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Federal Circuit: Retroactive Tax Legislation Constitutes Breach of Contract

In First Nationwide Bank v. United States, No. 03-5128 (Fed. Cir. 12/13/05), the Federal Circuit held last week that retroactive tax legislation constituted a breach of contract. (Hat Tip:  Robert Loblaw.)


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One response to “Federal Circuit: Retroactive Tax Legislation Constitutes Breach of Contract”

  1. anon Avatar

    I think you folks are making too much of a big deal out of this case. This is one of the many Winstar-related cases to come before the Fed. Cir. (as the Ct. Fed. Cl. Has original jurisdicition.)

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