flora-rule

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
22-814 William R. Tinnerman v. United States Eleventh Circuit 2023-02-28 Denied Response Waived civil-procedure district-court-jurisdiction flora-rule internal-revenue-code jurisdiction jurisdictional-prerequisite standing statutory-interpretation tax-refund Whether full payment of tax is a jurisdictional prerequisite for a district court to adjudicate a taxpayer's refund claim