US v. Clintwood Elkhorn Mining Company
| Docket No. | Op. Below | Argument | Opinion | Vote | Author | Term |
|---|---|---|---|---|---|---|
| 07-308 | Fed. Cir. | Mar 24, 2008 | Apr 15, 2008 | 9-0 | Roberts | OT 2007 |
Disclosure: Akin Gump represented the respondents in this case.
Holding: The plain language of 26 U. S. C. "" 7422(a) and 6511 requires a taxpayer seeking a refund for a tax assessed in violation of the export clause of the Constitution, just as for any other unlawfully assessed tax, to file a timely administrative refund claim before bringing suit against the government.
Judgment: Reversed, 9-0, in an opinion by Chief Justice John Roberts on April 15, 2008.
SCOTUSblog Coverage
- Court rules on two tax cases (Lyle Denniston, April 15, 2008)
- Argument recap: US v. Clintwood Elkhorn Mining Company (Scotus Staff, March 26, 2008)
- Argument preview: United States v. Clintwood Elkhorn Mining Company (Scotus Staff, March 24, 2008)
- More on US v. Clintwood Elkhorn (Jason Harrow, February 28, 2008)
Briefs and Documents
Certiorari-stage documents
- Opinion Below (Fed. Circuit)
- Petition for certiorari
- Opinion below (Federal Circuit)
- Brief in opposition
- Petitioner’s reply
Merits briefs (via ABA)
- Brief for Petitioner United States of America
- Brief for Respondent Clintwood Elkhorn Mining Company, et al.
- Reply Brief for Petitioner United States of America
Amicus briefs
- Brief for Alliance Coal, LLC in Support of Respondent
- Brief for National Federation of Independent Business Legal Foundation in Support of Respondent
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- Opinion below (Federal Circuit)
- Brief in opposition
- Petitioner’s reply
Merits briefs (via ABA)
- Brief for Petitioner United States of America
- Brief for Respondent Clintwood Elkhorn Mining Company, et al.
- Reply Brief for Petitioner United States of America
Amicus briefs