United States v. Clintwood Elkhorn Mining Co.: Difference between revisions

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{{Use American English|date=September 2025}}

{{Use mdy dates|date=September 2023}}

{{Use mdy dates|date=September 2023}}

{{Infobox SCOTUS case

{{Infobox SCOTUS case


Latest revision as of 21:31, 14 September 2025

2008 United States Supreme Court case

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]

  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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