Professor Cummings earned his J.D. degree from Yale University and his undergraduate degree from Duke University. He practices law with the firm Alston & Bird LLP. He has a wide variety of tax experience including having served as associate chief counsel (corporate) of the Internal Revenue Service in Washington, D.C., litigated tax cases, and led the Corporate Tax Committee of the ABA Section of Taxation. Professor Cummings has been recognized as one of the most respected and prolific commentators on federal taxation, and has published a book on The Supreme Court’s Federal Tax Jurisprudence.