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.