Background
Cummings, Junior, Jasper L. was born on May 11, 1946 in Rocky Mount, North Carolina, United States.
Cummings, Junior, Jasper L. was born on May 11, 1946 in Rocky Mount, North Carolina, United States.
Duke University (Bachelor of Arts, summa cum laude, 1968). Yale Law School (Juris Doctor, 1971). New York University School of Law (Master of Laws in Taxation, 1987).
Recipient, American Language Institute -American Bar Association Harrison Tweed Award of Special Merit in Continuing legal education, 1986.
Worked at Womble Carlyle Sandridge & Rice (Raleigh, North Carolina) specializing in Tax Law. Admitted to the bar, 1971, North Carolina. 1972, United States. District Court, District of Maryland and United States.
Court of Appeals, Fourth Circuit.
1973, United States. District Court, Eastern District of North Carolina. 1976, United States. Tax Court.
1978, United States. District Court, Middle District of North Carolina.
Company-Author: "Federal Income Taxation of Corporations and Shareholders," with Boris I. Bittker and James South. Eustice, Warren Gorham Lamont (1994). "Lobbying and Political Expenditures," BNA Tax Management Portfolio Income Tax Series Number.
613 (1996). "Discontinuities in Corporate Recognition of Loss," The Tax Lawyer (Fall 1990).
"Student Study Guide for Corporate Tax Courses," and related "Teachers Manual," with Professor J.S. Eustice, Warren Gorham & Lamont (1994). "The Silent Policies of Conservational Cloning of Tax Basis and Their Corporate Applications," 48 Tax Law Review 113 (1993).
"Reorganization Tax Opinions," 5 Partito Liberale Italiano (Italian Liberal Party) Tax Strategies for Corporate Acquisitions (1996). Acting Assistant Professor of Law, Graduate Tax Program, New York University School of Law, and Assistant Editor, Tax Law Review, 1989-1990.
Adjunct Assistant Professor, University of North Carolina School of Law, 1990-1994.
Member: North Carolina (Member, Board of Governors, 1982-1985;Chairman, Continuing Legal Education Committee, 1983-1986) and American (Vice-Chair, Corporate Tax Committee of Tax Section, 1994-1996) Bar Associations.
North Carolina (Member, Board of Governors, 1982-1985. Chairman, Continuing Legal Education Committee, 1983- 1986) and American (Chairman, Taxable Distributions Subcommittee of Corporate Tax Committee of Tax Section, 1990-1991) Bar Associations. (Resident, Raleigh Office).