Description
Signed by Clarence Thomas, the Supreme Court decision in United States v. Virginia Department of Taxation. The majority decision was written by Thomas.
Octavo, 14pp, [9], [4], [25]. Printed pamphlet, bound with staples along the spine. Inscribed on the front wrapper by Associate Justice Thomas: “To the Women’s Club of Elmwood Place – With best wishes! Clarence Thomas.”
In Harper v. Virginia Department of Taxation in 1993, the Supreme Court ruled that new federal rules announced by the Court must apply retroactively to cases still open on direct review. The case involved Virginia taxpayers who sought refunds after the Court held that states could not tax federal retirement benefits while exempting state retirement benefits. Virginia courts refused to apply that earlier ruling retroactively. The decision reversed the Virginia Supreme Court and became an important case on retroactivity in civil constitutional litigation.
