Andrew W. Swain is an assistant professor of business law at the Judd Leighton School of Business and Economics at IU South Bend. He also taught as an adjunct professor at the IU Kelley School of Business in Indianapolis and at the IU Robert H. McKinney School of Law in Indianapolis. Before academia, he served as the Chief Counsel of the Revenue Division for the Indiana Attorney General for twelve years, overseeing all tax litigation for the State of Indiana. He also served as an Assistant Attorney General in Colorado in that office’s tax section. Prior to entering public service, Swain worked as a tax manager for KPMG’s and Arthur Andersen’s offices in Denver, Colorado. Before this, he worked in railroad litigation on behalf of CSX/Conrail and Amtrak, as well as a criminal defense attorney. Swain is also a Certified Fraud Examiner (CFE) and a Certified Financial Criminal Investigator (CFCI).

His research interests include:

• State and local tax (SALT), especially how SALT overlaps and interacts with International Tax
• The interplay between tax and corporate social responsibility

Classes:

• L201 Law in the Business Environment (undergraduate in-person and online asynchronous class)
• B399 Business and Society (undergraduate in-person and online asynchronous class)
• C502 Law and Ethics in the Business Environment (graduate hybrid class)

Awards:

• University Level:

  • 2023: Indiana University Trustees’ Teaching Award.

    Award recognizing sustained and consistent teaching excellence.

  •  2023: Indiana University Faculty Academy on Excellence in Teaching (FACET).

    Award recognizing distinguished contributions to teaching and learning.

  • 2023: Special Professional Development Funding.

    Award supporting professional development.

• Business School Level:

  • 2023: Judd Leighton Business School’s Award for Excellence in Teaching.

  • 2023: Judd Leighton Business School’s Award for Excellence in Research.

  • 2022: Judd Leighton Business School’s Award for Excellence in Teaching.

  • 2021: Judd Leighton Business School’s Award for Excellence in Teaching.

• Professional:
  • 2009 Humane Law Enforcement Award (Sept. 26, 2009), sponsored by the Fraternal Order of Police, the National Association of District Attorneys, and the Humane Society of the United States. It was presented in Washington, D.C., for the creative use of tax laws to close a puppy mill and rescue 244 dogs.
    
    
  • Harrison Legal Writing Award—Second Place, Indiana State Bar Association (Oct. 2, 2008), presented for the Res Gestae article, “The History of Indiana’s Property Tax Problems (Part 2): How Do You Spell Relief,” 51 Res Gestae 9 (Ind. State Bar Ass’n, Jan./Feb. 2008) (with John D. Snethen).

Certifications:

1. Certified Quality Matters Online Course Master Reviewer (Feb. 19, 2023).
2. Certified Quality Matters Online Course Peer Reviewer (Oct. 2021).
3. Certified Fraud Examiner (CFE) and Certified Financial Criminal Investigator (CFCI) (May 2015).

Peer-Reviewed Articles (Since 2017):

1. Andrew W. Swain, “Recent Developments in Indiana Tax Law: Survey 2024,” 58 Ind. L. Rev. ___ (May 2025) (Publication pending).
2. Andrew W. Swain, “Recent Developments in Indiana Tax Law: Survey 2023,” 57 Ind. L. Rev. 979 (June 2024).
3. Andrew W. Swain, “Pitfalls of Relying Only on Grammer for Statutory Interpretation,” 112 Tax Notes (St.) 641 (May 27, 2024).
4. Andrew W. Swain, “Simulated Legal Exercises: Developing Real-World Experiences in the Business Law Classroom,” 46 W. New Eng. L. Rev. 21 (2024).
5. Andrew W. Swain, “Recent Developments in Indiana’s Tax Cases: Survey 2022,” 56 Ind. L. Rev. 827 (June 2023).
6. Andrew W. Swain, “Recent Developments in Indiana Taxation: Survey 2021,” 55 Ind. L. Rev. 669 (Jan. 2023).
7. Andrew W. Swain, “Speaking Truth to Power: An Educational Tale of Morality,”102 Tax Notes (St.) 815 (Nov. 22, 2021).
8. Andrew W. Swain, “Straight Talk from Indiana Revenue Commissioner Bob Grennes,” Across State Lines, 99 Tax Notes (St.) 1147 (March 15, 2021).
9. Andrew W. Swain, “The Category Imperative: The Classification of Tax Loopholes,” 39 Journal of State Taxation 47 (CCH, Winter 2020).
10. Andrew W. Swain, “A Conversation with Indiana Revenue Commissioner Adam Krupp,” Across State Lines, 86 Tax Notes (St.) 1007 (Dec. 11, 2017).

Teaching-Related Talks and Presentations

2024: 2024 Midwest SoTL Conference, “Simulated Legal Exercises: Developing Real-World Experiences in the Business Law Classroom,” Quick Hits (April 12, 2024).

2023: IUSB Research/Creative Activity Celebration, Afternoon Session Moderator, IUSB Office of Research (South Bend, IN; September 8, 2023).

2023: Transformative Teaching: A FACET at IU Podcast—Episode 24: Interview with Assistant Professor Andrew Swain (Conducted on Aug. 11, 2023), released on November 9, 2023 and accessible at https://soundcloud.com/user-692937003/ep-24-andrew-swain/s-TVWvArF6cbh?si=1236d31f7e7c4f78bb0be4c0487a3dfd&utm_source=clipboard&utm_medium=text&utm_campaign=social_sharing

2022: IUSB Research/Creative Activity Celebration, Speaking Truth to Power: An Educational Tale of Morality, IUSB Office of Research (South Bend, IN; September 9, 2022).

Presentations and Conference Moderations (Since 2017):

1. 2023 Annual Indiana Law Survey, Tax: State (Indianapolis, IN.; Alumni Assoc. of I.U. Robert H. McKinney School of Law; Indiana Trial Lawyers Association; Sept. 29, 2023).
2. 2022 Annual Indiana Law Survey, Tax: State (Indianapolis, IN.; Alumni Assoc. of I.U. Robert H. McKinney School of Law; Indiana Trial Lawyers Association; Sept. 30, 2022).
3. Southeastern Association of Law Schools (SEALS) 2022 Annual Conference, Speaking Truth to Power: An Educational Tale of Morality,” (Miramar Beach, Fl.; July 31, 2022).
4. Illinois CPA Society, Multistate Income Tax-Tax Staff Essentials (Virtual), (American Institute of Certified Public Accountants; July 13, 2022).
5. Michigan Association of CPAs, Multistate Income Tax, (American Institute of Certified Public Accountants; Traverse City, MI; June 10, 2022).
6. Washington State Society of CPAs, “Virtual Multistate Income Tax” (American Institute of Certified Public Accountants; Dec. 2, 2021).
7. Annual Indiana Law Survey, Tax: State (Indianapolis, IN.; Alumni Assoc. of I.U. Robert H. McKinney School of Law; Convention Center; Oct. 1, 2021).
8. Academy of Legal Studies in Business 2021 Annual Conference, “Speaking Truth to Power: An Educational Take of Morality” (Virtual; Aug. 1-6, 2021).
9. Southeastern Association of Law Schools (SEALS) 2021 Annual Conference, The Category Imperative: The Classification of Tax Loopholes (Amelia Island, Fl.; July 26-Aug. 1, 2021).
10. Massachusetts Society of CPAs, “Virtual Multistate Income Tax” (American Institute of Certified Public Accountants; June 17, 2021).
11. Annual Indiana Law Survey, Tax: State (Indianapolis, IN.; Alumni Assoc. of I.U. Robert H. McKinney School of Law; Via Zoom Due to COVID-19; Oct. 2, 2020).
12. Annual Indiana Law Survey, Tax: State (Indianapolis, IN.; Alumni Assoc. of I.U. Robert H. McKinney School of Law; Convention Center; Sept. 27, 2019).
13. Southeastern Association of Law Schools (SEALS) 2019 Annual Conference, The Merging of Corporate Social Responsibility and Legal Tax Avoidance: A Theory of Natural Unity (Boca Raton, Fl.; July 28-Aug. 4, 2019).
14. Andersen Tax Level III Central School—International Tax Concepts (Q Center, St. Charles, Ill.; June 24, 2019).
15. Andersen Tax Level IV Central School—International Tax Concepts (Q Center, St. Charles, Ill.; June 24, 2019).
16. National Business Law Scholars 2019 Conference, The Merging of Corporate Social Responsibility and Legal Tax Avoidance: A Theory of Natural Unity (Uni. of Calif. Berkeley School of Law, Berkeley, CA.; June 20-21, 2019).
17. Annual Indiana Law Survey, Tax: State (Indianapolis, IN.; Alumni Assoc. of I.U. Robert H. McKinney School of Law; Convention Center; Sept. 21, 2018).
18. Annual Indiana Law Survey, Tax: State (Indianapolis, IN.; Alumni Assoc. of I.U. Robert H. McKinney School of Law; Convention Center; Sept. 15, 2017).
19. Southeastern Association of Law Schools (SEALS) 2017 Annual Conference, Where Do the Burdens Lie?: Proving Equitable Apportionment (Boca Raton, Fl.; July 31-Aug. 6, 2017).
20. NYU Summer Institute in Taxation—Intermediate State and Local Taxation, State Taxation of International Operations (New York, NY; NYU; The Westin at Times Square; July 20-20, 2017).