green
Positive treatment
Quoted verbatim 1×
5.7 score
“the full payment requirement of section 1346(a)(1) and flora applies equally to tax refund suits brought in the court of federal claims ....”
Treatment trajectory · 1960 → 2026 · click a year to view as-of
1960
1993
2026
Top citers, strongest first. 8 distinct citers.
How cited ↗
discussed
Cited as authority (quoted)
Meissner v. United States
the full payment requirement of section 1346(a)(1) and flora applies equally to tax refund suits brought in the court of federal claims ....
cited
Cited "see"
James v. United States
See Flora v. United States, 357 U.S. 63, 72-73 (1958) (Flora I), aff’d on reh’g, 362 U.S. 145 (Flora II), reh’g denied, 362 U.S. 972 (1960).
discussed
Cited "see"
Kettle v. United States
See Flora v. United States, 357 U.S. 63, 72-73 , 78 S.Ct. 1079 , 2 L.Ed.2d 1165 (1958) (Flora I), aff'd on reh’g, 362 U.S. 145 , 80 S.Ct. 630 , 4 L.Ed.2d 623 (Flora II), reh’g denied, 362 U.S. 972 , 80 S.Ct. 953 , 4 L.Ed.2d 902 (1960).
discussed
Cited "see"
Hoag v. United States
See Flora v. United States, 362 U.S. 145, 177 , 80 S.Ct. 630 , 4 L.Ed.2d 623 , reh’g denied, 362 U.S. 972 , 80 S.Ct. 953 , 4 L.Ed.2d 902 (1960); Shore v. United States, 9 F.3d 1524, 1526 (Fed.Cir.1993); Brack v. United States, 98 Fed.Cl. 60, 65-66 (2011).
cited
Cited "see"
Sumter v. United States
See Flora v. United States, 362 U.S. 145, 177 , 80 S.Ct. 630 , 4 L.Ed.2d 623 , reh’g denied, 362 U.S. 972 , 80 S.Ct. 953 , 4 L.Ed.2d 902 (1960); Shore v. United States, 9 F.3d at 1527 .
discussed
Cited "see"
Abruzzo v. United States
See Flora v. United States, 357 U.S. 63 , 78 S.Ct. 1079 , 2 L.Ed.2d 1165 (1958), adhered to 362 U.S. 145 , 80 S.Ct. 630 , 4 L.Ed.2d 623 reh. den 362 U.S. 972 , 80 S.Ct. 953 , 4 L.Ed.2d 902 (1960); Rocovich II, supra, 933 F.2d at 993-94 .
cited
Cited "see"
Frise v. United States
See Flora v. United States, 362 U.S. 145 , 80 S.Ct. 630 , 4 L.Ed.2d 623 , rehearing denied 362 U.S. 972 , 80 S.Ct. 953 , 4 L.Ed.2d 901 (1960).
discussed
Cited "see, e.g."
Schroerlucke v. United States
The United States Supreme Court has stated that: “A taxpayer seeking a refund of taxes erroneously or unlawfully assessed or collected may bring an action against the Government either in United States district court or in the United States Court of Federal Claims.” United States v. Clintwood Elkhorn Mining Co., 553 U.S. 1, 4 , 128 S.Ct. 1511 , 170 L.Ed.2d 392 (2008) (citing both 28 U.S.C. § 1346 (a)(1) and EC Term of Years Trust v. United States, 550 U.S. 429, 431, & n. 2 , 127 S.Ct. 1763 , 167 L.Ed.2d 729 (2007)); see also Manor Care, Inc. v. United States, 89 Fed.Cl. 618, 622 (2009) (c…
Retrieving the full opinion text from the archive…
Ingram
v.
Warden, Maryland House of Correction
v.
Warden, Maryland House of Correction
No. 779.
Supreme Court of the United States.
May 2, 1960.
362 U.S. 972
Published
Citer courts: Federal Claims (1)
Court of Appeals of Maryland. Cer-tiorari denied.