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Flora v. United States, 357 U.S. 63 (1958)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
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
CERTIORARI TO THE UNITED STATES COURT OF APEALS
FOR THE TENTH CIRCUIT
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. 63-76.
246 F.2d 929, affirmed.
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Chicago:
U.S. Supreme Court, "Syllabus," Flora v. United States, 357 U.S. 63 (1958) in 357 U.S. 63 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=X2R23LRGEPL7EZS.
MLA:
U.S. Supreme Court. "Syllabus." Flora v. United States, 357 U.S. 63 (1958), in 357 U.S. 63, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=X2R23LRGEPL7EZS.
Harvard:
U.S. Supreme Court, 'Syllabus' in Flora v. United States, 357 U.S. 63 (1958). cited in 1958, 357 U.S. 63. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=X2R23LRGEPL7EZS.
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