Office Details
Administrative Assistant: Latosha Davis, 410.837.4689
John and Frances Angelos Law Center, Room 1006
Awards and Honors
Sawl Ewing Award
Education
L.L.M., University of Denver
J.D., University of Denver
M.B.A., University of Denver
B.A., University of Denver
Areas of Expertise
Business Entity Taxation
Federal Income Taxation
Partnership Taxation
Biography
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. In 2024, he was cited for his partnership taxation expertise in a front-page article in the Sunday New York Times.
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, Strafford, and the Wilmington Tax Group.
Walter D. Schwidetzky & Fred B. Brown, Understanding Taxation of Business Entities (3rd ed. forthcoming).
Mark A. Sargent & Walter D. Schwidetzky, Limited Liability Company Handbook (2026-2027 ed.).
Richard M. Lipton, Paul Carman, Walter D. Schwidetzky & Ross Cohen, Partnership Taxation (6th ed. 2026).
Walter D. Schwidetzky & Fred B. Brown, Understanding Taxation of Business Entities (2d ed. 2021).
Richard M. Lipton, Paul Carman, Walter D. Schwidetzky & Ross Cohen, Partnership Taxation (5th ed. 2021).
Walter D. Schwidetzky, Otay Shows Why We Need the Economic Substance Doctrine, 191 Tax Notes Fed. 2279 (2026).
Walter D. Schwidetzky, Sirius Solutions, LLLP: The Fifth Circuit Panel's Disappointing Decision, 190 Tax Notes Fed. 1441 (2026).
Walter D. Schwidetzky, Related Party Partnerships: The Ultimate Tax Dodge, 79 Tax Law., Apr. 7, 2026.
Walter D. Schwidetzky, Letter to the Editor, The Otay Sham, 188 Tax Notes Fed. 1285 (2025).
Walter D. Schwidetzky, What's in a Name: Who Qualifies as a Limited Partner for Self-Employment Tax Purposes?, 41 J. Tax’n Invs. 3 (2024).
Walter D. Schwidetzky, Reforming Self-Employment Taxes, 185 Tax Notes Fed. 461 (2024).
Walter Schwidetzky, In Memory of J. Leigh Griffith, 43 ABA Tax Times, Jan. 2024, at 54.
Walter D. Schwidetzky, Real-World Reform of Partnership Allocations, 77 Tax Law. 169 (2023).
Walter D. Schwidetzky,The Worthlessness Deduction for Partnership Interests: An Unguided Missile, 183 Tax Notes Fed. 461 (2024).
Walter D. Schwidetzky, The Wyden Proposals on Partnership Debt: Step Forward or Back?, 76 Tax Law. 389 (2023).
Walter D. Schwidetzky, Partnership Guaranteed Payments: A Bad Idea That Should be Repealed, 180 Tax Notes Fed. 1599 (2023).