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Document Type

Article

Media Type

Text

Abstract

Unlike criminal laws, the ex post facto constitutional protection does not extend to civil tax matters. Nor are the words 'fairness" or "equity" found anywhere in the Internal Revenue Code. Even as this is written, Congress is debating major tax changes, some of which may be retroactive. Should taxpayers be required to plan their financial affairs always subject to pending tax legislation or legislation that hasn't even yet been proposed? The Carlton case is one of the most egregious examples of taxpayer abuse in this area.

First Page

77

Last Page

92

Publication Date

11-1-1995

Department

Other

ISSN

0734-1490

Language

eng

Publisher

Northern Illinois University Law Review

Included in

Law Commons

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