Legal Opinion
Flora v. United States
Supreme Court of the United States
Decided June 16, 1958No. 492PublishedCited by 392 opinions
1Opinion of the CourtChief Justice Warren
The issue in this case is whether a taxpayer must pay the full amount of an income tax deficiency before he may challenge its correctness by a suit for refund under 28 U. S. C. § 1346 (a)(1).
During 1950 petitioner suffered losses on the sale of certain commodities and futures. He reported them as ordinary losses, but the Commissioner of Internal Revenue characterized them as capital losses. A deficiency assessment was levied in the amount of $28,908.60, including interest. Petitioner made two payments that totaled $5,058.54, and then submitted a claim for refund of that amount. The claim was…
2Cases cited23 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
18 more not listed; retrieve them via the Exa API.
3Cited by392 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- Sig and Barbara Shore v. United StatesCourt of Appeals for the Federal Circuit · 1993
- Keystone Insurance Company v. Houghton, Joseph, Houghton, Donna Livoy, Cassidy, John, Cassidy, Kathleen, Livoy, FrankCourt of Appeals for the Third Circuit · 1988
- A-Z International Great American Insurance Company v. Michael James PhillipsCourt of Appeals for the Ninth Circuit · 2003
387 more not listed; retrieve them via the Exa API.