Jack Cummings is counsel in the Federal Tax Group of Alston & Bird in Raleigh and Washington, D.C. He served as IRS associate chief counsel (corporate) and chair of the Corporate Tax Committee of the ABA Section of Taxation. His books include The American Jobs Creation Act of 2004 (with Robert Hanson), The Supreme Court’s Federal Tax Jurisprudence 2d Ed. published by the American Bar Association in 2016 and The Supreme Court, Federal Taxation and the Constitution, published by the American Bar Association in 2022. Jack is a graduate of Duke University, summa cum laude, Yale Law School, and the Graduate Tax Program of NYU Law School. He has also successfully argued a state tax case in the Supreme Court of the United States, Fulton Corp. v. Justus, 516 U.S. 325 (1996).