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The Supreme Court Federal Taxation And The Constitution
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Book Synopsis The Supreme Court, Federal Taxation, and the Constitution by : Jasper L. Cummings (Jr.)
Download or read book The Supreme Court, Federal Taxation, and the Constitution written by Jasper L. Cummings (Jr.) and published by American Bar Association. This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the intersection of the U.S. Constitution and federal taxation going back to the earliest years of the nation. The author has organized over 1,100 Supreme Court cases for maximum accessibility by practitioners and others involved in tax law practice, law making, and legal scholarship. Highlights include a thoroughly researched chapter on the Court's decision in National Federation of Independent Business v. Sebelius.
Book Synopsis The Supreme Court, Federal and State Taxation, and the Constitution, Second Edition by : Jasper L. Cummings
Download or read book The Supreme Court, Federal and State Taxation, and the Constitution, Second Edition written by Jasper L. Cummings and published by American Bar Association. This book was released on 2023-05-16 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "[This book] examines 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 Supreme Court cases that ruled a federal tax provision was unconstitutional. Another chapter discusses the 121 decisions related to the intergovernmental immunity doctrine. And another 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"--Publisher's description.
Book Synopsis The Supreme Court, Federal and State Taxation, and the Constitution by : Jasper L. Cummings (Jr.)
Download or read book The Supreme Court, Federal and State Taxation, and the Constitution written by Jasper L. Cummings (Jr.) and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: "[This book] examines 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 Supreme Court cases that ruled a federal tax provision was unconstitutional. Another chapter discusses the 121 decisions related to the intergovernmental immunity doctrine. And another 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"--Publisher's description.
Book Synopsis State Taxation of Federal Employees by : United States. Supreme Court
Download or read book State Taxation of Federal Employees written by United States. Supreme Court and published by . This book was released on 1939 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Supreme Court's Federal Tax Jurisprudence by : Jasper L. Cummings (Jr.)
Download or read book The Supreme Court's Federal Tax Jurisprudence written by Jasper L. Cummings (Jr.) and published by American Bar Association. This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Author :United States. Congress. Joint Committee on Internal Revenue Taxation Publisher : ISBN 13 : Total Pages :786 pages Book Rating :4.:/5 (319 download)
Book Synopsis Federal and State Tax Cases by : United States. Congress. Joint Committee on Internal Revenue Taxation
Download or read book Federal and State Tax Cases written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1943 with total page 786 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Leading Cases by : Herbert Clarence Fooks
Download or read book Leading Cases written by Herbert Clarence Fooks and published by . This book was released on 1926 with total page 934 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Treatise on the Power of Taxation, State and Federal, in the United States by : Frederick Newton Judson
Download or read book A Treatise on the Power of Taxation, State and Federal, in the United States written by Frederick Newton Judson and published by . This book was released on 1903 with total page 906 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Cases Decided with Opinions by : United States. Supreme Court
Download or read book Tax Cases Decided with Opinions written by United States. Supreme Court and published by . This book was released on 1960 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Farmer's Tax Guide written by and published by . This book was released on 1992 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Cases and Materials on Federal Taxation by : Erwin Nathaniel Griswold
Download or read book Cases and Materials on Federal Taxation written by Erwin Nathaniel Griswold and published by . This book was released on 1946 with total page 820 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Constitutional Law by : United States. Supreme Court
Download or read book Constitutional Law written by United States. Supreme Court and published by . This book was released on 1863 with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Landmark Briefs and Arguments of the Supreme Court of the United States by : United States. Supreme Court
Download or read book Landmark Briefs and Arguments of the Supreme Court of the United States written by United States. Supreme Court and published by . This book was released on 1981 with total page 808 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Classifying Federal Taxes for Constitutional Purposes by : Gene Magidenko
Download or read book Classifying Federal Taxes for Constitutional Purposes written by Gene Magidenko and published by . This book was released on 2016 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2012, ruling on a challenge to President Obama's landmark healthcare legislation, the Supreme Court upheld the legislation's individual mandate penalty as a tax. The Court's decision relied in part on the finding that the penalty was not a direct tax and so its lack of apportionment was not fatal. This was the first Supreme Court case in decades to address direct taxes, but regrettably it provided only a cursory examination of the subject. It did, however, serve as a useful reminder that the constitutional analysis of taxes is not a foregone conclusion and confirmed that there is a tenable distinction between direct and indirect taxes. As the national government's expenditures continue to outpace revenues, calls for new forms of federal taxation to right the balance will become more persistent. This pressure leads to the understandable desire to test the outer limits of the federal government's taxation power, with creative minds finding new methods of levying and collecting taxes never contemplated by the Founding Fathers. To adequately assess the validity of any proposed tax and fit it into the constitutional system, it is useful to have a roadmap from which to proceed. This Article seeks to develop such a model. As the examination that follows demonstrates, this is far from straightforward; however, having categorized the tax in question, it is often relatively simple to determine just what one can and cannot do with it. This Article focuses on taxes that may be imposed by the federal government, so constitutional limits on the powers of state taxation will not be addressed. The Article's first part examines the text of the Constitution's tax clauses and the history behind them. The second part surveys the Supreme Court cases interpreting these provisions. The third part outlines a five-category model for classifying taxes for constitutional purposes. The fourth and final part examines how this model applies to selected taxes proposed in recent years.
Book Synopsis Our Changing Constitution by : Charles Wheeler Pierson
Download or read book Our Changing Constitution written by Charles Wheeler Pierson and published by . This book was released on 1922 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Taxation of Government Bondholders and Employees by : United States. Department of Justice
Download or read book Taxation of Government Bondholders and Employees written by United States. Department of Justice and published by . This book was released on 1939 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book American Federal Tax Reports written by and published by . This book was released on 1924 with total page 1148 pages. Available in PDF, EPUB and Kindle. Book excerpt:
