United States v. Clintwood Elkhorn Mining Co.
From Wikipedia, the free encyclopedia
United States v. Clintwood Elkhorn Mining Co. 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 unconstitutinal tax must go through the normal administrative procedures for tax refunds before filing a lawsuit against the government.

