By
Adobe InDesign CS3 (5.0)
Description
Tax Lawyer, Vol. 62, No. 1 NOTE 279279NOTEThe Tucker Act and Tax Refund Suits: Sovereign Immunity at Play in United States v. Clintwood Elkhorn Mining Co.In United States v. Clintwood Elkhorn Mining Co., the Supreme Court examinne two longstanding categories of claims not often combined in a single suit: Tucker Act claims and tax refund claims.1 While most tax refund claims are brought under the provisions of the administrative tax refund scheme,2 the plaintiffs in Clintwood Elkhorn based part of...

Advertisement