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Jasper L. Cummi The Supreme Court's Federal Tax Jurisprudence, Secon (Paperback)

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eBay item number:335878323592
Last updated on Apr 29, 2025 14:30:02 EDTView all revisionsView all revisions

Item specifics

Condition
Brand New: A new, unread, unused book in perfect condition with no missing or damaged pages. See the ...
Book Title
The Supreme Court's Federal Tax Jurisprudence, Second Edition
Publication Name
The Supreme Court's Federal Tax Jurisprudence, Second Edition
Title
The Supreme Court's Federal Tax Jurisprudence, Second Edition
Author
Jasper L. Cummings, Jr.
Format
Paperback
EAN
9781634255820
ISBN
9781634255820
Publisher
American Bar Association
Genre
Law & Politics
Subject
Business & Finance
Release Year
2017
Release Date
07/12/2017
Language
English
Item Height
229mm
Item Length
152mm

About this product

Product Identifiers

Publisher
American Bar Association
ISBN-10
1634255828
ISBN-13
9781634255820
eBay Product ID (ePID)
238026045

Product Key Features

Number of Pages
572 Pages
Publication Name
Supreme Court's Federal Tax Jurisprudence : An Analysis of Fact Finding Methods and Statutory Interpretation from the Court's Tax Opinions, 1801-Present
Language
English
Subject
Business & Financial, Taxation, Taxation / General, Courts
Publication Year
2017
Type
Textbook
Author
Jasper L. Cummings Jr.
Subject Area
Law, Business & Economics
Format
Trade Paperback

Dimensions

Item Height
1.2 in
Item Weight
27.4 Oz
Item Length
9 in
Item Width
5.9 in

Additional Product Features

Edition Number
2
Intended Audience
Scholarly & Professional
LCCN
2018-299834
Dewey Edition
23
TitleLeading
The
Dewey Decimal
343.7304
Synopsis
In this substantially revised edition of The Supreme Court's Federal Tax Jurisprudence , the author, Jack Cummings, continues his in-depth analysis of United States Supreme Court tax opinions using an approach not attempted by any other writer in the area of tax publishing. With the federal tax opinions of the Supreme Court as its primary guide, this book explores how the Supreme Court applies the federal tax laws, with special emphasis on statutory interpretation and fact finding. Mr. Cummings 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 Code application, including Chevron deference, economic substance, substance over form, step transactions, interpretive presumptions and maxims, tax avoidance, equity in the tax law, and many more. This new edition cites to at least 100 more opinions that provide views on the interpretive principles covered in the book, and discusses the important Mayo decision and a number of other federal tax opinions issued by the Court since 2010. Mr. Cummings places in context the most widely cited Supreme Court tax decisions -- Gregory , Frank Lyon , Knetsch , Cottage Savings , Court Holding -- and brings to light many more sometimes overlooked opinions of the Court. This book will be useful both to new students in learning the ways of federal tax laws and to practitioners in surmounting the mass of confusing precedents to focus on the controlling opinions of the Supreme Court. Nonprofit / Academic / Government individuals or institutions are eligible for a 25% discount off the nonmember price., In this substantially revised edition of The Supreme Court's Federal Tax Jurisprudence, the author, Jack Cummings, continues his in-depth analysis of United States Supreme Court tax opinions using an approach not attempted by any other writer in the area of tax publishing., In this substantially revised edition of The Supreme Court's Federal Tax Jurisprudence, the author, Jack Cummings, continues his in-depth analysis of United States Supreme Court tax opinions using an approach not attempted by any other writer in the area of tax publishing. With the federal tax opinions of the Supreme Court as its primary guide, this book explores how the Supreme Court applies the federal tax laws, with special emphasis on statutory interpretation and fact finding. Mr. Cummings 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 Code application, including Chevron deference, economic substance, substance over form, step transactions, interpretive presumptions and maxims, tax avoidance, equity in the tax law, and many more. This new edition cites to at least 100 more opinions that provide views on the interpretive principles covered in the book, and discusses the important Mayo decision and a number of other federal tax opinions issued by the Court since 2010. Mr. Cummings places in context the most widely cited Supreme Court tax decisions -- Gregory, Frank Lyon, Knetsch, Cottage Savings, Court Holding -- and brings to light many more sometimes overlooked opinions of the Court.
LC Classification Number
KF6289

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