Jeffrey L. Kwall
Visiting Professor of Law
Phone: (312) 503-4676
E-mail: jeffrey.kwall@law.northwestern.edu
Jeffrey L. Kwall is the Kathleen and Bernard Beazley Professor of Law at Loyola University Chicago School of Law and Director of Loyola’s Tax LL.M Program. He served as the Harry R. Horrow Visiting Professor of Law at Northwestern University School of Law in 2006 and will again visit at Northwestern in the spring of 2012.
Professor Kwall is a noted author and educator in the field of income taxation. He has published tax articles in many journals including the Indiana (Bloomington) Law Journal, the North Carolina Law Review, the Ohio State Law Journal, the Tax Lawyer and the Virginia Tax Review. Professor Kwall is the author of the leading comparative corporate and partnership tax casebook, THE FEDERAL INCOME TAXATION OF CORPORATIONS, PARTNERSHIPS, LIMITED LIABILITY COMPANIES AND THEIR OWNERS, Foundation Press (4th edition 2012), adopted by more than 30 law schools.
In addition to his tax expertise, Professor Kwall teaches courses in business and financial planning and real property. He has published articles in the Journal of Financial Planning and has co-authored a leading property casebook, FUNDAMENTALS OF MODERN PROPERTY LAW, Foundation Press (6th edition, 2011, with R. Rabin, R. Kwall, and A. Arnold).
Professor Kwall is a member of the Corporate Tax Committee of the American Bar Association, the Executive Committee of the Federal Tax Committee of the Chicago Bar Association (having served as a former Chair of that Committee), and the Tax Advisory Group of the American Law Institute.
Professor Kwall was awarded a B.A. degree, summa cum laude, from Bucknell University where he received the Gretzinger Prize for the highest standing in economics. He received an M.B.A. in Finance from the Wharton School and a J.D., cum laude, from the University of Pennsylvania Law School. He served as Of Counsel to the law firm of Schwartz & Freeman for more than twenty years. He is a member of Phi Beta Kappa, Beta Gamma Sigma and Omicron Delta Epsilon.
Areas of Expertise
- Corporate Taxation
- Federal Taxation
Selected Publications
- The Federal Income Taxation of Corporations, Partnerships, Limited Liability Companies and their Owners, 4th edition (Foundation Press, 2012).
- When Should Asset Appreciation Be Taxed? The Case for a Disposition Standard of Realization in 86 indiana (bloomington) law journal 77-117 (2011).
- Backdating in 63 business lawyer 1153-1186 (2008). (with Stuart Duhl)
- What is a Merger? The Case for Taxing Cash Mergers Like Stock Sales in 32 journal of corporation law 1-31 (2006).
- Out With the Open-Transaction Doctrine: A New Theory for Taxing Contingent Payment Sales in 81 north carolina law review 977-1030 (2003).
- Fundamentals of Modern Real Property Law, 6th edition (Foundation Press, 2011). (with Ed Rabin, Roberta Kwall, and Tony Arnold)
Education
- BA summa cum laude, Bucknell University
- MBA, University of Pennsylvania
- JD cum laude, University of Pennsylvania
Prior Appointments
- Kathleen and Bernard Beazley Professor of Law, Loyola University Chicago School of Law
- Assistant, Associate, and Professor of Law, Loyola University Chicago School of Law
- Of Counsel, Schwartz & Freeman and Michael Best & Friedrich
- Associate, Schwartz & Freeman
