Walter D. Schwidetzky
Professor of Law
wschwidetzky@ubalt.edu
410.837.4410, Business Center 483
Administrative Assistant: Peggie Albiker
410.837.4470, Law Center 300
Education
LL.M., 1984; J.D., 1978; M.B.A, 1978; B.A., University of Denver, 1974
Areas of Expertise
Business Entity Taxation
Business Organization
Federal Income Tax
Individual Taxation
Partnership Taxation
Trusts and Estates
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.
Selected Publications
Books
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
Integrating Sub-chapters K and S-Just Do It, 62 Tax Lawyer 749 (2009)
Family Limited Partnerships The Beat Goes On, 60 Tax Lawyer 277 (2007)
The 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).