 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 lapas
...proceeding shall bo maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected,...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... | |
 | John F. Sherwood - 1925 - 206 lapas
...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,...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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...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,...collected without authority, or of any sum alleged to have (Col.). (DC, D. Minn. 1921) 269 Fed. 995; Connelly v. Gardner (Col.), (DC, EDNY 1921) 272 Fed. 911;... | |
 | 1926 - 1118 lapas
...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,...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... | |
 | 1926 - 1086 lapas
...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,...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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...no suit or proceeding by the taxpayer for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected,...been excessive or in any manner wrongfully collected, can be maintained until a claim for refund or credit has been duly filed with the Commissioner (see... | |
 | Eric Louis Kohler - 1927 - 618 lapas
...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,...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... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 lapas
...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,...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 - 1928 - 268 lapas
...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,...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... | |
 | 1928 - 1062 lapas
...maintained in any court for the recovery of any tax alleged to have been illegally assessed 'until appeal shall have been duly made to the Commissioner of Internal...that regard, and the regulations of the Secretary of tie Treasury established in pursuance thereof, and a decision of the Commissioner has been had therein... | |
| |
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... 
