Legal Opinion
United States v. Clintwood Elkhorn Mining Co.
Supreme Court of the United States
Decided April 15, 2008No. 07-308PublishedCited by 379 opinions
1Opinion of the CourtChief Justice Roberts
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, a taxpayer must file an administrative claim with the Internal Revenue Service before filing suit against the Government. Such a claim must be filed within three years of the filing of a return or two years of payment of the tax, whichever is later. The Tucker Act, in contrast, is more forgiving, allowing claims to be brought against the United States within six years of the challenged conduct. The question in…
2Cases cited22 opinions
- Ashwander v. Tennessee Valley AuthoritySupreme Court of the United States · 1936
- Ruckelshaus v. Monsanto Co.Supreme Court of the United States · 1984
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Block v. North Dakota Ex Rel. Board of University & School LandsSupreme Court of the United States · 1983
- Rubin v. United StatesSupreme Court of the United States · 1981
17 more not listed; retrieve them via the Exa API.
3Cited by379 opinions
- Umland v. PLANCO Financial Services, Inc.Court of Appeals for the Third Circuit · 2008
- RadioShack Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2009
- Bernstein v. BankertCourt of Appeals for the Seventh Circuit · 2012
- Payne Ex Rel. D.P. v. Peninsula School DistrictCourt of Appeals for the Ninth Circuit · 2011
- Cohen v. United StatesCourt of Appeals for the D.C. Circuit · 2011
374 more not listed; retrieve them via the Exa API.