Pagonis 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.

• describing the AIA as a “jurisdictional bar” and affirming dismissal of tax dispute claim for lack of subject-matter jurisdiction
• calling the Williams Packing exception a “limited situation, when the government’s claim of liability is without foundation, [and so] ‘the exaction is merely in the guise of a tax’”
• “[T]he Supreme Court’s ruling in Flora [is] that full payment of an assessment is a prerequisite to a refund action”
• \[T]he Supreme Court's ruling in Flora [is] that full payment of an assessment is a prerequisite to a refund action\

Source: CourtListener parenthetical corpus (CC0).