United States v. Clintwood Elkhorn Mining Co.

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
Argued March 24, 2008
Decided April 15, 2008
Full case nameUnited States, Petitioner v. Clintwood Elkhorn Mining Company, et al.
Citations553 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
Chief Justice
John Roberts
Associate Justices
John P. Stevens · Antonin Scalia
Anthony Kennedy · David Souter
Clarence Thomas · Ruth Bader Ginsburg
Stephen Breyer · Samuel Alito
Case opinion
MajorityRoberts, joined by unanimous

See also

References
  1. United States v. Clintwood Elkhorn Mining Co., 553 U.S. 1, 4 (2008).
  2. Clintwood Elkhorn Mining Company, 553 U.S. at 14-15.
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