United States Supreme Court
US v. Clintwood Elkhorn Mining Co., 07-308
The plain language of 26 U.S.C. sections 7422(a) and 6511 requires a taxpayer seeking a refund for a tax assessed in violation of the Export Clause, just as for any other unlawfully assessed tax, to file a timely administrative refund claim before bringing suit against the government.
Appellate Information
- Decided 04/15/2008
- Published 04/15/2008
Judges
Court
- United States Supreme Court