Article
Can the Government Change Tax Laws Retroactively?
Journal Articles
Document Type
Article
Publication Date
1-1-1994
Publication Information
1993-1994 Preview U.S. Sup. Ct. Cas. 177 (1993-1994)
Abstract
This case presents an issue regarding the constitutionality of retroactive taxes. In December 1987, to correct a drafting oversight, Congress retroactively amended the requirements of a federal estate tax deduction enacted in October 1986. The Ninth Circuit, using a lenient test, invalidated the amendment’s retroactive application to a December 1986 transaction. Now the case is before the Supreme Court whose decision should indicate whether the Court will relax the almost overwhelming barriers to a successful attack on retroactive taxation established by its earlier cases.
Citation Information
Matthew J. Barrett. "Can the Government Change Tax Laws Retroactively?" (1994) Available at: http://works.bepress.com/matthew_barrett/15/
Issue 5, Feb. 18, 1994