Frank Angelo Bruno v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• suit for refund of taxes was governed by the specific limitation period in the Internal Revenue Code and not the general limitations period for civil actions against the United States in title 28
• no action could be maintained under § 1346(a)(1) without payment of the tax

Source: CourtListener parenthetical corpus (CC0).