Constitutionality of Retroactive Tax Increases : U.S. v. Carlton.

Examines case law regarding retroactive tax increases under the Due Process Clause of the Constitution, focusing on the Supreme Court decision in U.S. v. Carlton in light of the controversy over tax increases included in the Omnibus Budget Reconciliation Act of 1993.

Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1994.
Series:	U.S. Congressional Research.
Subjects:	Judge-made law. Income tax. Tax protests and appeals. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Examines case law regarding retroactive tax increases under the Due Process Clause of the Constitution, focusing on the Supreme Court decision in U.S. v. Carlton in light of the controversy over tax increases included in the Omnibus Budget Reconciliation Act of 1993.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.