 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1957 - 904 pages
...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 - Law reports, digests, etc - 1930 - 854 pages
...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 - Law reports, digests, etc - 1936 - 940 pages
...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, Audrey Bernhardt - Law reports, digests, etc - 1949 - 832 pages
...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 - Local taxation - 1877 - 970 pages
...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 - United States - 1878 - 1086 pages
...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 - Internal revenue law - 1879 - 250 pages
...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... | |
 | Law reports, digests, etc - 1921 - 2116 pages
...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... | |
 | Law reports, digests, etc - 1906 - 1052 pages
...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... | |
 | Law reports, digests, etc - 1904 - 1108 pages
...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...excessive, or In any manner wrongfully collected, shall be maintained in any court, unless the same is brought within two years next after the cause... | |
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No suit or 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, or of any penalty claimed to have been collected without authority, or of any sum... 
