Jibril Lugman Ibrahim 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.

• holding that “plaintiff did not need to have previously fully paid his taxes for the disputed period in order to challenge the defendant’s offset,” even though it is a requirement for a plaintiff to invoke this court’s jurisdiction over a tax refund claim
• finding that while tax refund claims are subject to the Flora full payment rule, the full payment rule does not apply to other illegal exaction claims

Source: CourtListener parenthetical corpus (CC0).