Supreme Court of the United States
United States v. Clintwood Elkhorn Mining Co.
This writing
- Type
- Opinion
- Filed
- April 15, 2008
- Case
- United States v. Clintwood Elkhorn Mining Co.
- Case status
- Decided
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Opening text
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*4 Chief Justice Roberts delivered the opinion of the Court. The Internal Revenue Code provides that taxpayers seeking a refund of taxes unlawfully assessed must comply with tax refund procedures set forth in the Code. Under those procedures,…
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