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.

[1] 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.

[2]

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