Litigation and Controversy - Tax Tax Law
Jasper L. "Jack" Cummings, Jr.
Awarded Practice Areas
Biography
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 published by the American Bar Association in 2010 and The Supreme Court, Federal Taxation and the Constitution, published by the American Bar Association in 2013. In addition, he regularly authors a column in Tax Notes (“What Were They Thinking?”). 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 U.S. Supreme Court, Fulton Corp. v. Faulkner, 516 U.S. 325 (1996).
Overview
- New York University, LL.M, graduated 1987
- Yale University, J.D., graduated 1971
- Duke University, AB, graduated 1968
- North Carolina, North Carolina Bar Association
- District of Columbia, The District of Columbia Bar
- North Carolina, North Carolina Bar Association
- District of Columbia, The District of Columbia Bar
- New York University, LL.M, graduated 1987
- Yale University, J.D., graduated 1971
- Duke University, AB, graduated 1968
Client Testimonials
Awards & Focus

Named "Lawyer of the Year" by Best Lawyers® for:
- Litigation and Controversy - Tax, Raleigh (2025)
- Tax Law, Raleigh (2025)
- Litigation and Controversy - Tax, Raleigh (2019)
- Tax Law, Raleigh (2018)
- Litigation and Controversy - Tax, Raleigh (2017)
- Litigation and Controversy - Tax, Raleigh (2015)
- Tax Law, Raleigh (2014)
- Litigation and Controversy - Tax, Raleigh (2012)
Recognized in The Best Lawyers in America® 2026 for work in:
- Litigation and Controversy - Tax
- Tax Law
Special Focus:
- Corporate
- State and Local Tax
News & Media
Case History
Cases
- 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).
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