Franz Cuhel (1862–1914) was a jurist, imperial-royal government councillor, and specialist writer associated with Carl Menger’s circle in Vienna. He built one of the first calculating machines and, in Zur Lehre von den Bedürfnissen (1907), defined 29 categories of needs and was the first to show that subjective utility cannot be measured or calculated. The Prague University of Economics named its annual Franz Cuhel Memorial Lecture after him.