 | United States. Court of Claims, Audrey Bernhardt - 1957 - 904 sivua
...proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or Illegally assessed or collected,...sum alleged to have been excessive or in any manner wrongfuly collected until a claim Jor refund or credit has been duly filed with the Commissioner, according... | |
 | United States. Court of Claims - 1930 - 854 sivua
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any...been excessive or in any. manner wrongfully collected must, except as otherwise provided by law in the case of income, war-profits, excess-profits, estate,... | |
 | United States. Court of Claims - 1936 - 940 sivua
...of its contention that the provision found in section 3228, that the claim for refund of any tax " or of any sum alleged to have been excessive or in any manner wrongfully collected ", limits the amount which may be refunded to that portion of the tax paid within the preceding four... | |
 | United States. Court of Claims - 1927 - 902 sivua
...(ch. 234, sec. 1014, 43 Stat. 253, 343), provides : " Xo suit * * * shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected * * * until a claim for refund or credit has been duly filed with Reporter's... | |
 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 sivua
...illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws, (i) if the claim does not exceed $10,000 or (ii) even if the claim... | |
 | William Henry Burroughs - 1877 - 970 sivua
...or illegally assessed or collected, any penalty claimed to have been collected without authority, or any sum alleged to have been excessive, or in any manner wrongfully collected, until certain conditions are complied with.5 The conditions are that an appeal from the payment of the tax... | |
 | United States. Congress. Senate - 1878 - 1086 sivua
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any...been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the cause of... | |
 | United States - 1879 - 250 sivua
...alleged to have been erroneously or illegally assessed or tSon.mg' collected, or of any penalty alleged to have been collected without authority, or of any...been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the cause of... | |
 | 1921 - 2116 sivua
...provides: "No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected,...excessive or in any manner wrongfully collected, until appeal shall have been duly mdde to the Commissioner of Internal Revenue, according to the provisions... | |
 | 1906 - 1052 sivua
...follows: "No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected,...excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of internal Revenue, according to the provision... | |
| |
Concurrent, with the Court of Claims, of any suit or proceeding, commenced after the passage of the Revenue Act of 1921, for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty... 
