Legal Opinion
Flora v. United States
Supreme Court of the United States
Decided March 21, 1960No. 492PublishedCited by 748 opinions
1Opinion of the CourtChief Justice Warren
The question presented is whether a Federal District Court has jurisdiction under 28 U. S. C. § 1346 (a)(1) of a suit by a taxpayer for the refund of income tax payments which did not discharge the entire amount of his assessment.
This is our second consideration of the case. In the 1957 Term, we decided that full payment of the assessment is a jurisdictional prerequisite to suit, 357 U. S. 63. Subsequently the Court granted a petition for rehearing. 360 U. S. 922. The case has been exhaustively briefed and ably argued. After giving the problem our most careful attention, we have concluded…
2Cases cited59 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- 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
- Hassett v. WelchSupreme Court of the United States · 1938
54 more not listed; retrieve them via the Exa API.
3Cited by748 opinions
- John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- United States v. BrockampSupreme Court of the United States · 1997
- United States v. WilliamsSupreme Court of the United States · 1995
- Commissioner v. LundySupreme Court of the United States · 1996
- Sherwin S. Stern v. United States Gypsum, Inc.Court of Appeals for the Seventh Circuit · 1977
743 more not listed; retrieve them via the Exa API.