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The Supreme Court, Federal Taxation, and the Constitution is a comprehensive and illuminating look at the intersection of the U.S. Constitution and federal taxation going back to the earliest years of the nation. Citing Supreme Court cases, author Jasper Cummings organizes and categorizes the opinions for maximum accessibility by practitioners and others involved in law practice, law making, and legal scholarship.
The decisions cited include, for example, a detailed analysis of the 25 Supreme Court cases that ruled a federal tax provision unconstitutional. Another chapter discusses the 121 decisions related to the intergovernmental immunity doctrine. Most timely is a thoroughly researched chapter on the Court's recent decision in National Federation of Independent Business v. Sebelius. A detailed table of contents includes more than 200 entries making it easy for readers to find topics and subtopics.