Harper v. Virginia Dept. of Taxation, 509 U.S. 86, 33 (1993)

Page:   Index   Previous  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  Next

132

HARPER v. VIRGINIA DEPT. OF TAXATION

O'Connor, J., dissenting

should apply the old rule or the new one." When the retroactivity of a decision of this Court is in issue, the choice-oflaw issue is a federal question. Ashland Oil, Inc. v. Caryl, 497 U. S. 916, 918 (1990) (per curiam).

The question of remedy, however, is quite different. The issue is not whether to apply new law or old law, but what relief should be afforded once the prevailing party has been determined under applicable law. See James B. Beam, 501 U. S., at 535 (Souter, J.) ("Once a rule is found to apply 'backward,' there may then be a further issue of remedies, i. e., whether the party prevailing under a new rule should obtain the same relief that would have been awarded if the rule had been an old one"). The question of remedies is in the first instance a question of state law. See ibid. ("[T]he remedial inquiry is one governed by state law, at least where the case originates in state court"). In fact, the only federal question regarding remedies is whether the relief afforded is sufficient to comply with the requirements of due process. See McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business Regulation, 496 U. S. 18, 31-52 (1990).

While the issue of retroactivity is properly before us, the question of remedies is not. It does not appear to be within the question presented, which asks only if Davis may be applied "nonretroactively so as to defeat federal retirees' entitlement to refunds." Pet. for Cert. i. Moreover, our consideration of the question at this juncture would be inappropriate, as the Supreme Court of Virginia has yet to consider what remedy might be available in light of Davis' retroactivity and applicable state law. The Court inexplicably discusses the question at length nonetheless, noting that if the Commonwealth of Virginia provides adequate predeprivation remedies, it is under no obligation to provide full retroactive refunds today. Ante, at 100-102.

When courts take it upon themselves to issue helpful guidance in dictum, they risk creating additional confusion by

Page:   Index   Previous  26  27  28  29  30  31  32  33  34  35  36  37  38  39  40  Next

Last modified: October 4, 2007