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On April 15, 2008, the Suprme Court decided United States v. Clintwood Elkhorn Mining Co., holding that a taxpayer seeking a refund for an invalid tax under the Export Clause of the Constitution must comply with the Internal Revenue Code's provisions for seeking refunds, including its time limits, and cannot bring suit directly under the Export Clause and the Tucker Act. University of Minnesota Law Professor Kristin Hickman discusses the case.
Oral Argument - March 24, 2008:
Decision - April 15, 2008: