United States v. Clintwood Elkhorn Mining Co.
- United States v. Clintwood Elkhorn Mining Co.
"United States v. Clintwood Elkhorn Mining Co." 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.
ee also
* List of United States Supreme Court cases, volume 553
External links
* [http://docs.justia.com/cases/supreme/slip/553/07-308/opinion.pdf Full decision]
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