full payment rule
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 357 U.S. 63 - Flora v. United States · 1958Most cited · 971 citing opinions
tax refund suit
The general government has wisely made the payment of the tax claimed, whether of customs or of internal revenue, a condition precedent to a resort to the courts by the party against whom the tax is assessed.
How often courts cite the case defining “full payment rule”
Court decisions citing the opinion that defined “full payment rule” — 970 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.