Bio
Had Professor Hutton continued his military career, which he abandoned in 1957 after a tour of duty in Panama, he would have attained retirement in 1975. Instead he lingers on at UC Law SF, teaching tax classes and obscure seminars, comfortable in the knowledge that the Internal Revenue Code will outlast him.
A native of Detroit and a beneficiary of its then-excellent public schools, Hutton pursued a meandering post-military educational path — Dartmouth for skiing and philosophy, Michigan for golf and law, and NYU for the West Village and tax. His extended New York period featured an entirely unremarkable Wall Street apprenticeship, a dozen years in the cocoon of the academy (NYU), and the contagion of the Catskills fly fishing virus, from which he would never recover.
At UC Law SF since 1980, Hutton edits The Back Forty, consorts with environmentalists of the land-trust persuasion, and serves as a director of several habitually under funded nonprofit organizations located in places like Santa Fe. Summer — the principal justification of his teaching career — finds him in one of the last best places, Montana, despite the recent quantification of its formerly “reasonable and prudent” speed limit.
Scholarship
Books
聽(Hyperion Society 2d ed. 2003) (editor-in-chief).
聽(Hyperion Society 1995) (editor-in-chief, with student editors Lisa Burkdall & Audra Mai).
Charitable Giving After ERTA聽(California Continuing Education of the Bar 1982) (with Bruce S. Ross).
Exempt Organizations: Tax Strategies and Legal Problems聽(Practising Law Institute 1982) (with Stephen Schwarz).
A Special Tax Program for Non Specialists聽(Continuing Legal Education in Colorado 1981).
Tax Strategies for Personal Investment Programs聽(Program of Advanced Professional Development 1981).
Problems in the Acquisition, Management and Disposition of Investment Real Properties: Problems, Cases and Materials for a Short Course聽(St. Louis 精东影业 School of Law 1980) (with William Natbony & Henry Ordower).
Major Tax Aspects of Real Estate Transactions聽(Washington Law School Foundation 1979).
Journal Articles
Conservation for Tax Dollars: The New 搂2031(c) Exclusion, 19聽Est. Plan. & Calif. Prob. Rep.聽68 (1997).
Primer #4: Understanding and Illustrating Tax Benefits, 5聽Back Forty聽[insert] (May/June 1995).聽
Tax Policy: The Chafee Bill- Trick or Treat?, 5聽Back Forty聽(Sept/Oct 1995).聽
Below-Market Interest on Loans and Installment Sales: Tax Consequences, 4聽Back Forty聽1 (Mar./Apr. 1994).聽
The Inurement Rule and Ownership of Copyrights, 9聽Exempt Org. Tax Rev.聽813 (1994) (with Cynthia R. Rowland).聽
Of Blimps and Appraisals and Judicial Grace, 4聽Back Forty聽13 (Nov./Dec. 1993).聽
Tax-Deferral Transactions: Installment Sales, Like-Kind Exchanges and Involuntary Conversion, 4聽Back Forty聽1 (Nov./Dec. 1993).聽
Agricultural Preservation: Protesting the Application of Revenue Ruling 78-384, 3聽Back Forty聽12 (Sept./Oct. 1992).聽
Introduction to the Problems of Acquiring Properties from Partnerships, Corporations, Estates, and Trusts, 3聽Back Forty聽1 (Nov./Dec. 1992).聽
McLennan I:聽Does the Government Have an Attitude Problem?, 2聽Back Forty聽7 (Sept. 1991).聽
Easements in the Wake of Catastrophe: The Legal Fallout, 1聽Back Forty聽1 (Apr. 1991) (with Walter T. Moore).聽
Fundraising (and Maybe Acquisition Planning) with Charitable Remainder Trusts, 2聽Back Forty聽1 (Oct. 1991).聽
Of Unrequited Deductions (and Lost Hopes), 2聽Back Forty聽8 (Sept. 1991).聽
Primer #1: Bargain Sales, 1聽Back Forty聽[insert] (Feb. 1991).聽
Primer #2: Options, 2聽Back Forty聽[insert] (May/June 1991).聽
Primer #3: Donations of Appreciated Property鈥擨ncome Tax Consequences, 2聽Back Forty聽[insert] (Sept. 1991).聽
罢丑别听Forte聽Decision鈥擜nother Perspective, 1聽Back Forty聽10 (Mar. 1991).
Charitable Contribution Planning: Perils and Precautions, 1聽Back Forty聽1 (May 1990).聽
Extinguishment of Easements: Division of Proceeds Clauses, 1聽Back Forty聽5 (June 1990).聽
Mathematical Prescriptions for Relief of the Public Charity Status Blues, 1聽Back Forty聽1 (Oct. 1990).聽
Of Easements, Appraisers, and 鈥淔undamental鈥 Errors, 1聽Back Forty聽5 (July/Aug. 1990).
The Withdrawing Partner: Sale versus Liquidation, 48聽Inst. Fed. Tax.聽27.1 (1990).
Unrequited Gifts: The Tax Fallout, 1聽Back Forty聽6 (Oct. 1990).聽
Real Estate Tax Planning: An Oxymoron Whose Time Has Come?, 264聽PLI/Tax聽401 (1987).
Recent Developments in Tax-Exempt Organizations, 18聽U.S.F. L. Rev.聽649 (1984) (with Stephen Schwartz).聽
Holiday Special: The Repackaging of Real Estate, 1聽W. Tax聽1 (Dec. 1982).
On Aging Collapsible Properties, 6聽J. Corp. Tax’n聽357 (1980).
Partial Liquidations and Corporate Shareholders, 6聽J. Corp. Tax’n聽359 (1980).
罢丑别听Uris聽Case鈥擬ore Fun with E&P, 6聽J. Corp. Tax’n聽354 (1980).
The Consenting Ex-Shareholder鈥擟an He Manage?, 6聽J. Corp. Tax’n聽361 (1980).