 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 Seiten
...is not applicable, because the funds here claimed were not any internal revenue tax alleged to have been erroneously or illegally assessed or collected,...been excessive or in any manner wrongfully collected which are the things made subject by Section 3313 to a claim for refund. We do not think that the funds... | |
 | United States. Court of Claims - 1930 - 854 Seiten
...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...been excessive, or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according... | |
 | United States. Court of Claims - 1937 - 710 Seiten
...provides : (a) All claims for the refunding or crediting of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected,...to have been collected without authority, * * * or in any manner wrongfully collected must * * * be presented to the Commissioner of Internal Revenue... | |
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 904 Seiten
...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 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, Audrey Bernhardt - 1959 - 820 Seiten
...any internal revenue tax alleged to have been erroneously or illegally assessed or collected * * * or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Secretary or his 252 Opinion of the... | |
 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 Seiten
...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 Seiten
...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... | |
 | United States - 1879 - 250 Seiten
...erro-,vrongfaiiyaxcoi* neously or illegally assessed or collected, or of any penalty lecte«claimed to have been collected without authority, or of any...been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to the provisions... | |
 | 1906 - 1052 Seiten
...much of which as is material here reads as follows: "No suit or proceeding for the recovery of any internal tax alleged to have been erroneously or illegally...been excessive or in any manner wrongfully collected, shall be maiutsiined in any court, unless the same is brought within two years next after the cause... | |
 | 1904 - 1108 Seiten
...section" ; that is, section 3227, which declares that : "No suit or proceeding for the recovery of any Internal tax alleged to have been erroneously or illegally...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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Sec. 3226. 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... 
