Green

How courts have described this case

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

• Flora requires the full payment of taxes, penalties, and interest under the full-payment-rule
• plaintiff must pay full amount of the income tax liability assessed by IRS
• implying this, albeit in obiter dicta

Source: CourtListener parenthetical corpus (CC0).

Cited by

14 cases in this archive cite this case.

• John G. Rocovich, Jr. v. The United States
  Federal Circuit· 1991-05-15· cited 542×
• Michael Magnone v. United States of America, Joseph v. Magnone and Rose Magnone v. United States
  Second Circuit· 1990-04-25· cited 32×
• Magnone v. United States
  S.D. New York· 1989-10-19· cited 17×
• DiNatale v. United States
  Court of Claims· 1987-03-25· cited 15×
• Frise v. United States
  Court of Claims· 1984-07-11· cited 14×
• Lambropoulos v. United States
  Court of Claims· 1989-09-26· cited 12×
• Katz v. United States
  Court of Claims· 1991-04-03· cited 12×
• Rocovich v. United States
  Court of Claims· 1989-10-16· cited 10×
• Prestop Holdings, LLC v. United States
  Federal Claims· 2010-12-07· cited 8×
• Daniels v. United States
  Federal Claims· 2007-06-26· cited 7×
• Abruzzo v. United States
  Court of Claims· 1991-12-18· cited 7×
• Magee v. United States
  Court of Claims· 1991-12-04· cited 5×
• Shore v. United States
  Court of Claims· 1992-08-21· cited 2×
• Mendu v. United States
  Federal Claims· 2021-04-07

Cites

1 case in this archive is cited by this case.

• Flora v. United States
  Supreme Court· 1960-03-21· cited 797×