KIMEL ET AL.

v.

FLORIDA BOARD OF REGENTS ET AL.; AND UNITED STATES V. FLORIDA BOARD OF REGENTS ET AL.

Citator

Cited By

• Vill. of Willowbrook v. Olech, 528 U.S. 562 (U.S. 2000)
  …ciently alleged such a claim. 160 F. 3d, at 388. We granted certiorari to determine whether the Equal Protection Clause gives rise to a cause of action on behalf of a “class of one” where the plaintiff did not allege membership in a class or group.* 527 U. S. 1067 (1999). Our cases have recognized successful equal protection claims brought by a “class of one,” where the plaintiff alleges that she has been intentionally treated differently from others similarly situated and that there is no rational basis for…
• Baral v. United States, 528 U.S. 431 (U.S. 2000)
  …f Appeals for the Fifth Circuit, Ford v. United States, 618 F. 2d 357, 360-361, and n. 4 (1980) (suggesting that a remittance respecting any sort of tax is “paid” under § 6511 only when the Service assesses the tax liability), we granted certiorari, 527 U. S. 1067 (1999). II The parties renew before us the contentions advanced below. The Government submits that §§ 6513(b)(1) and (2) unequivocally provide that the two remittances at issue were “paid” on April 15, 1989, for purposes of § 6511(b)(2)(A), so tha…