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Walter Schwidetzky

Walter Schwidetzky

wschwidetzky@ufl.edu

CV

Walter Schwidetzky

Visiting Professor of Law

Professor Walter Schwidetzky joined the University of Baltimore faculty in 1985 and served as the director of the Graduate Tax Program from 1989 to 2000. Prior to joining the University of Baltimore, 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.

Professor 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, Professor 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 that received over 1 million reads. He was cited by the New York Times again in 2025.

Professor Schwidetzky is a member of, and active in, the Partnership and LLC Committee of the Tax Section of the American Bar Association. Professor Schwidetzky frequently speaks on tax matters. In 2026, Prof. Karen Burke and he were part of a panel that presented a Tax Notes webinar that had over 1000 registrants. He is also spoken for the Max Planck Institute in Munich, Germany, the ABA Tax Section (numerous times), 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.

Education

L.L.M., University of Denver
J.D., University of Denver
M.B.A., University of Denver
B.A., University of Denver


Expertise

Business Entity Taxation, Federal Income Tax, Partnership Tax




Publications

Books

  • Partnership Taxation, textbook with problems (with Richard Lipton, Paul Carman, Charles Fassler (editions 1-4) and Ross Cohen (edition 5), Carolina Academic Press 2006, 2008 (2nd edition), 2012 (3rd edition), 2017 (4th edition), 2021 (5th edition), 2026 (6th edition)
  • Understanding Business Entity Taxation, Carolina Academic Press (with Professor Fred Brown) 2015, 2021 (2nd edition), 2026 (3rd edition)
  • Limited Liability Handbook, annual editions, Thomson Reuters (until 2023 with former Villanova Dean Mark Sargent)

Recent Articles and Essays

  • Walter Schwidetzky, Otay:  Why We Need the Economic Substance Doctrine,  191 Tax Notes ___(2026).
  • Walter Schwidetzky, Related Party Partnerships: The Ultimate Tax Dodge, 79 Tax Law. 135  (2026).
  • Walter Schwidetzky, The Otay Sham, 188 Tax Notes 461 (2025).
  • Walter Schwidetzky, What is in a name: Who Qualifies as a Limited Partner for Self-Employment Tax Purposes, 41 J. of Tax’n Of Inv. 3 (Winter 2024).
  • Walter Schwidetzky, Real World Reform of Partnership Allocations, 77 Tax Law. 169 (2024).
  • Walter Schwidetzky, Reforming Self-Employment Taxes, 185 Tax Notes 461 (2024).
  • Walter Schwidetzky, The Worthlessness Deduction for Partnership Interests: An Unguided Missile, 183 Tax Notes 461 (2024).
  • Walter Schwidetzky, The Wyden Proposals on Partnership Debt: Step Forward or Back?, 76 Tax Law. 389 (2023).
  • Walter Schwidetzky, Guaranteed Payments: A Bad Idea That Should be Repealed, 180 Tax Notes 1599 (2023).