Flora v. United States
1958 United States Supreme Court case / From Wikipedia, the free encyclopedia
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Flora v. United States, 357 U.S. 63 (1958), affirmed on rehearing, 362 U.S. 145 (1960), was a case in which the Supreme Court of the United States held that a taxpayer generally must pay the full amount of an income tax deficiency assessed by the Commissioner of Internal Revenue before he may challenge its correctness by a suit in a federal district court for refund under 28 U.S.C. § 1346(a)(1).[1] The Supreme Court agreed with the Commissioner of Internal Revenue, stating that the full payment rule requires the entire amount of an asserted deficiency to be paid before a refund suit may be maintained.
Quick Facts Flora v. United States, 357 U.S. 63 (1958), Argued May 20, 1958 Decided June 16, 1958 ...
Flora v. United States, 357 U.S. 63 (1958) | |
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Argued May 20, 1958 Decided June 16, 1958 | |
Full case name | Flora v. United States |
Citations | 357 U.S. 63 (more) 78 S. Ct. 1079; 2 L. Ed. 2d 1165; 1958 U.S. LEXIS 1806 |
Case history | |
Prior | Cert. to the 10th Circuit, 246 F.2d 929 (10th Cir. 1957) |
Subsequent | Affirmed on rehearing, 362 U.S. 145 (1960) |
Holding | |
A taxpayer must pay the full amount of an income tax deficiency assessed by the Commissioner of Internal Revenue before he may challenge its correctness by a suit in a federal district court for refund under 28 U.S.C. § 1346(a)(1). | |
Court membership | |
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Case opinion | |
Majority | Warren, joined by unanimous |
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