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U.S. Supreme Court declines to revisit Carlton, retroactivity doctrine


On May 22, 2017, the U.S. Supreme Court denied to hear taxpayer challenges to the retroactive application of changes to tax laws in Dot Foods v. Washington Department of Revenue, and six cases challenging Michigan's retroactive repeal of an alternative apportionment method. Taxpayers have urged the Court to take a retroactivity case for years, and with today's denials, we can expect additional challenges in the future.