{"argument_date":"2008-03-24T00:00:00Z","arguments":[{"argument_date":"2008-03-24T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2007","official_transcript_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","paragraphs":["The company argues the government must return interest to fully remedy the tax error.","The government argues the refund deadline bars the company from recovering interest.","questions"],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 41-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 10, lines 41-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 51-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 10, lines 51-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 31-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 11, lines 31-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 31-37","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 12, lines 31-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 5-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 17, lines 5-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 3, lines 19-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 17-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 4, lines 17-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 51-7","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 4, lines 51-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 21-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 6, lines 21-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 27-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 6, lines 27-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 41-9","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 6, lines 41-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 9-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 6, lines 9-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 25-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 7, lines 25-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 9-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 8, lines 9-21"}]}],"caption":"United States v. Clintwood Elkhorn Mining Co.","case_history":[{"changed_at":"2026-08-29T20:06:27.235204Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"The government claims it can keep interest on refunded taxes after the refund deadline passes. The mining company argues the government must return that interest.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 5-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 17, lines 5-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 3, lines 19-39"}],"dispositions":[],"latest_court_document_date":"2008-03-24T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2007","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/07-308.html","primary_docket":"07-308","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-31T03:41:10.639787Z","maturity":"official_transcript","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"official_transcript","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["The dispute centers on whether the government must return interest on refunded taxes after the statutory refund deadline expires. The company argues the government must return that interest. The government argues it can keep the interest."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 5-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 17, lines 5-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 3, lines 19-39"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on March 24, 2008."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 3, lines 7-17"}]},{"heading":"What each side wants","paragraphs":["The company wants the government to return the interest on the refunded taxes.","The government wants to keep the interest on the refunded taxes."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 5-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 17, lines 5-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 3, lines 19-39"}]},{"heading":"What each side says","paragraphs":["The company argues the government must return interest to fully remedy the tax error.","The government argues the refund deadline bars the company from recovering interest."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 5-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 17, lines 5-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 3, lines 19-39"}]},{"heading":"What the justices asked","paragraphs":["Justice Scalia asked why the parties want to split the tax and interest components.","Justice Breyer asked if the company can recover both payments and interest after three years."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 41-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 10, lines 41-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 51-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 10, lines 51-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 31-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 11, lines 31-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 31-37","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 12, lines 31-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 17-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 4, lines 17-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 51-7","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 4, lines 51-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 21-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 6, lines 21-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 27-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 6, lines 27-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 41-9","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 6, lines 41-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 9-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 6, lines 9-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 25-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 7, lines 25-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 9-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 8, lines 9-21"}]},{"heading":"Why it matters","paragraphs":["This case determines whether the government can retain interest on refunded taxes. It affects how taxpayers recover money from the government. It defines the scope of tax refund remedies."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 5-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 17, lines 5-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 3, lines 19-39"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 41-45","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 10, lines 41-45"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 10, lines 51-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 10, lines 51-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 11, lines 31-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 11, lines 31-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 12, lines 31-37","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 12, lines 31-37"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 17-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 4, lines 17-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 51-7","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 4, lines 51-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 21-23","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 6, lines 21-23"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 27-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 6, lines 27-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 41-9","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 6, lines 41-9"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 9-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 6, lines 9-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 25-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 7, lines 25-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 9-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 8, lines 9-21"}]}],"slug":"2007-07-308-united-states-v-clintwood-elkhorn-mining-co","term":"2007","title":"Can the government keep interest on refunded taxes after the refund deadline passes?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 17, lines 5-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 17, lines 5-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/07-308.pdf","page_label":"file page 3, lines 19-39"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}