This book examines the intersection of the U.S. Constitution and federal taxation going back to the earliest years of the nation. The author has organized over 1,100 Supreme Court cases for maximum accessibility by practitioners and others involved in tax law practice, law making, and legal scholarship. Highlights include a thoroughly researched chapter on the Court’s decision in National Federation of Independent Business v. Sebelius.
|Publisher:||American Bar Association|
|Edition description:||New Edition|
|Product dimensions:||6.00(w) x 8.90(h) x 1.20(d)|
About the Author
Jack Cummings is counsel in the federal income tax group of Alston & Bird LLP in Raleigh, NC, and Washington, DC. He served as IRS Associate Chief Counsel (Corporate) and chair of the Corporate Tax Committee of the ABA Section of Taxation. His books include The American Jobs Creation Act of 2004 (with Robert Hanson), The Supreme Court’s Federal Tax Jurisprudence published by the American Bar Association in 2010 and The Supreme Court, Federal Taxation and the Constitution, published by the American Bar Association in 2013. He regularly authors a column in Tax Notes ("What Were They Thinking?"). Jack is a graduate of Duke University (summa cum laude), Yale Law School, and the Graduate Tax Program of NYU Law School. H successfully argued a state tax case in the Supreme Court of the United States, Fulton Corp. v. Justus, 516 U.S. 325 (1996).