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.[1] 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.[2]
| United States v. Clintwood Elkhorn Mining Company | |
|---|---|
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| Argued March 24, 2008 Decided April 15, 2008 | |
| Full case name | United States, Petitioner v. Clintwood Elkhorn Mining Company, et al. |
| Citations | 553 U.S. 1 (more) 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) ¶ 70,275; 2008-1 U.S. Tax Cas. (CCH) ¶ 50,281; 101 A.F.T.R.2d (RIA) 1612; 21 Fla. L. Weekly Fed. S 161 |
| Court membership | |
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| Case opinion | |
| Majority | Roberts, joined by unanimous |
See also
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editExternal links
edit- Text of United States v. Clintwood Elkhorn Mining Company, 553 U.S. 1 (2008) is available from: Cornell CourtListener Findlaw Google Scholar Justia Oyez (oral argument audio)
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