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	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
Holding
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.
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
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. ^[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] [3]}

References

External links

• 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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