 | United States. Supreme Court - 1904 - 1384 lapas
...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 tie presented to the Commissioner of Internal Revenue within two years next after the cause of action... | |
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 1100 lapas
...illegally assessed or collected, or of any penalty alleged to nave been collected without authority, of any sum alleged to have been excessive or in any manner wrongfully collected must, except as otherwise provided by law * * * be presented to the Commissioner within four years next after... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1959 - 220 lapas
...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 Secretary or his delegate, according... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1961 - 250 lapas
...thought to contemplate only the entire amount of an illegal assess[198] ment, the concluding phrase—"or any sum alleged to have been excessive or in any manner wrongfully collected"—leaves no room or basis for any such construction of the statute as a whole. Judged by... | |
 | United States. Court of Claims, Audrey Bernhardt - 1963 - 954 lapas
...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 Secretary, according to the provisions... | |
 | United States. Congress. House. Ways and Means - 1966 - 806 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 ; (2) Any other civil action or claim against the United States, not... | |
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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... 
