Decided
US v. Clintwood Elkhorn Mining Company
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 John Roberts on Apr 15, 2008.
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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
Related Coverage
Jul 16, 2007Application (07A49) to extend the time to file a petition for a writ of certiorari from July 26, 2007 to September 24, 2007, submitted to The Chief Justice.
Jul 17, 2007Application (07A49) granted by The Chief Justice extending the time to file until September 9, 2007.
Sep 7, 2007Petition for a writ of certiorari filed. (Response due October 9, 2007)
Oct 5, 2007Order extending time to file response to petition to and including November 8, 2007.
Nov 2, 2007Brief of respondents Clintwood Elkhorn Mining Company, et al. in opposition filed.
Nov 14, 2007DISTRIBUTED for Conference of November 30, 2007.
Nov 14, 2007Reply of petitioner United States filed. (Distributed)
Dec 3, 2007Petition GRANTED.
Dec 19, 2007Motion to dispense with printing the joint appendix filed by petitioner United States.
Jan 7, 2008Motion to dispense with printing the joint appendix filed by petitioner GRANTED.
Jan 14, 2008Brief of petitioner United States filed.
Jan 22, 2008SET FOR ARGUMENT ON Monday, March 24, 2008
Feb 5, 2008CIRCULATED.
Feb 11, 2008Brief amicus curiae of Alliance Coal LLC filed. (Distributed)
Feb 12, 2008Record received from the U.S.C.A. for the Federal Circuit. (1 envelope)
Feb 13, 2008Brief of respondents Clintwood Elkhorn Mining Company, et al. filed. (Distributed)
Feb 20, 2008Brief amicus curiae of National Federation of Independent Business Legal Foundation filed. (Distributed)
Mar 14, 2008Reply of petitioner United States filed. (Distributed)
Mar 17, 2008Letter and attachment, dated March 17, 2008, received from counsel for respondents. (Distributed).
Mar 24, 2008Argued. For petitioner: William M. Jay, Assistant to the Solicitor General, Department of Justice Washington, D.C. For respondents: Patricia A. Millett, Washington, D.C.
Mar 25, 2008Letter dated March 25, 2008, received from counsel for petitioner. (Distributed)
Mar 31, 2008Record received from the U.S. Court of Federal Claims. (1 box)
Apr 15, 2008Judgment REVERSED. Roberts, C. J., delivered the opinion for a unanimous Court.
May 19, 2008JUDGMENT ISSUED.
May 28, 2008Acknowledgement of receipt (05/23/08) of judgment from Clerk, United States Court of Appeals for the Federal Circuit received.
Jun 6, 2008Record returned to the U.S.C.A. for the Federal Circuit.
Jun 6, 2008Record returned to the U.S. Court of Federal Claims.
Recommended Citation: US v. Clintwood Elkhorn Mining Company, SCOTUSblog, https://www.scotusblog.com/cases/us-v-clintwood-elkhorn-mining-company/