Print EmailText:SmallMediumLarge

Jasper L. (Jack) Cummings, Jr.

Counsel


Jack Cummings is a member of Alston & Bird’s Federal Income Tax and State and Local Tax Groups. He has extensive experience in corporate merger and reorganization tax issues as well as state and local tax litigation. He has served as associate chief counsel (corporate) of the Internal Revenue Service in Washington, D.C.

Jack was chair of the Corporate Tax Committee of the American Bar Association Tax Section for 1997-1998. He serves on the advisory board of the D.C. Bar, Tax Section, Corporate Tax Committee. In addition, Jack is a frequent speaker and author on taxation topics, including authoring “Cummings’ Corporate Tax Insights,” an RIA Checkpoint electronic newsletter, and “What Were They Thinking,” a column in Tax Notes. He and Robert Hanson authored A Selective Analysis of the 2004 JOBs Act, published by Warren Gorhan & Lamont in 2005. Jack is listed in Super Lawyers magazine.

Jack received his J.D. in 1971 from Yale Law School and his A.B., summa cum laude, in 1968 from Duke University. He received the LL.M. in Taxation from New York University in 1987.

Representative Experience

  • Represented the winning taxpayer before the U.S. Supreme Court in overturning the North Carolina Intangibles Tax.  Fulton Corp. v. Faulkner, 516 U.S. 325 (1996).


Publications
February 6, 2008
"Intermediary Transactions Continue: Stock 'Sellers' and Asset Buyers Beware," BNA Daily Report for Executives, No. 24, February 6, 2008.
January 10, 2008
"Economic Substance — The Blunt Instrument Used in 'Jade Trading'," BNA Daily Report for Executives, No. 6, January 10, 2008.
February 2007
"IRS Legal Advice Memo Raises Questions About Sale Stemming from Variable Prepaid Forward Contract Coupled with Share Lending," BNA Daily Tax Report, J-1, February 16, 2007.

Jasper L. (Jack) Cummings, Jr.

Suite 600
3201 Beechleaf Court
Raleigh, NC 27604-1062
Phone: 919-862-2302
Fax: 919-862-2542

The Atlantic Building
950 F Street, NW
Washington, D.C. 20004-1404

Education

  • New York University
    (LL.M. Taxation, 1987)
  • Yale University
    (J.D., 1971)
  • Duke University
    (A.B., 1968)

Admitted to Practice

  • District of Columbia
  • North Carolina