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United States v. Clintwood Elkhorn Mining

Docket No.: 07-308
Certiorari Granted: Dec 3 2007
Argued: March 24, 2008
Decided: April 15, 2008

PartyNames: United States v. Clintwood Elkhorn Mining Company, et al.
Petitioner: United States
Respondent: Clintwood Elkhorn Mining Company, et al.

Court Below: United States Court of Appeals for the Federal Circuit

United States
v.
Clintwood Elkhorn Mining Company, et al.
553 U.S. 1 (2008)
Question Presented:

Whether a taxpayer who would have been entitled to file a tax refund action in federal court to seek a refund of taxes (and interest thereon), but who failed to satisfy a statutory prerequisite to such an action (namely, the filing of a timely administrative refund claim) and is therefore barred from bringing such an action, may obtain a refund, and interest thereon, through an action directly under the Constitution pursuant to the Tucker Act, 28 U.S.C. 1491(a).

Question:

Whether the claims of taxpayers seeking refunds for unconstitutionally levied taxes under the Export Clause of the Tucker Act, which applies a six-year statute of limitations, are preempted by the United States Tax Code's three- year statute of limitations for such claims?

Holding: judgment reversed
Vote: 9-0
Read UNITED STATES V. CLINTWOOD ELKHORN MINING opinion (PDF)
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