The Supreme Court, Federal and State Taxation, and the Constitution - 2nd Edition - Jasper L Cummings Jr

The Supreme Court, Federal and State Taxation, and the Constitution 2nd Edition Jasper L Cummings Jr ISBN 9781641057646

The Supreme Court, Federal and State Taxation, and the Constitution offers a thorough and insightful examination of how the U.S. Constitution intersects with federal and state taxation from the nation’s earliest years to the present. Drawing exclusively on Supreme Court decisions, author Jack Cummings organizes and categorizes opinions to make them highly accessible for practitioners, lawmakers, and scholars.

The book provides detailed analyses of key areas, including:

• Twenty-five cases in which the Court struck down a federal tax provision as unconstitutional.

• One hundred twenty-one decisions addressing the intergovernmental immunity doctrine.

• A comprehensive exploration of the Court’s landmark 2012 ruling in National Federation of Independent Business v. Sebelius.

• Clarification of the complex interplay between fees, taxes, and regulatory charges.

The latest edition incorporates recent rulings, including United States v. Windsor, Dawson v. Steager, Bond v. United States, and United States v. Davila. Its most significant update is a new chapter examining the Court’s state tax decisions under the Constitution, highlighting the remarkable volume of cases in just the past decade. The author synthesizes the Court’s current principles with clear citations, helping readers navigate complex rulings without debating their merits.

A detailed Table of Contents with over 200 entries and a Table of Cases citing nearly 2,000 cases make it easy to locate topics and subtopics. Written for appellate litigators, tax attorneys, general tax practitioners, and constitutional law scholars, this edition is an indispensable resource for understanding the Supreme Court’s decisions on federal and state taxation.

The Supreme Court, Federal and State Taxation, and the Constitution 2nd Edition Jasper L Cummings Jr ISBN 9781641057646, 978-1641057646 & 9781641057653

Author
Jasper L Cummings Jr