 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...  Income Tax Procedure ... - Page 394by Robert Hiester Montgomery - 1925Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 904 pages
...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,...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 - 1930 - 852 pages
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any...been excessive or in any. manner wrongfully collected must, except as otherwise provided by law in the case of income, war-profits, excess-profits, estate,... | |
 | United States. Court of Claims - 1927 - 902 pages
...amended by the act of June 2, 1924 (ch. 234, sec. 1014, 43 Stat. 253, 343), provides : " No suit * * * shall be maintained in any court for the recovery...internal-revenue tax alleged to have been erroneously or illegally assessed or collected * * * until a claim for refund or credit has been duly filed with the... | |
 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 pages
...jurisdiction, concurrent with the Court of Claims, of: (1) Any civil action against the United States for the recovery of any internal-revenue tax alleged...erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive... | |
 | United States. Court of Claims - 1932 - 800 pages
...3226 of the Revised Statutes (sec. 1318 of the revenue act of 1921), provides that " no suit * * * shall be maintained in any court for the recovery of any internalrevenue tax alleged to have been * * * illegally * * * collected * * * until a claim for refund or credit has been duly filed with the... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 pages
...Internal Revenue Code of 1939 * provides : §3772. Suits for refund— (a) Limitations— (1) Claim. 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... | |
 | United States. Court of Claims - 1936 - 940 pages
...of its contention that the provision found in section 3228, that the claim for refund of any tax " or of any sum alleged to have been excessive or in any manner wrongfully collected ", limits the amount which may be refunded to that portion of the tax paid within the preceding four... | |
 | United States. Congress. Senate - 1878 - 1086 pages
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any...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 pages
...alleged to have been erroneously or illegally assessed or tSon.mg' collected, or of any penalty alleged to have been collected without authority, or of any...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... | |
 | 1906 - 1052 pages
...follows: "No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected,...excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of internal Revenue, according to the provision... | |
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