 | 1872 - 588 páginas
...That all suits and proceedings fo: the recovery of any internal tax alleged t< have been erroneously assessed or collected, or any penalty claimed to have been collected without authority, or for any eura which it is alleged was excessive, or in any manner wrongfully collected, ehall be brought... | |
 | Horace Greeley, John Fitch Cleveland, F. J. Ottarson, Alexander Jacob Schem, Edward McPherson, Henry Eckford Rhoades - 1868 - 672 páginas
...Revenue Districts to fcO, the present number is (prior to January 1, 1878), 248. have been erroneously assessed or collected, or any penalty claimed to have been collected without Huthnri'y, or for any pum which it Is alleged was excessive, fr In any manner wrongfully collecteil,... | |
 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 páginas
...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...wrongfully collected under the internal-revenue laws, (i) if the claim does not exceed $10,000 or (ii) even if the claim exceeds $10,000 if the collector... | |
 | United States. Court of Claims - 1930 - 854 páginas
...manner wrongfully collected; * * *. " § 3226. No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged...erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been... | |
 | United States. Court of Claims - 1927 - 902 páginas
...(ch. 234, sec. 1014, 43 Stat. 253, 343), provides : " No 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 the... | |
 | William Henry Burroughs - 1877 - 970 páginas
...brought to recover any internal tax alleged to have been erroneously or illegally assessed or collected, any penalty claimed to have been collected without...excessive, or in any manner wrongfully collected, until certain conditions are complied with.5 The conditions are that an appeal from the payment of... | |
 | United States. Congress. Senate - 1878 - 1086 páginas
...illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have 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... | |
 | Lewis Heyl - 1879 - 494 páginas
...44. All suits and proceedings for the recovery of any internal tax alleged to have been erroneously assessed or collected, or any penalty claimed to have been collected without authority, or for any sum which it is alleged was excessive, or in any manner wrongfully collected, shall be brought... | |
 | United States - 1879 - 250 páginas
...collected, or of any penalty alleged to have been fuUy «iiie°tea. collected without authority, or of any sum alleged to have been 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... | |
 | United States. Court of Claims - 1880 - 746 páginas
...illegally assessed or collected, or of any penalty alleged to have been collected without anthority, or of any sum alleged to have been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the canse of... | |
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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,... 
