Flora v. United States
357 U.S. 63 (1958)

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U.S. Supreme Court

Flora v. United States, 357 U.S. 63 (1958)

Flora v. United States

No. 492

Argued May 20, 1958

Decided June 16, 1958

357 U.S. 63

Syllabus

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). Pp. 357 U. S. 63-76.

246 F.2d 929, affirmed.

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