NEW YORK
v.
ILLINOIS ET AL.
NEW YORK
ILLINOIS ET AL.
362 U.S. 972
Supreme Court of the United States (1960)
Positive Treatment
Cited by 1 case
Opinion
Full opinion text not available for this case.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Lewis v. Sandler, 498 F.2d 395 (4th Cir. 1974)…1025 (1931). Moreover, a taxpayer ordinarily must pay the full assessment before bringing suit. Flora v. United States, 357 U.S. 63, 78 S.Ct. 1079, 2 L.Ed.2d 1165 (1958), aff’d on rehearing 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 902 (1960). There is, however, an exception to this well established rule when, as here, the Commissioner has terminated the taxable year by summary assessment. See Irving v. Gray, 479 F. 2d 20, 24 n. 6 (2d Cir. 1973). Lewis…