US v. Clintwood Elkhorn Mining Company
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.
Briefs and Documents
Merits briefs (via ABA)
Amicus briefs