Professor of Law
John and Frances Angelos Law Center, Room 1016
Administrative Assistant: Deborah Pinkham
John and Frances Angelos Law Center Room 518
LL.M., 1984; J.D., 1978; M.B.A, 1978; B.A., University of Denver, 1974
Areas of Expertise
Business Entity Taxation
Federal Income Tax
Schwidetzky joined the faculty in 1985 and served as the director of the Graduate Tax Program from 1989 to 2000. Prior to joining the faculty, he practiced law in Denver for six years, concentrating in tax and business law. He was also an adjunct professor at the University of Denver College of Law.
Schwidetzky co-authors Partnership Taxation (LexisNexis) and the Limited Liability Handbook (West). He also wrote the chapter on capital gains for the Matthew Bender Federal Tax Series. He has published several articles in the University of Virginia's Virginia Tax Review, and has also published articles in the Tax Lawyer, Tulane Law Review, University of Oklahoma Law Review, Southern Methodist University Law Journal, Northwestern Journal of International Law and Business, American University Journal of International Law and Policy, University of Baltimore Law Review, Taxation for Lawyers, Tax Management Real Estate Journal, Complete Lawyer and the Colorado Lawyer, among others.
Schwidetzky is a member of the Partnership and LLC Committee of the Tax Section of the American Bar Association, and is active on that committee's LLC Subcommittee. He frequently lectures on tax matters and has lectured for the ABA Tax Section, the ABA Real Property, Probate and Trust Law Section, the Maryland Institute for the Continuing Professional Education of Lawyers, and other organizations. He is a member of Phi Beta Kappa, the Order of St. Ives, and the Colorado Bar.
Books and Book Chapters
Business Entity Taxation (forthcoming).
Partnership Taxation , (LexisNexis 2006, 2008 second edition) (with Richard Lipton, Paul Carman and Charles Fassler)
Limited Liability Handbook, annual editions, Thompson/West (1994-2007) (with Villanova Dean Mark Sargent)
Articles and Essays
The Integration of Subchapters S and K, The Beat GoesOn, Chap. L. Rev. (forthcoming).
Income Taxation in the United States and Germany: The Rugged Individualist Meets the Social Activist. 27 Journal of Taxation of Investments 3, Lead Article (with Rolf Eicke) (Peer Reviewed Journal) 2010
Integrating Sub-chapters K and S-Just Do It, 62 Tax Lawyer 749 (2009)
Notice 2007-9 (brief article written in German) IStR (premier German international tax journal) 2008
Proposed Regulations under Subpart F (brief article written in German) IStR (premier German international tax journal)
Family Limited Partnerships The Beat Goes On, 60 Tax Lawyer 277 (2007)
Proposed Regulations on Non-compensatory Options, A Light at the End of the Tunnel, 21 Journal of Taxation of Investments 155 (2004)
Options to Acquire Partnership Interests, Can the Tax Law Keep Pace, 20 Journal of Taxation of Investments 99 (Winter 2003) (Lead Article)
Last Gasp Estate Planning: The Formation of Family Limited Liability Entities Shortly Before Death, 21 The Virginia Tax Review 1 (Summer, 2001).
Talks and Presentations
Panelist, Pass-Through Entity Reform: Is a Major Overhaul Necessary?, Presentation at the 2014 Chapman Law Review Symposium, Business Tax Reform: Emerging Issues in the Taxation of U.S. Entities (Mar. 14, 2014) (with Kelly Phillips Erb, Roberta F. Mann, Robert K. Morrow, Bahar A. Schippel (moderator)).
Speaker, Integrating Subchapters K and S, Presentation at the 17th Annual Critical Tax Theory Conference 2014, University of Baltimore School of Law (Apr. 4, 2014).