United States v. Clintwood Elkhorn Mining Co.

United States v. Clintwood Elkhorn Mining Company, 553 U.S. 1 (2008), is a United States Supreme Court case that concerns refunds for a tax that was levied and subsequently found to be unconstitutional. The Court held that a person claiming a refund for an unconstitutional tax must go through the normal administrative procedures for tax refunds before filing a lawsuit against the government.