US v. Clintwood Elkhorn Mining Company
| Docket No. | Argument | Opinion | Vote | Author | Term |
|---|---|---|---|---|---|
| 07-308 |
Mar 24, 2008 |
Apr 15, 2008 | TBD | Roberts | OT 2007 |
Disclaimer: Akin Gump represented the respondents in this case.
Issue: Whether a coal company that did not meet the Tucker Act statute of limitations may seek a tax refund (with interest) directly under the Export Clause of the Constitution.
Judgment: Reversed, in an opinion by Chief Justice John Roberts on April 15, 2008.
SCOTUSblog Coverage
- Court rules on two tax cases
- Argument recap: US v. Clintwood Elkhorn Mining Company
- Argument preview: United States v. Clintwood Elkhorn Mining Company
- More on US v. Clintwood Elkhorn
Briefs and Documents
Certiorari-stage documents
- Opinion below (Federal Circuit)
- Brief in opposition
- Petitioner's reply