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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
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).


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
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