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.
Northern Illinois University Law Review
Domsky, Ronald Z.
"Retroactive Taxation: United States v. Carlton -- The Taxpayer Loses Again!,"
Northern Illinois University Law Review: Vol. 16:
1, Article 5.
Available at: https://huskiecommons.lib.niu.edu/niulr/vol16/iss1/5
Ronald Z. Domsky, Retroactive Taxation: United States v. Carlton -- The Taxpayer Loses Again!, 16 N. Ill. U. L. Rev. 77 (1995).