Preface
This book 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.
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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 be invaluable to understanding the Court���s rulings on federal and state taxation.
9781641057646
792
5470835
6x9 Paperback
1/3/2022 12:00:00 AM
Publications | Book
The Supreme Court's Federal Tax Jurisprudence, Second Edition
Audio and Video | On-Demand CLE
National Association of State Bar Tax Sections: Day 2 AM [CC]
Audio and Video | On-Demand CLE
2021 M & A 8-Part Webinar Series: Part 8 - Severance and Deal Bonuses - No Good Deed Goes Unpunished [CC]
Audio and Video | On-Demand CLE
Employee Benefits Spring Update 2021 Part 3: Qualified Plans and Executive Compensation Update [CC]
Oct
16
Virtual 2023 Fall Tax Meeting
ETHICS 60 min
Join us to learn from and��meet with the country's leading tax attorneys and government��officials, discussing the latest federal, state, and local��tax policies, and more.
Nov
14
Events | In-Person
34th Annual Philadelphia Tax Conference
ETHICS 60 min
The Philadelphia Tax Conference is designed for corporate tax professionals ��� both in-house and outside advisors ��� and will provide an in-depth discussion and explanation of the latest federal, s…
Apr
21
Events | Webinar
Getting Facts in the Administrative Record in Collection Due Process
CLE 90 min
This webinar is the second in a three part series entitled “Just the Facts” offered for free in lieu of the Tax Section’s 2020 Low-Income Taxpayer Representation Workshop…