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" 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 alleged to have been excessive or in any manner wrongfully collected until a claim.... "
Cases Decided in the Court of Claims of the United States - 335. lappuse
autors: United States. Court of Claims - 1941
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Internal-revenue Laws in Force March 4, 1911: With an Appendix Containing ...

United States - 1911 - 550 lapas
...have been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof, and a decision of the Commissioner has been had therein: Provided, That if such decision is delayed...
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A Treatise on the Federal Corporation Tax Law, Including Therein a ...

Thomas Gold Frost - 1911 - 348 lapas
...have been excessive, or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue according to...of the Treasury established in pursuance thereof, and a decision of the Commissioner has been had therein; provided that if said decision is APPENDIXES....
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A Treatise on the Federal Corporation Tax Law: Including Therein a ...

Thomas Gold Frost - 1911 - 350 lapas
...have been excessive, or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue according to...provisions of law in that regard, and the regulations of th« Secretary of the Treasury established in pursuance thereof, and a decision of the Commissioner...
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Compiled Statutes of the United States, 1913: Embracing the ..., 3. sējums

United States - 1914 - 1382 lapas
...have been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof, and a decision of the Commissioner has been had therein: Provided, That if such decision is delayed...
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The Federal Statutes Annotated: Containing All the Laws of the ..., 10. sējums

United States - 1914 - 962 lapas
...shall have been duly made to the Commissioner of Internal Revenue according to the provisions of the law in that regard and the regulations of the Secretary...of the Treasury established in pursuance thereof, and a decision of the Commissioner has been had therein, we are of the opinion that, as the law does...
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A Treatise on the Law of Income Taxation Under Federal and State Laws

Henry Campbell Black - 1915 - 936 lapas
...Atchison, T. & SF Ry. Co. v. O'Connor, 223 US 2SO, 32 Sup. Ct. 210, 56 L. Ed. 436, Ann. Cas. 1913C, 1050. according to the provisions of law in that regard,...of the Treasury established in pursuance thereof, and a decision of the Commissioner has been had therein : Provided, that if such decision is delayed...
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Reports from the Court of Claims Submitted to the House of ..., 49. sējums

United States. Court of Claims - 1915 - 840 lapas
...been erroneously or illegally assessed or collected, etc., until appeal shall have been duly made to the Commissioner of Internal Revenue according to the provisions of law in that regard, etc., and a decision of the commissioner has been had therein, provided, that if such decision be delayed...
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American Annotated Cases

1916 - 1384 lapas
...have been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to...regard, and the regulations of the Secretary of the Treasury «•stablished in pursuance thereof, and a decision of the Commissioner has been had therein:...
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United States Circuit Courts of Appeals Reports: With Key-number Annotations ...

1917 - 742 lapas
...been erroneously or illegally assessed or collected * » « until appeal shall have been duly made to the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof, and a decision of the Commissioner had been had therein : Provided, that if such decision is delayed...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 690 lapas
...excessive or in any manner wrongfully collected, an appeal must be made to and a decision rendered by the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof. If such decision is delayed more than six months from the date of appeal, the suit may be brought at...
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