Professor of Law
John and Frances Angelos Law Center, Room 1016
Administrative Assistant: Latosha Davis
John and Frances Angelos Law Center, Room 1006
LL.M., 1984; J.D., 1978; M.B.A, 1978; B.A., University of Denver, 1974
Areas of Expertise
Business Entity Taxation
Federal Income Taxation
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's specialty is partnership taxation. He has authored or co-authored 3 books and has published over 35 articles in academic and professional journals. Unusually for a law professor, many of articles have been appeared in peer-reviewed journals. Several of his publications have been cited by United States Courts of Appeal and Federal District Courts, and one article was discussed in some detail in an 8th Circuit decision.
In 2010 Schwidetzky was made a member of the prestigious American Law Institute.
Schwidetzky is a member of, and active in, the Partnership and LLC Committee of the Tax Section of the American Bar Association. He frequently speaks on tax matters, including for the Max Planck Institute in Munich, Germany, the ABA Tax Section, the ABA LLC Institute, the ABA Real Property, Probate and Trust Law Section, Baltimore's Mannes Greenberg Tax Society, and the Maryland Institute for the Continuing Professional Education of Lawyers.
, 5th edition, Carolina Academic Press (with Richard Lipton, Paul Carman and Ross Cohen/Charles Fassler)
Understanding Business Entity Taxation, 2nd Edition, Carolina Academic Press (with Prof. Fred Brown)
Limited Liability Handbook, annual editions, Thomson Reuters (1994-2021) (early editions with former Villanova Dean Mark Sargent)
Articles and Essays
Partnership Debt Workouts During a Pandemic, 169 Tax Notes 229 (2020) (Republished by the Practicing Law Institute)
In Defense of the PIP Regulations, 72 Tax Lawyer 519 (2019, peer-reviewed journal)
Temporary and Proposed Section 752 Regulations, Progress or Regress?, 35 Journal of Taxation of Investments 3 (2017, peer-reviewed journal)
The Negative Capital Account Maze, 152 Tax Notes 1107 (2016)
The Integration of Subchapters S and K, The Beat Goes On, 18 Chapman Law Review 93 (2014)
Income Taxation in the United States and Germany: The Rugged Individualist Meets the Social Activist, 27 Journal of Taxation of Investments 3 (with Rolf Eicke) (2010, peer-reviewed journal)
Integrating Sub-chapters K and S-Just Do It, 62 Tax Lawyer 749 (2009, peer-reviewed journal)
Notice 2007-9 (brief article written in German) IStR (2008, premier German international tax journal)
Family Limited Partnerships The Beat Goes On, 60 Tax Lawyer 277 (2007, peer-reviewed journal)
Proposed Regulations on Non-compensatory Options, 21 Journal of Taxation of Investments 155 (2004, peer-reviewed journal)
Options to Acquire Partnership Interests, Can the Tax Law Keep Pace?, 20 Journal of Taxation of Investments 99 (2003, peer-reviewed journal)
Last Gasp Estate Planning: The Formation of Family Limited Liability Entities Shortly Before Death, 21 The Virginia Tax Review 1 (2001)