United States v. Clintwood Elkhorn Mining Co.

United States v. Clintwood Elkhorn Mining Company

Supreme Court of the United States

Argued March 24, 2008
Decided April 15, 2008

Full case name

United States, Petitioner v. Clintwood Elkhorn Mining Company, et al.

Citations

128 S. Ct. 1511; 170 L. Ed. 2d 392; 2008 U.S. LEXIS 3472; 76 U.S.L.W. 4189; 2008-1 U.S. Tax Cas. (CCH) P70,275; 2008-1 U.S. Tax Cas. (CCH) P50,281; 101 A.F.T.R.2d (RIA) 1612; 21 Fla. L. Weekly Fed. S 161

Court membership

Chief Justice John G. Roberts

Associate Justices John P. Stevens · Antonin Scalia Anthony Kennedy · David Souter Clarence Thomas · Ruth Bader Ginsburg Stephen Breyer · Samuel Alito

Case opinions

Majority

Roberts, joined by unanimous

United States v. Clintwood Elkhorn Mining Company, 553 U.S. 1 (2008), is a United States Supreme Court case that concerns refunds for a tax that was levied and subsequently found to be unconstitutional. The Court held that a person claiming a refund for an unconstitutional tax must go through the normal administrative procedures for tax refunds before filing a lawsuit against the government.

External links

Full decision

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