Abstract
This Article describes and assesses the Court's reasoning in Harper and examines the decision's likely ramifications. Although the Court's holding might well be correct, its explanation of that result is unconvincing. Justice Thomas's majority opinion is also disappointing, because it leaves for another day—at what will predictably be a significant cost for states and private litigants—the looming question of what principles should steer courts in determining whether unexpected civil decisions applying federal law have retroactive effect.
Recommended Citation
Eric Rakowski,
Harper and its Aftermath,
1 Fla. Tax Rev.
(1994).
Available at: https://scholarship.law.ufl.edu/ftr/vol1/iss1/11
COinS