Subsequent rulings have reaffirmed this position of the Court and made it clear that retroactive taxation would be considered constitutionally permissible despite other objections.
Specifically, in United States v Carlton (1994) the Court determined that such retroactive tax laws do not necessarily violate the Fifth Amendment right to due process so long as there is legitimate process involved in its enactment, according to a concurring opinion written by Justice Scalia, with the majority opinion (of the unanimous vote upholding the retroactive tax in this case) creating an even broader guideline of being "rationally related to a legitimate legislative purpose."
This essentially renders and retroactive taxation, which will necessarily result from the due process of legislative consideration and action for the legitimate purpose of creating revenue for the government, within the bounds of constitutional law under the current and long-standing interpretation of the relevant clauses.
In conclusion, the passage of an estate tax retroactive to January 1, 2010 will likely not meet a constitutional challenge given the degree and breadth of the precedents...
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