Lawyers
Curtis W. Schwartz - Shareholder
Practicing Primarily in the Areas of State and Local Taxation and Federal Taxation.
I practice in the following areas:
Business, Corporate and Partnerships, Estate Planning, Federal Taxation, State and Local Taxation
Practice
Mr. Schwartz, Chair of Modrall Sperling's state and local tax practice group, is experienced in New Mexico state and local tax matters. He represents clients in state and federal contested tax matters including audits, administrative protests, administrative hearings, refund claims, refund litigation and appellate tax litigation. He has worked extensively with industry specific taxes such as severance, gasoline, motor fuel and motor transportation taxes and with taxes of general application such as the corporate income, gross receipts and property taxes. Mr. Schwartz has worked with taxpayers from many industries including the extractive, retail, manufacturing, transportation, franchise, defense and construction. He frequently assists clients with state and local tax planning needs. A frequent speaker on state and local taxation, Mr. Schwartz has addressed national organizations and attendees at national tax conferences.
Representative Cases
- Kmart Properties, Inc. v. Taxation and Revenue Dept., 2006-NMSC-006, 139 N.M. 172, 131 P.3d 22 (2006)
- Teco Investments Inc. v. Taxation and Revenue Dept., 125 N.M. 103, 957 P.2d 532 (Ct. App. 1998)
- Conoco Inc. and Intel Corp. v. Taxation and Revenue Dept. (cases consolidated on appeal), 122 N.M. 736, 931 P.2d 730, cert. denied, 117 S. Ct. 2497 (1996)
Professional Activities
- Chair, 2006-present, New Mexico Oil & Gas Association Tax Committee
- Co-Author NM Chapter ABA Sales & Use Tax Desk Book
- Chair, 1980-1981, Taxation Section of State Bar of New Mexico
- 2008-present, Member Board of Directors of Taxation Section of State Bar of New Mexico
- Chair, 1986-1991, New Mexico Supreme Court Board of Legal Specialization
- Public member, legislative committee studying New Mexico taxation
- Member, American Bar Association, Tax Section, State and Local Tax Committee
- New Mexico correspondent, STATE TAX NOTES
- Director and Executive Committee Member, New Mexico Tax Research Institute
Honors
- Recipient of the 2008 New Mexico Tax Research Institute Franklin Jones Award for achievement in tax policy
- Fellow of the American College of Tax Counsel
- Named in The Best Lawyers in America in categories of Tax Law and Trusts and Estates (1989-present) (ratings derived from lawyer surveys)
Education
- University of Illinois, B.A., 1967
- University of Iowa, Juris Doctor, 1970
- New York University, LL.M. in Taxation, 1973
Bar Admissions
- New Mexico
- Iowa
- U.S. Supreme Court
- 10th Circuit U.S. Court of Appeals
- U.S. Tax Court
