The Supreme Court, Federal and State Taxation, and the Constitution
Language: English
Published by Amer Bar Assn, 2023
- Softcover
- New

Seller: Revaluation Books, Exeter, United KingdomRevaluation Books
AbeBooks seller since January 6, 2003
Condition: New
£ 178.20
Quantity: 1 available
Add to basketItem description from seller
2nd edition. 792 pages. 9.00x6.00x1.60 inches. In Stock.
Seller Inventory # 1641057645
- Title
- The Supreme Court, Federal and State Taxation, and the Constitution
- Author
- Cummings, Jasper L., Jr.
- Publisher
- Amer Bar Assn
- Publication year
- 2023
- Condition
- Brand New
- Binding
- Paperback
- Language
- English
- ISBN 10
- 1641057645
- ISBN 13
- 9781641057646
- Edition
- 2nd Edition
- Item weight
- 1.07 kilograms
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 invaluable to understanding the Court’s rulings on federal and state taxation.
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Revaluation Books
Exeter, United Kingdom
AbeBooks seller since January 6, 2003
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Edward Bowditch Ltd
Exstowe, Exton
Exeter, United Kingdom EX3 0PP
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