Overview

The Supreme Court, Federal and State Taxation, and the Constitution is a comprehensive and illuminating look at the intersection of the U.S. Constitution and federal and state taxation going back to the earliest years of the nation. Citing only Supreme Court cases, author Jack Cummings organizes and categorizes the opinions for maximum accessibility by practitioners and others involved in law practice, law-making, and legal scholarship. The book includes, for example, a detailed analysis of the 25 Court cases that ruled a federal tax provision unconstitutional. Another chapter discusses the 121 decisions related to the intergovernmental immunity doctrine. And a thoroughly researched chapter explores the Court's 2012 decision in National Federation of Independent Business v. Sebelius. Another chapter makes clear the confusing intersection of fees, taxes and regulatory charges. The new edition is updated to account for more recent rulings such as United States v. Windsor, Dawson v. Steager, Bond v. United States, and United States v. Davila. But the most notable update in the new edition is the large new chapter on the Court’s state tax decisions under the Constitution, including the remarkable number of them in just the last decade. The author makes this manageable by synthesizing the current principles applied by the Court, with appropriate citations, rather than debating the wisdom of various rulings. A detailed Table of Contents includes more than 200 entries making it easy for readers to find topics and subtopics, and a Table of Cases indexes nearly 2,000 cases cited in the book. Written for appellate litigators, tax litigators, general tax practitioners, and constitutional law experts, this new edition will be invaluable to understanding the Court’s rulings on federal and state taxation.

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9781641057646

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Jack Cummings is counsel in the federal income tax group of Alston & Bird LLP in Raleigh and Washington. 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 republished in an updated second edition in 2016, 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. He successfully argued a state tax case in the Supreme Court of the United States, Fulton Corp. v. Justus, 516 U.S. 325 (1996). November 2016

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