The Supreme Court's Federal Tax Jurisprudence: An Analysis of Fact Finding Methods and Statutory Interpretation from the Court's Tax Opinions, 1801-Present

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9781604427561: The Supreme Court's Federal Tax Jurisprudence: An Analysis of Fact Finding Methods and Statutory Interpretation from the Court's Tax Opinions, 1801-Present

The Supreme Court's Federal Tax Jurisprudence occupies an original space previously not attempted by any other writer in the area of tax law publishing. Using the federal tax opinions of the United States Supreme Court as its primary guide, this book analyzes how federal tax laws have been applied in practice, with special emphasis on statutory interpretation and fact finding. The author demonstrates how the body of Supreme Court tax opinions is sufficiently large (nearly 1,000 opinions) to provide an authoritative guide to many of the most difficult questions of Internal Revenue Code application, including Chevron deference, economic substance, substance over form, step transactions, interpretative presumptions and maxims, tax avoidance, equity in the tax law, and more.

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About the Author:

Jasper L. Cummings, Jr., 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 Taxes Committee of the ABA Section of Taxation. His books include The American Jobs Creation Act of 2004 (with Robert Hansen), The Supreme Court's Federal Tax Jurisprudence published by the ABA in 2010, The Supreme Court, Federal Taxation, and the Constitution published by the ABA 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).

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