Flora v. United States (357 U.S. 63)

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Flora v. United States (1958)
the Supreme Court of the United States
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Flora v. United States, 357 U.S. 63 (1958), aff'd on rehearing, 362 U.S. 145 (1960), was a case in which the United States Supreme Court 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). The Supreme Court agreed with the Commissioner, stating that the "full payment rule" requires that the entire amount of an asserted deficiency be paid before a refund suit may be maintained.

915020Flora v. United States — Syllabusthe Supreme Court of the United States

United States Supreme Court

357 U.S. 63

Flora  v.  United States

 Argued: May 20, 1958. --- Decided: June 16, 1958

Petition for rehearing pending, see 79 S.Ct. 112.

Mr. Randolph W. Thrower, Atlanta, Ga., for the petitioner.

Mr. John N. Stull, Washington, D.C., for the respondent.

Mr. Chief Justice WARREN delivered the opinion of the Court.

Notes

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This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).

Public domainPublic domainfalsefalse

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