United States v. Clintwood Elkhorn Mining Co.

{{Use mdy dates|date=September 2023}}

{{Infobox SCOTUS case

|Litigants=United States v. Clintwood Elkhorn Mining Company

|ArgueDate=March 24

|ArgueYear=2008

|DecideDate=April 15

|DecideYear=2008

|FullName=United States, Petitioner v. Clintwood Elkhorn Mining Company, et al.

|USVol=553

|USPage=1

|ParallelCitations=128 S. Ct. 1511; 170 L. Ed. 2d 392; 2008 U.S. LEXIS 3472; 76 U.S.L.W. 4189; 2008-1 U.S. Tax Cas. (CCH) ¶ 70,275; 2008-1 U.S. Tax Cas. (CCH) ¶ 50,281; 101 A.F.T.R.2d (RIA) 1612; 21 Fla. L. Weekly Fed. S 161

|Prior=

|Subsequent=

|Holding=

|Majority=Roberts

|JoinMajority=unanimous

|LawsApplied=

}}

United States v. Clintwood Elkhorn Mining Company, 553 U.S. 1 (2008), is a United States Supreme Court case that concerns refunds for a tax that was levied and subsequently found to be unconstitutional.{{ussc|name=United States v. Clintwood Elkhorn Mining Co.|volume=553|page=1|pin=4|year=2008}}. The Court held that a person claiming a refund for an unconstitutional tax must go through the normal administrative procedures for tax refunds before filing a lawsuit against the government.Clintwood Elkhorn Mining Company, 553 U.S. at 14-15.