re: #363 subsailor68

Crap. It looks like you may be right. Took a look, and here’s just two snippets from Blackmun’s opinion in Carlton:

This Court repeatedly has upheld retroactive tax legislation against a due process challenge. See, e. g., United States v. Hemme, 476 U.S. 558 (1986); United States v. Darusmont, 449 U.S. 292 (1981); Welch v. Henry, 305 U.S. 134 (1938); United States v. Hudson, 299 U.S. 498 (1937); Milliken v. United States, 283 U.S. 15 (1931); Cooper v. United States, 280 U.S. 409 (1930).

And:

The due process standard to be applied to tax statutes with retroactive effect, therefore, is the same as that generally applicable to retroactive economic legislation:

“Provided that the retroactive application of a statute is supported by a legitimate legislative purpose furthered by rational means, judgments about the wisdom of such legislation remain within the exclusive province of the legislative and executive branches … .

It does look like - at least at this juncture - there is precedent for upholding retroactive legislation regarding the tax statutes.

Oh byger.

I didn’t think this was possible.