United States v. Clintwood Elkhorn Mining Co.

 
DOCKET NO.
OP. BELOW
SUBJECT
Tax
AUTHOR
Roberts

Question(s) Presented

“The question in this case is whether a taxpayer suing for a refund of taxes collected in violation of the Export Clause of the Constitution may proceed under the Tucker Act, when his suit does not meet the time limits for refund actions in the Internal Revenue Code.”

Holding

“The answer is no.”