Document: 509 U.S. 86 113 S.Ct. 2510 125 L.Ed.2d 74 Henry HARPER, et al., Petitioners,v.VIRGINIA DEPARTMENT OF TAXATION. No. 91-794. Argued Dec. 2, 1992. Decided June 18, 1993. Syllabus * In Davis v. Michigan Dept. of Treasury, 489 803, 109 1500, 103 891, this Court invalidated Michigan's practice taxing retirement benefits paid by the federal government while exempting state or its political subdivisions. Because conceded that a refund to retirees was appropriate remedy, remanded for entry judgment against State. Virginia subsequently amended similar statute taxed and local retirees. Petitioners, civil service military retirees, sought taxes assessed before revision statute. Applying factors set forth in Chevron Oil Co. Huson, 404 97, 106-107, 92 349, 355-356, 30 296, trial court denied relief petitioners as all taxable events occurring decided. affirming, Supreme concluded should not be applied retroactively under American Trucking Assns., Inc. Smith, 496 167, 110 2323, 148 (plurality opinion). It also held, matters law, assessments were neither erroneous nor improper decision declaring tax scheme unconstitutional has solely prospective effect. James B. Beam Distilling Georgia, 501 ----, 111 2439, 115 481, however, six Members required retroactive application Bacchus Imports, Ltd. Dias, 468 263, 104 3049, 82 200—which prohibited States from imposing higher excise on imported alcoholic beverages than locally produced beverages—to claims arising facts predating decision. Those Justices disagreed with Georgia Court's use Oil's retroactivity analysis. After ordered re-evaluation petitioners' suit light Beam, reaffirmed respects. held did foreclose analysis because decide whether rule retroactively. Held: 1. When applies law parties it, is controlling interpretation must given full effect cases still open direct review events, regardless such predate postdate announcement rule. Pp. ____. (a) This fairly reflects position majority extends ban "selective new rules" criminal cases. Griffith Kentucky, 479 314, 323, 107 708, 713, 93 649. Mindful "basic norms constitutional adjudication" animating view cases, id., at 322, 713—that nature judicial strips quintessentially legislative prerogative make rules it sees fit selective violates principle treating similarly situated same, S.Ct., 713—the prohibits erection temporal barriers noncriminal does reserve question holding opinion properly understood have followed normal application, U.S., 2445 (opinion SOUTER, J.), legal imperative apply prevails "over any claim based analysis," 2446 J.). (b) announced Court. The response concession would Davis, far reserving question, constituted A accord foreclosed discussion remedial issues. 2. below rest independent adequate state-law grounds. doctrine permitted ruling, State simply incorporated into overruled Griffith. Supremacy Clause, allow supplanted invocation contrary approach law. Similarly, court's conclusion challenged rested determination 3. free choose form will provide, so long consistent due process principles. retains flexibility responding imposed an impermissibly discriminatory tax. availability predeprivation hearing constitutes procedural safeguard sufficient satisfy process, but if no exists, provide meaningful backward-looking either awarding refunds issuing some other order creates hindsight nondiscriminatory scheme. Since remedy's sufficiency turns (at least initially) provides since issue been presented, performance tasks pertaining crafting remedy are left courts. 242 Va. 410 S.E.2d 629 (1991), reversed remanded. THOMAS, J., delivered Court, which BLACKMUN, STEVENS, SCALIA, JJ., joined, Parts I III WHITE KENNEDY, joined. filed concurring opinion. part judgment, WHITE, O'CONNOR, dissenting opinion, REHNQUIST, C.J., Michael J. Kator, Washington, DC, petitioners. Gail Starling Marshall, Richmond, VA, respondent. Justice THOMAS 1 891 (1989), we intergovernmental immunity when Federal Government exempts taxation Relying 296 (1971), twice refused 649 (1987), 481 hold requires every give We therefore reverse. 2 "exempt[ed] subdivisions, levie[d] income . Government." 805, 1502. United had consented 4 U.S.C. § 1111 imposition heavier burden benefits. Id., 808-817, 1503-1509. "conceded [was] appropriate," recognized entitled "paid pursuant invalid scheme." 817, 1508.2 3 Like Michigan, exempted employees' Va.Code Ann. 58.1-322(C)(3) (Supp.1988). repealed exemption employees. 1989 Acts, Special Sess. II, ch. enacted special limitations made Davis. Under statute, taxpayers may seek 1985, 1986, 1987, 1988 up one year date final resolution these taxes. 58.1-1823(B) (Supp.1992).3 421 "erroneously improperly assessed" violation Davis' nondiscrimination principle. 58.1-1826 (1991). relief. Law CL891080 (Va.Cir.Ct., Mar. 12, 1990). supra, 355-356,4 reasoned "Davis decided first impression whose clearly foreshadowed," "prospective retard operation," "retroactive result inequity, injustice hardship." App. Pet. Cert. 20a. 5 affirmed. 241 232, 401 868 too concluded, after consulting plurality (1990), "the retroactively." Va., 240, S.E.2d, 873. rejected contention "refunds [were] matter law." Ibid. "because retroactively, pre-Davis improper" Virginia's 241, As "ruling prospectively only." rationale supplied "another reason" refusing 6 Even courts denying petitioners, confronting problem At 200 (1984), products. used described Huson deny Six disagreed, concluding instead 2441 J.); (WHITE, judgment); 2441-2442 (BLACKMUN, (SCALIA, judgment). deciding vacated Harper further consideration. 2883, 1049 7 On remand, again contest plaintiffs' entitlement refund, "made ruling" regarding "to litigants case." 326, 631. Concluding Chevron's Davis," 631, "reaffirm[ed] [its] prior respects," 327, 632. 8 23 gave preferential treatment received employees governments relative employees.5 Virginia, several statement law.6 Two done reconsideration Beam. See Bass South Carolina, ---- (1991); Taxation, Lewy By contrast, Arkansas Pledger Bosnick, 306 Ark. 45, 54-56, 811 S.W.2d 286, 292-293 cert. pending, 91-375. Cf. Reich Collins, 262 Ga. 625, 422 846 (1992) (holding reasoning precluded refund), Nos. 92-1276 92-1453.7 9 original decision, granted certiorari second time. 504 112 1934, 118 541 (1992). now II 10 "[B]oth common our own decisions" "recognized general retrospective decisions Court." Robinson Neil, 409 505, 507, 876, 877, 35 29 (1973). Nothing Constitution alters fundamental "retrospective operation" governed "[j]udicial near thousand years." Kuhn Fairmont Coal Co., 215 372, 140, 148, 54 L.Ed. 228 (1910) (Holmes, dissenting). Linkletter Walker, 381 618, 85 1731, 14 601 (1965), developed could newly Linkletter, confine purpose rule, reliance placed upon previous administration justice application" 636, 1741 (limiting Mapp Ohio, 367 643, 81 1684, 1081 (1961)).8 context, denial "a law" limitation avoid " 'injustice hardship' without unduly undermining "purpose effect" 355-356 (quoting Cipriano City Houma, 395 701, 706, 89 1897, 1900, 647 (1969)).9 11 eliminated limits context "newly declared rule[s]" "criminal pending review." 712. two adjudication." First, review" us "legislat[ive]" see fit. Second, [parties] same." 713. 12 Dicta Griffith, stated "civil retroactivity. continue[d] standard Oil." n. 8, 8. divided over meaning dicta (1990). four test" consider [American Scheiner, 483 266 [107 2829, 97 226] (1987) ] highway 23, Scheiner." 179, 2331. joined JJ.). Four plurality's "anomalous approach" declined applicable particular case believe good faith 219, 2352 (STEVENS, dissenting, Brennan, Finally, despite SCALIA "share[d]" dissent's "perception decisionmaking incompatible role." 201, 2343 13 thus unresolved precise extent presumptively altered But adopted requiring Although produce unified agreed once controversy, adjudicating announcing SOUTER laid down determining decision: "appl[ied] respect litigants" court, "refuse [that] SOUTER's superseded "any analysis." likewise "extending benefit judgment" winning party "is time [first] decision." 2448 Three "our responsibility requir[es] each announce." 2450 Marshall 2448-2450 controls case, accordingly adopt Beam: Griffith's rules." animated 712, prohibit both can scarcely permit substantive [to] shift spring" according equities [individual parties'] claims" actual old harm --- 2447 Our heeds admonition "[t]he more authority disregard current treat differently." Trucking, 214, 2350 15 three-pronged test issue" presented litigation. "reserve it," "read then Accord, (O'CONNOR, Furthermore, already so" "prevai[l] Id. 16 effort distinguish surmised about "retroactively "[B]ecause believed "not precedent applying present 17 disagree. employee pensions, though constitutionally future, upheld governmental appellee [would been] appropriate" conclude Income Tax Act violate[d] principles favoring retired employees." 1508. appellant scheme, he refund." Far appellee's issues, "consideration issues" meant "necessarily" us. Therefore, today, action. 18 Respondent Department Taxation defends resting ground relieved obligation Petitioners contended "even applie[d] only," they their argument. "neither within meaning" offered rejecting "state-law contention": "We previously ruling (citing Perkins Albemarle County, 214 198 626, aff'd modified reh'g, 416, 566 (1973); Capehart Chesapeake, 5459 Oct. 16, 1974), appeal denied, xlvii, 423 875, 96 46 (1975)). formulation doctrine—that rule," Fountain Fountain, 347, 348, 513, 514 (1973), 416 939, 94 1942, 40 290 (1974), quoted 874—suggests Oil, see, e.g., Stovall Denno, 388 293, 297, 87 1967, 1970, 1199 (1967). 19 reject Department's defense below. Const., Art. VI, cl. Whatever freedom enjoy limit operation interpretations Great Northern R. Sunburst & Refining 287 358, 364-366, 53 145, 148-149, 77 360 (1932), cannot extend National Mines Corp. Caryl, 497 922, 923, 3205, 3206, 740 (1990) (per curiam ); Ashland 916, 917, 3202, 3203, 734 ). 20 decline Taxation's invitation affirm remedies years announced. Brief 33. 21 action, reverse do enter necessarily entitle them refund. Rather, principles." 181, 2332 Due Process Amdt. 14, 1, found determination." McKesson Division Alcoholic Beverages Tobacco, 39-40, 2238, 2251-2252, If "offers opportunity withhold contested challenge validity hearing," "availability itself Clause." 38, 21, 2251, 21. hand, Clause Fourteenth Amendment obligates rectify deprivation." 31, 2247 (footnotes omitted).10 providing relief, award those burdened unlawful "create[s] 40, 2252. 818, 1509 (suggesting State's failure cured "either extending [a discriminatory] eliminating employees"). 2247. "establish[es] various sanctions summary designed" prompt "tender payments objections entertained resolved" payment obtain assessment's validity." 2251 (emphasis original). Such impose significant 'duress' rendered circumstances treated financial seizure real personal property." taxpayer duress 22 "provide[s] a[n] [adequate] 'predeprivation process,' example, authorizing bring enjoin payment, allowing interpose defenses enforcement proceeding." McKesson, 36-37, 2250-2251. leave remedy. satisfies minimum requirements outlined." 51-52, 2257-2258. beyond demands 52, 36, 2258, lesser 44-51, 2254-2258. IV remand proceedings inconsistent 24 So ordered. 25 concurring. 26 am surprised stare decisis today's dissent. Teague Lane, 288, 1060, 334 O'CONNOR wrote openly settled scope collateral review. "This determination," said, "would normally entail [v. (1965) standard, modification." 301, 1070. dissent sort anticipatory echo dissent, criticizing displaying "infidelity decisis," 331, 1086 (Brennan, dissenting), "upset[ting] time-honored precedents," 333, 1087, "repudiating familiar regard 345, 1094, failing "so much mention 1087. 27 Teague. Not only correct, Withrow Williams, 507 1745, 1751, 123 407 (1993) part) abandonment collateral-review fully decisis, never inflexible. reasons abandoning Linkletter—reasons justifying (1971). noted, "ha[d] led results," Teague, 302, 1070; Oil. Proof what means eye beholder provided quite nicely separate opinions today: Of who find retroactive, post, ____ (KENNEDY, judgment), noted criticized commentators, 303, 1071; commentary cited just jurisprudence general, considered integral part, Beytagh, Ten Years Non-Retroactivity: Critique Proposal, 61 Va.L.Rev. 1557, 1558, 1581-1582, 1606 (1975). Other commentary, course, regarded jurisprudence. See, Fallon Meltzer, New Law, Non-Retroactivity, Constitutional Remedies, Harv.L.Rev. 1731 Schaefer, Prospective Rulings: Perspectives, 1982 S.Ct.Rev. 1; Control "Sunbursts": Techniques Overruling, 42 N.Y.U.L.Rev. 631 (1967); Mishkin, Forward: High Writ, Time 79 56, 58-72 (1965). 28 justified departure implicitly relying well-settled proposition less force where intervening "have removed weakened conceptual underpinnings Patterson McLean Credit Union, 491 164, 173, 2363, 2370, 105 132 (1989). endorsed expressed Harlan his Mackey States, 667, 91 1160, Desist 394 244, 1030, 248 (1969), Harlan's views (1987). 303-305, 1071-1072. Again, argument equally—indeed, even forcefully —supports returned traditional (which shall discuss greater length below) "violates basic One presents contexts. 106, 355; 1606. Thus, adhered Oil—that is, asserting different settings. That particularly difficult proof make, inasmuch 712; 317, 1078 judgment) (Griffith "appear[s] underpinnings").1 What most provokes comment insistence today rigid forbids tinkering retroactivity, Terms ago not; rather irony invoking all. handmaid activism, born enemy decisis. formulated heyday realism promoted "techniqu[e] lawmaking" specifically making easier overrule precedent. Levy, Realist Jurisprudence U.Pa.L.Rev. (1960). saying, effect, preservation methods destroying recently invented Contrary assertion articulated ____, "came being," observed, Mackey, 676, 1171. un-ancient members sitting invented. true power, engage practice. ante, ____; 2443, (1991) 2343, Desist, 258-259, 1038-39 (Harlan, dissenting); 365, (1932). "[a]t there future." 622-623, 1733-1734. And academic proponents acknowledged proposal contradicted 2; Carpenter, Decisions Common Colum.L.Rev. 593, 594 (1917). Indeed, roots tradition deep Holmes prepared hazard guess (dissenting 31 asserts '[w]hen changes mind, it.' Post, 2441). concept foreign tradition. struck John extraordinary raw power. conception role possessed, shared succeeding generations judges until very recent times, took province duty department say is," Marbury Madison, (1 Cranch) 137, 177, 60 (1803) added)—not be. enduring perception sprang philosophy Nietzsche Blackstone, viewed inherent characteristic power delegated pronounce maintain expound one." W. Commentaries 69 (1765). "former evidently reason [or] divine law," judge overruling pretend vindicate misrepresentation." 69-70. "For former manifestly absurd unjust, declared, sentence bad 70 Fully principal distinction between power: "[I]t said distinguishes act existing relation thing happened, predetermination regulation future cases." T. Cooley, Limitations (1868). critics well aware grounded contemptuously called fiction known Separation powers." Kocourek, Retrospective Stare Decisis A.B.A.J. 180, 181 (1931). 32 foe friend alike practical tool out eyes enemies, "smack[ed] process," Harv.L.Rev., 65, "encroach[ed] prerogatives government," Von Moschzisker, Courts Last Resort, 37 409, 428 (1924), "one great restraints depart[ing] field lawmaking," 366 213, 225, 1052, 1058, 246 (1961) (Black, part), caused behavior become "assimilated legislature," Kurland, Toward Political U.Chi.L.Rev. 19, 34 tended cut [the courts] loose precedent, [them] restructure artificially expectations legitimately created extant thereby mitigate decisis." 680, 1174 All doctrine's friends, device "augmen[t] contribute growth keeping society," Mallamud, Limitation Rights Accused, 56 Iowa L.Rev. 321, 359 (1970), deliberate conscious technique U.Pa.L.Rev., 6, "facilitating effective defensible 28. 33 embrace prospectivity product disquietude impacts fast-moving pace innovation," 1172. itself, glowingly cause innovation, extolling "technique" "impetus implementation overdue reforms." Jenkins Delaware, 218, 1677, 1680, 253 (1969). Whether doubt era birth marked newfound commentator calculated, "[b]y 1959, number instances reversals involving issues grown sixty; decades followed, forty-seven occasions." Maltz, Some Thoughts Death 1980 Wis.L.Rev. 467. cast overboard numerous decisions, indeed whole areas unceremonious "heave-ho." (overruling Wolf Colorado, 338 25, 1359, 1782 (1949)); Gideon Wainwright, 372 335, 83 792, 799 (1963) Betts Brady, 316 455, 62 1252, 1595 (1942)); Miranda Arizona, 384 436, 479, 48, 1602, 1630, 694 (1966) Crooker California, 357 433, 78 1287, 1448 (1958), Cicenia Lagay, 504, 1297, 1523 (1958)); Katz 389 88 576 (1967) Olmstead 277 438, 48 564, 72 944 (1928), Goldman 129, 993, 1322 (1942)). To argue jurisprudential tools activism period extended grounds paradoxical.2 sum, join fact protected flexible decisis; want whom THE CHIEF JUSTICE joins, dissenting. 36 Today crushing unnecessary liability precisely afford it. Were statutory command, choice nothing applies. fact, longstanding opposite result. abandon 355, correctly somewhat chaotic years. ago, three opinions, none garnered majority. Term later, yielded five opinions; there, single writing carried votes. result, finds confronted disarray that, resort vote-counting: Examining Jim discerns votes view, case. Ante, 38 weight place, hopelessly muddled. all, settled. explained nonretroactive depends announces undermine purposes injustice. 355. adjusted vitality noting "continues Huson." equivalent entropy immediately over. merits test, simplified greatly disregarded needlessly follow place. 39 fear rectifying confusion, reinforces more. usual issue; best understanding resolving comes them. - 2442, 2443 (SOUTER, respect, sometimes elect law; instead, giving rise especially change abrupt relied 2442. ways. purely prospective, relevant 2443. operative occurred depending equities. 2443-2445. option "pure prospectivity" prospectivity." notes, disagreement prospectivity. derive Once "this forecloses possibility pure prospectivity—refusal thereafter. concurrence propriety decisions." 2449 41 Rather limiting pronouncements prospectivity, intimates well. (referring lack 'constitutional law'"); ibid. (relying 'basic adjudication' 712)); (touting "fundamental 'retrospective operation' decisions). intimation incorrect. touch briefly here: "[W]hen decides, [a] conduct law-changing describes long-established procedure inquiry." supra [501 U.S.], [111 2451] dissenting) (internal quotation marks omitted). 43 Nor suggestion squared repeatedly Pipeline Constr. Marathon Pipe Line 458 50, 88, 102 2858, 2880, 73 598 (1982); Phoenix Kolodziejski, 399 204, 90 1990, 1996, 523 (1970); (1969); 188-200, 2336-2343 opinion) (canvassing jurisprudence); cases). 44 event, implicated here. holds Then majority's approach, end matter: here Accordingly, careless dictum clear 45 Plainly enough, entire "unceremonious 'heave-ho' decries concurrence. Behind undisguised hostility distasteful, raises arguments, raised appropriately responded arguments then, repeat responses now. Frankfurter ago: indulge always conducive law's self-respect recognize candidly considerations content pronouncement Griffin Illinois, 351 26, 76 585, 594, 100 (1956) 47 dissented absolute prohibition unconscionable results. equitable balancing method individual believes desirable, seems me takes illogical—and inequitable —extreme. another through inadvertence, considering forever established odds notion fairness sound decisional Yet appears today. A. discretion Instead, inquire happened Deciding matter. Parsing language encounters declares determinative: "The having circumstances, Appellee 63, 817 1508-1509 (quoted ____). According majority, 'consideration issues' 'necessarily' indicates J.)). Ironically, respondent amici draw same sentence. them, offer willing required. accepted preserved day. 49 might debate everyone relies. meaningless indeterminate. Brecht Abrahamson, 1710, 353 (1993), "squarely addres[s] [an] issue," remains "free address [it] merits" later date. 1717. L.A. Tucker Truck Lines, Inc., 344 33, 67, 69, (1952) (issue "raised briefs discussed Court" taken binding th[e] point"); Webster Fall, 511, 149, 411 (1925) ("Questions merely lurk record, brought attention ruled upon, constitute precedents"). traced back earliest decisions. Statement C. reported counsel More, (3 159, 172, 397 (1805) ("No made, jurisdiction. passed sub silentio, bound case"). Regardless how reads solitary relies, surely address" retroactivity; best, addressing remedies, "assumes" retroactive. Brecht, makes unexamined assumptions bind 1717 (That "assumed applicability of" assumption). 50 ourselves Brecht. resolved case; Chapman 386 24, 824, 828, 705 (1967), rule's directly addressed review—each assumed applied—the why inferred sparse ambiguous carry 51 offers justification disregarding could, nicety. contrary, critical soundness processes. go saying wide-ranging applications; nearly effects questions actually on, ensures important accident inadvertence. adopting area permanently binds assumption inattention. Any grave risk resolve national concern thought consideration, wise one. 52 demonstrates danger briefed presented. oral signaled pass announce. conceding himself prevailed, argued unfair require 24,000 following colloquy ensued: "[Court]: answer all? "[Michigan]: —if, stating classification there. 55 that's not—it's here, it? Is here? raised, no." Tr. Oral Arg., O.T.1988, 87-1020, pp. 37-38. 57 Now, conclusively irretrievably. 58 somehow chance design. absence briefing, argument, belies thoughtful author refuses accept KENNEDY 59 comparison abandoned context. 197-200, 2341-2343, differences weigh extension. nonretroactivity historically favored government's interests rights defendants. generalized policy justify elimination arena. favor plaintiffs defendants; "nor protecting class another." 198, 2342. More important, litigation "deprived receive relief." 198-199, Here, invalidation From moment forward, equal basis require. defendant, usually interested remedy—reversal conviction. obtained 199, rejection defended 713 (selective accords defendant thereafter). little difference seeks days later. tremendous latter litigated not. brief Respondent, prevailed concerned treatment, dispositive. Having failed demand unusual, got usual—namely, asked unusual. awarded that. equality support forcing Commonwealth bear harsh consequences because, press issue—and neglected contentions presses turn. B nonretroactively factors. threshold matter, establish history, purpose, 107, Third, necessary substantial hardship impose. my nonretroactive. 63 points concurrence, unless For identifies types new. overturns "clear past relied." Ibid.; agree represent 'revolutionary' 'avulsive change' Hanover Shoe, Shoe Machinery Corp., 392 499, 2224, 2234, 1231 (1968)). 64 Nonetheless, explains "new" resolves "an foreshadowed." 355 added). "controlled principles" announce "sufficiently debatable" advance. Arizona Governing Committee Deferred Annuity Compensation Plans Norris, 463 1073, 1109, 3492, 3512, 1236 (1983) concurring). Reading alone, get variety. opinion's emphatic suggests outcome debatable. assertive determinative. context: 65 "[T]he says 'controlled' conclusive 'new rule'. frequently being 'governed' reasonable conclusions reached courts." Butler McKellar, 494 407, 415, 1212, 1217, 108 347 66 Butler, determined Roberson, 486 675, 2093, 704 (1988), Roberson's repeated assertions "directly controlled" feel declining create exception While progeny novelty purposes, teaching—that tone landscape arose—obtains nonetheless. 67 STEVENS certainly unprecedented, wrong: supported compelled unjustified, court-imposed restriction administer affairs." 818-819, last labeling "perverse." Barker Kansas, 503 1619, 1621, 243 call perverse, sufficiently debatable advance fall short "clearly accord.* 68 announced, conventional wisdom seemed contrary. think before. No had. Twenty-three schemes like Davis; half century 237, 868, 871 ever 1984. correct prophecies pretentious" "law," O. Holmes, Path Collected Legal Papers 173 (1920), universal "prophecy" valid. An examination predecessors reveals anything foreshadowed. business appear face. disfavored treatment. identically numerically insignificant exception—retirees "discriminatory" doctrine, me, question. retirees: pay income, proper comparison. strong thoroughly 819, 1509—and McCulloch Maryland, (4 Wheat.) 316, 579 (1819)—intergovernmental prevent interfering taxation. recourse ballot box, limited ability protect excessive eliminated, "[a] 'political check' provided, falls" "on group citizens counted keep raising excessively, placing Washington 460 536, 545, 1344, 1350, 75 264 County Fresno, 429 452, 462-464, 699, 704-705, 683 (1977); Carolina Baker, 485 526, 15, 1355, 1368, 99 592 (1988). 71 There employed "political check." They small citizens, subjecting remainder citizens—federal private sources, nonretirees alike—to uniform attempt increase excessively interfere populace "use votes" interests, abusive Government, either. 821-824, 1510-1512 addition, distinguishing others, including justifiable economic standpoint. State, collect retirees; pays increases amount cover imposes, reduced tax-free. net level impact fisc same. differential related to, by, differenc[e] classes," 816, 1508 omitted): Taxing enhances fisc, whereas recite show wrong—I remain correct—but point side substantial. able "ancho[r] precedent," Few novel moored. determinative ex ante precluded. 3512 That, factor overwhelmingly favors Sovereign interference. individuals: confer relieving contributing share ., undue interference burdens other." Graves York rel. O'Keefe, 466, 483-484, 595, 600, 927 (1939) (footnote 814, 1507 ("intergovernmental need sovereign's operations other"). Affording Government. lines pockets Government's surprise participation past, serves protect—the —denying decision's 'could results retroactively.' 1900). doing unjust. Title VII resulting "unanticipated come many struggling meet fiscal deficits." 1106-1107, 3511 (Powell, Burger, "no justification" "impos[ing] magnitude public," concluded. 1107, 3511. 1107-1111, 3511-3513 concurring); 1075, 3494 plaintiff Los Angeles Water Power Manhart, 435 702, 718-723, 98 1370, 1380-1383, 657 (1978) There, too, "[r]etroactive devastating" large innocent third parties." 722-723, 1382-1383. exist Retroactive rulings invalidate laws potential producing "disruptive State[s] [their] citizens. deplete treasur[ies], threatening State[s'] plans." 182, 2333 exception. implications [S]tates," "are truly staggering." Hellerstein, Preliminary Reflections Associations, Notes 325, 336 estimate total exceed $1.8 billion. SA-1; Utah al. Amici Curiae 12-13. alone exceeds $440 million. massive worse Wall Street Journal, July 27, 1992, p. A2 ("Most states dire straits, deteriorating base harder out, survey legislatures indicates"). 239-240, 873 (such potentially disruptive destructive Commonwealth's planning, budgeting, delivery essential services"); Swanson 329 N.C. 576, 583, 791, 794 ("this straits" $140 million exacerbate it); 302 S.C. 250, 256, 171, 174 ($200 severe [and] endanger integrity State"). laws, "at fund services, height unfairness." 2455 States' conduct, entirely disproportionate offense. deal willfully violated acted unchallenged Moreover, during approximately $8 $12 per year, Arg. accrued Yet, $32 $48 error, allows excess $400 dollars. disproportionate; unconscionable. Finally perhaps thoughtless official benefited offending exemption. Instead falls squarely backs blameless unexpecting affected who, although profited exemption, forced deprived services. 80 suffer years, enforced faith, objected put notice suspect. Denying relied. unanticipated windfall. windfall cost hurtful communities live, inequity factors, weighs application. given. analytically distinct. 189, 2336 ("[T]he equated principles"). 2442-2443, "[s]ince issue, choice-of-law 918, curiam). different. afforded prevailing J.) ("Once 'backward,' i.e., one"). instance inquiry originates court"). comply process. 31-52, 2247-2258, us, asks "nonretroactively defeat retirees' refunds." i. consideration juncture inappropriate, yet available Davis's inexplicably discusses nonetheless, 84 take themselves helpful guidance dictum, creating additional confusion inadvertently suggesting absolutes exist. follows course. Amidst pre- postdeprivation "confine[d] 10. correct. Over account law: "To considerations, 'reliance,' relevant, are, jeopardize edifice reasonably constructed foundation doctrine." Estate Donnelly, 1033, 1038, 312 (1970) (concurring commentators accord. 1733 (urging framework new). revisions permissible inform inquiry. compelling ago. 219-224, 2353-2355 opinion), admitted preclude provision monetary STEVENS' apply, old. 220, 2353 (Chevron "establish exercise not, states, review"); (reserving governs court). something today—and —then retain "equitable discretion" formulating claim. wholly anomalous suggest determine reference barred altogether. restrict "flexibility remedies," 1038 concurring), turn federalism head. know permits restrictions Quite true, generally instance. cites read precluding selecting But, explains, read. ("Nothing [precludes right] raise bars recovery demonstrate deal" (emphases added)). ("[N]othing precludes cases"). rejected, grounds, Florida's requirement irrelevant categorical insufficient expressly insufficiently "weighty circumstances." 2254 patently unconstitutional: Florida collected Liquor "virtually identical" 46, 2255. Given "hardly surprise" invalid, presumptive "largely precedent." example. 183, reading absolutely immune absent express waiver immunity; officers qualified sued Bivens suffers deprivation hands officer access backwards-looking (monetary) full, compensatory whenever citizen deprives her bodily life. going temper taking equity violations rules. Surely refuse Oil; past. practice); discretion. gratuitous disregards precedents central accuracy regime govern on. innuendo concerning ill-advised introduce uncertainty disorder area. unjust portend, respectfully syllabus Reporter convenience reader. Detroit Lumber 337, 282, 287, 499. consents compensation duly jurisdiction, discriminate source compensation." 111. "taxes Applications assessment. 58.1-1825 actions seeking 1985. "First, relied, stressed 'we demerits looking history operation.' weighed ." (1971) (citations E.g., Ala.Code 36-27-28 40-18-19 (1985); Code 97A.12 repealed, 228, (repeal Jan. 1989); La.Rev.Stat.Ann. 47:44.1 (Supp.1990); Miss.Code 25-11-129 (1972); Mo.Rev.Stat. 86.190 104.540 (1989); Mont.Code 15-30-111(2) (1987); N.Y. 612(c)(3) (McKinney 1987); 49-1-608 871, Bohn Waddell, 167 Ariz. 344, 807 P.2d (Tax Ct.1991); Sheehy 250 Mont. 437, 820 1257 91-1473; Duffy Wetzler, A.D.2d 253, 265, N.Y.S.2d 684, 691, N.Y.2d 890, 587 900, 600 N.E.2d 627 (1992), 92-521; 581-584, 793-795 330 390, 490 91-1436, 3025, ----; Ragsdale Revenue, Or.Tax 440, 1990 WL 174474 Or. 529, 823 971 (1992); 307 113, 414 110, 114-115 91-1697. Several 101, 109-110 (Colo.1991); Hackman Director 771 77, 80-81 (Mo.1989), 493 1019, 718, 738 Tehan Shott, 382 406, 459, 453 380 609, 1229, 106 (1965)); Johnson Jersey, 719, 1772, 882 Escobedo 378 478, 1758, 977 (1964), (1966)); Wade, 1926, 1149 Gilbert 1951, 1178 (1967)). represents "choice-of-law principle" 2353, Compare 191-197, 2337-2341 (treating rule), 218-224, 2352-2355 doctrine). characterized, case" "whether [litigants] 2447, incurs "places promptly relegates him postpayment action tax's legality." attempts settings begins observation "nonretroactivity defendants." (during cases) government, implicit future. phenomenon consequence, cf. (1961), historical "accident" fashion overturned. fundamentally, criminal-law calls prerogative," sense adopt, "generalized policy," gross defendants overruled. discerning next dubious empirical litigants, defendants, often case: enormous "benefit," knowing others problems aside, explain why, receipt-of-some-benefit inaccurate proxy civil/criminal distinction, newly-discovered overcomes rested. "equal treatment" ably cases; obviously, procedurally default arguing "cast heave-ho." added; internal need. deep-sixed (1991)—in unceremoniously (in contrast overrulings text). little, any, teetering plank needs gentle nudge. quick end, complaint born, die. "distasteful." Much appetizing. cavalier invention djQ judgment. "[P]rospective whe n impelled understanding." 197, 2341, promulgates functions justifiably 2342 213-215, 1996-1997, (1969) curiam); England Louisiana Bd. Medical Examiners, 375 411, 422, 461, 468, 440 (1964). continues broad dicta, demonstrated elsewhere, contexts strongly adoption 197-199, 2341-2342. conclusion, 2446-2447, manner 2451-2452 reasons, Part nonetheless condition 2331; Johnson, 457 537, 550, 2579, 2587, 202 "overrul[e] relied" "decid[e] neither, manner. argues 111, States," 16-18. 808-810, 1503-1505. indicated "dictate[d]" plain statute," 808, 1504, added measure "unambiguous," "unmistakable," "leaves room doubt," 809, 3, 810, 1511, 1504. characterizations, implausible contend contends discriminated except 18-26. 815, 4, 1507, 1512, 4. anchored observed Phillips Chemical Dumas Independent School Dist., 361 376, 474, (1960), "we faced situation" controlled holding. sure, attempted Chemical. 824-826, 1512-1513. persuaded time, convinced better inconsistency stuff made. "revolutionary," 920, avulsive thereafter flow banks," (1968), mere befall reach unambiguous dictates occasion O'CONNOR's proposes. understanding, concur Powers, 937 F.2d 965, 968, 970, (CA4 1991) ("[t]he pertinent behind suggested [Davis itself]"; "how [plans Davis"); 238, 872 foreshadowed"); ("the (Davis "established law"); 164 74, 92, 790 772, (Ariz.Tax 1990) Note, Rejection "Similarly Situated Taxpayer" Rationale: Lawyer 431, 441 ("The long-standing doctrine").

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