 | United States. Court of Claims - 1930 - 854 lapas
...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 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, Audrey Bernhardt - 1959 - 820 lapas
...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 - 1957 - 904 lapas
...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 - 1949 - 832 lapas
...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 lapas
...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. Congress. Senate - 1878 - 1086 lapas
...erroneously or 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... | |
 | United States - 1879 - 250 lapas
...or illegally assessed or collected, or of any penalty lecte«claimed to have been collected without authority, or of any sum alleged to have 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... | |
 | 1904 - 1108 lapas
...erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority or of any sum alleged to have been excessive,...two years next after the cause of action accrued." The plaintiff seeks in the amended petition to escape from this dilemma by pleading, in effect, that... | |
 | 1906 - 1052 lapas
...erroneously or 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, shall be maiutsiined in any court, unless the same is brought within two years next after the cause of action... | |
 | 1921 - 2116 lapas
...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 wrongfully collected, until appeal shall have been duly mdde to the Commissioner of Internal Revenue, according to the provisions... | |
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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... 
