Can the Government Change Tax Laws Retroactively?

Authors

Matthew J. Barrett, Notre Dame Law SchoolFollow

Document Type

Article

Publication Date

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.

Comments

Issue 5, Feb. 18, 1994

Recommended Citation

Matthew J. Barrett, Can the Government Change Tax Laws Retroactively?, 1993-1994 Preview U.S. Sup. Ct. Cas. 177 (1993-1994).
Available at: https://scholarship.law.nd.edu/law_faculty_scholarship/817