Coal Excise Tax Refunds : United States v. Clintwood Elkhorn Mining Co.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

United States. Laws, etc. (Statutes of the United States).

United States.

Judge-made law.

Excise tax.

Physical Description:

1 online resource (6 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2008.

System Details:

text file

Summary:

Examines Supreme Court ruling in U.S. v. Clintwood Elkhorn Mining Co., which held taxpayers seeking refunds of coal excise taxes must comply with the process established by the Internal Revenue Code before bringing suit in the Court of Federal Claims. Discusses legislation in front of the 110th Congress proposing alternative methods for issuing such refunds.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Coal Excise Tax Refunds

Access Restriction:

Restricted for use by site license.