Argument Preview: US v. Clintwood Elkhorn Mining Company

Alan Bakowski wrote the following brief preview of Tuesday’s argument in US v. Clintwood Elkhorn Mining Company. Find it in its entirety here on SCOTUSwiki. (Disclosure: Akin Gump represents the respondents in the case. Alan is not affiliated with Akin and was not involved in the case.)

Monday’s second case, No. 07-308, US v. Clintwood Elkhorn Mining Company, involves three companies’efforts to obtain a refund of taxes they paid on coal exports after it was determined that the export tax was unconstitutional. The question presented is whether the companies may file their refund claims directly in federal court under the Tucker Act or whether they must follow statutory procedures with the IRS that provide a more limited remedy.