Anthony C. And Mildred M. Licari v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• approving four-year retroactivity and explaining that the permissive standard for retroactivity statutes stems from the fact that the amount is not a penalty but a tax
• upholding application of tax penalty passed in 1986 to returns previously filed for years 1982 through 1984
• rejecting due process challenge to statute retroactively increasing tax penalty, noting a four-year period of retroactivity was not, by itself, sufficient to violate due process

Source: CourtListener parenthetical corpus (CC0).