JONES

v.

ALVIS, WARDEN

Citator

Cited By

• Flora v. United States, 362 U.S. 145 (U.S. 1960)
  …mount of his assessment. This is our second consideration of the case. In the 1957 Term, we decided that full payment of the assessment is a jurisdictional prerequisite to suit, 357 U. S. 63. Subsequently the Court granted a petition for rehearing. 360 U. S. 922. The case has been exhaustively briefed and ably argued. After giving the problem our most careful attention, we have concluded that our original disposition of the case was correct. Under such circumstances, normally a brief epilogue to the prior…

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• Wolinsky v. United States, 271 F.2d 865 (2d Cir. 1959)
  …arly as 1887 legislation existed which was construed to permit actions for tax refund to be brought directly against the Government. See discussion in Flora v. United States, 1958, 357 U.S. 63, 66-70, 78 S.Ct. 1079, 2 L.Ed.2d 1165, rehearing granted 360 U.S. 922, 79 S.Ct. 1430, 3 L.Ed.2d 1538. Thereafter the fiction remained alive for two reasons. First, until 1954 no action could be brought against the Government for a tax refund if the refund sought exceeded $10,000. Second, in refund actions against th…
• Eastman Kodak Co. v. United States, 292 F.2d 901 (Ct. Cl. 1961)
  …language of section 1346(a) (1), originally enacted in 1921, 42 Stat. 311, seems to have been copied from H.R. § 3226, the predecessor of section 3772. Flora v. United States, 1958, 357 U.S. 63, 65, 78 S.Ct. 1079, 2 L.Ed.2d 1165, rehearing granted, 360 U.S. 922, 79 S.Ct. 1430, 3 L.Ed.2d 1538, prior decision reaffirmed, 1960, 362 U.S. 145, 80 S.Ct. 630, 4 L.Ed.2d 623. In its discussion of another problem in connection with the language of these sections, the Court observed that the meaning ascribed to the l…