Centex Corp. v. United States

OPINION

BRUGGINK, Judge.

This Winstar-related1 case raises the question of whether, when Congress targets tax legislation at one of the Government’s contracting partners, there can be a contractual remedy. The case involves difficult questions about the line of demarcation between the power of Congress to pass legislation for the general welfare and the vested rights of the Government’s contracting partners. We are persuaded that, in this instance, Congress has crossed that line and injured vested rights in a manner that gives rise to contractual relief.

Pending are plaintiffs’ Second Renewed2…