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 | 1. Under the language of 28 U.S.C. §1346(a)(1), is full payment of tax alleged to be owed for an entire taxable period a jurisdictional prerequisite f… |