvin H. Johnson, States Rights? What States' Rights?: Implying Limitations on the Federal Government from the Overall Design, 57 Buffalo Law Review 225 (2009). -
Article
Why Do Venture Capital Funds Burn Research and Development Deductions?
Calvin H. Johnson, Why Do Venture Capital Funds Burn Research and Development Deductions? 29 Virginia Tax Review 29 (2009).
year-2008
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Article
The Effective Tax Ration and the Undertaxation of Intangibles
Calvin H. Johnson, The Effective Tax Ration and the Undertaxation of Intangibles, Tax Notes, December 15, 2008, at 1289. -
Article
Elephant in the Parlor: Repeal of Step-up in Basis at Death
Calvin H. Johnson, Elephant in the Parlor: Repeal of Step-up in Basis at Death, Tax Notes, December 8, 2008, at 1181. <https://law.utexas.edu/faculty/calvinjohnson/elephant-in-the-parlor.pdf> -
Article
Closing Deferred Revenue
Calvin H. Johnson, Closing Deferred Revenue, Tax Notes, November 24, 2008, at 965.
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Article
Impose Capital Gains Tax on Like-Kind Exchanges
Calvin H. Johnson, Impose Capital Gains Tax on Like-Kind Exchanges, Tax Notes, October 27, 2008, at 475. <https://law.utexas.edu/faculty/calvinjohnson/like-kind-exchanges.pdf> -
Article
Wash Sales with Replacement by Related Parties
Calvin H. Johnson, Wash Sales with Replacement by Related Parties, Tax Notes, September 29, 2008, at 1325. -
Article
Amended Returns--Imposing a Duty to Correct Material Mistakes
Calvin H. Johnson, Amended Returns--Imposing a Duty to Correct Material Mistakes, Tax Notes, September 8, 2008, at 979. -
Article
Deferred Payment Sales: Change the Basis and Character Rules
Calvin H. Johnson, Deferred Payment Sales: Change the Basis and Character Rules, Tax Notes, July 14, 2008, at 157. -
Article
End Tax-Free Monetization of Wealth
Calvin H. Johnson, End Tax-Free Monetization of Wealth, Tax Notes, June 30, 2008, at 1361. -
Article
Pretty Cruddy Investments Brought to You by Stimulus Depreciation
Calvin H. Johnson, Pretty Cruddy Investments Brought to You by Stimulus Depreciation, Tax Notes, February 11, 2008, at 731. <https://law.utexas.edu/faculty/calvinjohnson/pretty-cruddy-investments.pdf> -
Article
Sale of Goodwill and Other Intangibles as Ordinary Income
Calvin H. Johnson, Sale of Goodwill and Other Intangibles as Ordinary Income, Tax Notes, January 14, 2008, at 321. <https://law.utexas.edu/faculty/calvinjohnson/sale-goodwill-other-intangibles-as-income.pdf> -
Book Chapter
Income Tax Cases
Calvin H. Johnson, Income Tax Cases, in 2 Encyclopedia of the Supreme Court of the United States 453 (David S. Tanenhaus ed.; Detroit: Macmillan Reference USA, 2008). -
Article
Really Cool Stuff: Digital Searches into the Constitutional Period
Calvin H. Johnson, Really Cool Stuff: Digital Searches into the Constitutional Period, 25 Constitutional Commentary 25 (2008).
year-2007
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Article
Repeal Tax Exemption for Municipal Bounds
Calvin H. Johnson, Repeal Tax Exemption for Municipal Bounds, 117 Tax Notes, December 24, 2007 at 1259. <https://law.utexas.edu/faculty/calvinjohnson/repeal-exempt-muni-bonds.pdf>. -
Article
The Shelf Project: Revenue Raising Projects that Defend the Tax Base
Calvin H. Johnson, The Shelf Project: Revenue Raising Projects that Defend the Tax Base, Tax Notes , December 10, 2007 at 1077. <https://law.utexas.edu/faculty/calvinjohnson/shelf-project.pdf> -
Article
Replace the Corporate Tax with a Market Capitalization Tax
Calvin H. Johnson, Replace the Corporate Tax with a Market Capitalization Tax, Tax Notes, December 10, 2007, at 1082. <https://law.utexas.edu/faculty/calvinjohnson/replace-corporate-tax.pdf> -
Article
Expensing for Extraordinary Returns
Calvin H. Johnson, Viewpoint, Expensing for Extraordinary Returns, Tax Notes, October 22, 2007, at 360. <https://law.utexas.edu/faculty/calvinjohnson/expensing-extraordinary.pdf>. -
Article
The Four Good Dissenters in Pollock
Calvin H. Johnson, The Four Good Dissenters in Pollock, 32 Supreme Court History 162 (2007). <https://law.utexas.edu/faculty/calvinjohnson/4_Good_Dissenters_in_Pollock.pdf>.