In this substantially revised edition of The Supreme Court’s Federal Tax Jurisprudence, the author, Jack Cummings, continues his in-depth analysis of United States Supreme Court tax opinions using an approach not attempted by any other writer in the area of tax publishing. With the federal tax opinions of the Supreme Court as its primary guide, this book explores how the Supreme Court applies the federal tax laws, with special emphasis on statutory interpretation and fact finding.
This new edition cites to at least 100 more opinions that provide views on the interpretive principles covered in the book, and discusses the important Mayo decision and a number of other federal tax opinions issued by the Court since 2010. Mr. Cummings places in context the most widely cited Supreme Court tax decisions—Gregory, Frank Lyon, Knetsch, Cottage Savings, Court Holding—and brings to light many more sometimes overlooked opinions of the Court.
Product Code: 5470817 | ISBN: 978-1-63425-856-2
List Price: $155| Section Member Price: $125
A must-read for anyone preparing for trial before the U.S. Tax Court, the Second Edition of A Practitioner’s Guide to Tax Evidence: A Primer on the Federal Rules of Evidence As Applied by the Tax Court takes the reader step-by-step through the Federal Rules of Evidence as applied by the Tax Court and brings coverage of Tax Court opinions current through early 2017. This compilation results in an easy-to-follow collection of cases to support or guide a practitioner facing an evidentiary problem before the Tax Court.