 | Robert Hiester Montgomery - Excess profits tax - 1925 - 1928 pages
...alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged...excessive or in any manner wrongfully collected, under the internalrevenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom... | |
 | United States. Board of Tax Appeals - Taxation - 1929 - 1592 pages
...to have been erroneously or illegally assessed or collected, or of any penalty claimed to have bieii collected without authority, or any sum alleged to...excessive or In any manner wrongfully collected under the internal-revenue laws, even if the claim exceeds $10,OOO, If the collector of internal revenue by whom... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged...excessive or in any manner wrongfully collected, under the internalrevenue laws, even if the claim exceeds $10,000, if the collector of internal revenue by whom... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged...excessive or in any manner wrongfully collected, under the Infernalrevenue laws, even if the claim exceeds $10,000, if the collector of internal revenue by whom... | |
 | United States - Criminal law - 1935 - 988 pages
...alleged to have been erroneously or B illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged...excessive or in any manner wrongfully collected under the internal-revenue laws;". SKC. 2. (a) Section 2402 of title 28 of the United States Code is 62 stat.... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged...excessive or in any manner wrongfully collected, under the internalrevenue laws, even if the claim exceeds $10,000, if the collector of internal revenue by whom... | |
 | Almanacs, American - 1924 - 1040 pages
...alleged to have been erroneously or illegally assessed or collect-Oil or of any penalty claimed to have public felicity. Let it simply be asked, where is the security for property. for reputation, even if the claim exceeds S10. 000. if thfi collector of internal revenue by whom such tax, penalty... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged...excessive or in any manner wrongfully collected, under the Internal-revenue laws, even If the claim exceeds $10,000, if the collector of internal revenue by whom... | |
 | United States - Law - 1953 - 1744 pages
...wrongfully collected under the internalrevenue laws. § 145 TITLE 26. — INTERNAL REVENUE CODE §146 "(b) For the purpose of any action to recover any such...regulations referring to the collector of Internal revenue shall be deemed to refer to the officer whose act or acts referred to in subsection (a) gave rise to... | |
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The district courts shall have original jurisdiction, concurrent with the Court of Claims, of : (1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected,... 
