The Supreme Court, federal and state taxation, and the Constitution / by Jasper L. Cummings, Jr.

"[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 i...

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Bibliographic Details
Uniform Title:Studies in taxation.
Main Author: Cummings, Jasper L., Jr (Author)
Corporate Author: American Bar Association. Section of Taxation (Issuing body)
Language:English
Published: Washington, DC : ABA, American Bar Association Tax Section, [2022]
Edition:Second edition.
Series:Studies in taxation.
Subjects:
Taxation > Law and legislation > United States.
Taxation > Law and legislation > United States > States.
Taxing power > United States.
Taxing power > United States > States.
United States. > Supreme Court.
Taxation > Law and legislation.
Taxing power.
United States.
Physical Description:xviii, 774 pages ; 23 cm.
Format: Book
Contents:
  • The constitutional law of federal taxation
  • The power to tax
  • Taxes versus regulation
  • User fees, regulatory charges, special assessments, and privilege license taxes
  • Direct taxes and other taxes
  • The taxation of imports and exports
  • Criminal tax constitutional issues
  • Other constitutional issues
  • Constitutional issues in state tax
  • Conclusion.