United States v. Clintwood Elkhorn Mining Company
553 U.S. 1 · Decided April 15, 2008 · Supreme Court of the United States
Record summary. This page is generated from the Supreme Court Database’s coded data about the case. It describes who decided what, not the Court’s reasoning. Read the opinion itself before relying on it. Not legal advice.
At a glance
United States v. Clintwood Elkhorn Mining Company was decided on April 15, 2008 unanimously (9–0). The Court reversed the lower court's decision. Chief Justice John G. Roberts Jr. wrote the opinion of the Court. SCDB classifies its main issue as “Federal taxation (Internal Revenue Code)” in the Federal Taxation area.
Read the opinion
Case details
- Citations
- 553 U.S. 1 · 128 S. Ct. 1511 · 170 L. Ed. 2d 392 · 2008 U.S. LEXIS 3472
- Docket number
- 07-308
- Decided
- April 15, 2008
- Argued
- March 24, 2008
- Court era
- Roberts Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- John G. Roberts Jr.
- Opinion assigned by
- John G. Roberts Jr.
- How the case arrived
- Certiorari
- Issue (SCDB)
- Federal taxation (Internal Revenue Code)
- Issue area
- Federal Taxation
- Legal provision
- Internal Revenue Code
- Type of law
- Federal statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice John Paul Stevens | Majority | |
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Majority | |
| Justice Clarence Thomas | Majority | |
| Justice Ruth Bader Ginsburg | Majority | |
| Justice Stephen G. Breyer | Majority | |
| Chief Justice John G. Roberts Jr. | Majority | Wrote an opinion |
| Justice Samuel A. Alito Jr. | Majority |
Full case caption
United States v. Clintwood Elkhorn Mining Company et Al
SCDB identifiers: case 2007-029, docket 2007-029-01.
Related decisions
Other cases on “Federal taxation (Internal Revenue Code)”
- Michael J. Knight v. Commissioner of Internal Revenue
- John F. Hinck v. United States
- Ec Term of Years Trust v. United States
- Commissioner of Internal Revenue v. John W. Banks
- United States v. Home Concrete & Supply, LLC
- PPL Corporation and Subsidiaries v. Commissioner of Internal Revenue
Cases on the same legal provision: Internal Revenue Code
- Michael H. Boulware v. United States
- Grable & Sons Metal Products, Inc. v. Darue Engineering & Manufacturing
- Claude M. Ballard v. Commissioner of Internal Revenue
- United States v. Abel Cosmo Galletti
- Lynwood D. Hall v. United States
- United States v. Clarke
Same Term, same area (Federal Taxation)
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error