 | United States. Court of Claims - 1930 - 854 lapas
...is amended to read as follows: " SEC. 3226. No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged...claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for... | |
 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 lapas
...of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without...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... | |
 | William Henry Burroughs - 1877 - 970 lapas
...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... | |
 | 1889 - 1226 lapas
...collection of any internal tax alleged to have been erroneously or illegally assessed or collected, or for any penalty claimed to have been collected without...excessive, or in any manner wrongfully collected, until an appeal shall have been duly made to the commissioner of the internal revenue." Six months... | |
 | 1916 - 1384 lapas
...recovery of any internal tax alleged to have been erroneously .or il: legally assessed or collected, or any penalty claimed to. have been collected without...been excessive or in any manner wrongfully collected, until an appeal shall have been duly made to the Commissioner of Internal Revenue according to the... | |
 | United States - 1921 - 642 lapas
...AND PROSECUTIONS. " SEC. 3226. No svdt or proceeding shall be maintained in any RI!TE1""; *CT court for the recovery of any internal-revenue tax alleged...claimed to have been collected without authority, or of any sum for alleged to have been excessive or in any manner wrongfully collected, ew, amended. '... | |
 | United States - 1922 - 1028 lapas
...amended by adding at the end thereof the following new paragraph : " Concurrent with the Court of Claims, of any suit or proceeding, commenced after the passage...if the claim exceeds $10,000, if the collector of internal-revenue by whom such tax, penalty, or sum was collected is dead at the time such suit or proceeding... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 lapas
...Statutes is amended to read as follows: "SEC. 3226. No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged...claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for... | |
 | United States - 1922 - 756 lapas
...recovery of taxes wrongfully collected. — No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged...claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for... | |
 | John Carter Rose - 1922 - 812 lapas
...of this paragraph shall be tried by the court without a jury. 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... | |
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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, or any penalty claimed to have been collected without authority or any sum alleged... 
