Date decided 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) 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 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.
References
United States v. Clintwood Elkhorn Mining Co. Wikipedia(Text) CC BY-SA