Jeffrey Schwartz

Jeffrey N. Schwartz is the author of a number of articles relating to the meaning and function of the Sixteenth Amendment, including: The Constitutional Significance of Trusts and Estates Fiduciary Accounting Rules: Additional Support for the Taxpayers’ Position in Moore v. United States, 41 J. Tax’n Inv. 23 (Fall 2023); Moore: If It's Not About Realization, It's About Due Process, 181 Tax Notes Federal 10, page 1767 (Dec 4, 2023); and What the 16th Amendment Didn't Change, and Why That's Important, 186 Tax Notes Federal 7, page 1243 (Feb 17, 2025).   

He previously practiced trusts & estates law at Davis Polk & Wardwell, LLP for over 30 years (1991 - 2023) and served as a member of the Executive Committee of the New York State Bar Association Tax Section during the period he was co-Chair of its Committee on Estates and Trusts (2002-2010).  He is also a former member of the Trusts, Estates and Surrogate's Court Committee (2004-07, 2010-13) and Committee on Estate and Gift Taxation (2014-17) of the New York City Bar Association.