id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-498	Rakowski, Eric	Harper and Its Aftermath	2022	75	.pdf	application/pdf	39461	1643	53	Several passages in Justice Souter's opinion in Beam appear either to strengthen this reading (or at least not to contradict it) or to constitute a subtle recasting of McKesson's understanding of the scope of remedial discretion in state tax cases, one that amplifies the discretion that states have in choosing a suitable remedy. Its cryptic assertions about the ways in which equitable considerations can shape remedies in particular cases if a new constitutional holding applies retroactively, both in state tax cases and in other civil disputes, will fuel much litigation, error, and annoyance.	cache/ftr-498.pdf	txt/ftr-498.txt