United States Supreme Court

Reset A A Font size: Print

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



  • United States Supreme Court