US SUPREME COURT DECISIONS
FLORA V. UNITED STATES, 357 U. S. 63 (1958)
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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.
