The Supreme Court's Federal Tax Jurisprudence - 2nd Edition - Jasper L Cummings Jr cover
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The Supreme Court's Federal Tax Jurisprudence - 2nd Edition - Jasper L Cummings Jr

by Jasper L Cummings Jr

ISBN
9781634255820
Publisher
American Bar Association
Edition
2nd Edition
Condition
$149.99 one-time purchase · 15% restocking fee on returns

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The Supreme Court's Federal Tax Jurisprudence 2nd Edition Jasper L Cummings Jr ISBN 9781634255820

In this substantially revised edition of The Supreme Court’s Federal Tax Jurisprudence, author Jack Cummings continues his distinctive and comprehensive analysis of United States Supreme Court tax decisions—using an approach unmatched in tax scholarship. Drawing primarily on the Court’s federal tax opinions, this book examines how the Supreme Court interprets and applies federal tax law, with particular emphasis on statutory interpretation and fact-finding.

Mr. Cummings demonstrates that the Court’s extensive body of tax jurisprudence—nearly 1,000 opinions—constitutes an authoritative guide to resolving some of the most challenging questions in tax law. These include issues such as Chevron deference, economic substance, substance-over-form doctrines, step-transaction analysis, interpretive presumptions and maxims, tax avoidance, and the role of equity in tax law, among many others. This updated edition incorporates citations to more than 100 additional Supreme Court opinions and analyzes key decisions issued since 2010, including the influential Mayo decision.

The book places the Court’s most frequently cited tax cases—Gregory, Frank Lyon, Knetsch, Cottage Savings, and Court Holding—in proper doctrinal context, while also bringing renewed attention to numerous lesser-known but highly instructive opinions that are often overlooked.

Accessible yet deeply analytical, this volume is a valuable resource for students seeking to understand the foundations of federal tax law and for practitioners navigating a complex body of precedent to identify and apply the Supreme Court’s controlling guidance.

The Supreme Court's Federal Tax Jurisprudence 2nd Edition Jasper L Cummings Jr ISBN 9781634255820, 978-1634255820 & 9781634255837

Author
Jasper L Cummings Jr

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