 | United States. Supreme Court - 1909 - 746 pages
...from the assessment would be held, but Hubbard did not make any appeal, either to the assessor or to the Commissioner of Internal Revenue, according to the provisions of law in that regard, which allowed him to do so, though it did not make his having done so a condition of his bringing suit.... | |
 | United States - 1866 - 172 pages
...made to the S^^s^Ja Commissioner of Internal Revenue, according to the provisions of appeal is made to law in that regard, and the regulations of the Secretary of the the mitniwvoiaer* Treasury established in pursuance thereof, and a decision of said commissioner be... | |
 | Charles Noble Emerson - 1867 - 410 pages
...have 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 said Commissioner shall be had thereon, unless such suit shall be brought within... | |
 | Frederick Charles Brightly - 1869 - 680 pages
...,„„ duly made to the commissioner of internal revenue, according to the provisions of law JJjgJjJ1e o the approval pur- tained, until suance thereof, and a decision of said commissioner shall be had thereon, unless... | |
 | United States - 1873 - 228 pages
...Commissioner ^peanfmaduTto of Internal Revenue according- to the provisions of law in the commissioner. that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof, and a decision of said Commissioner be had thereon, [unless such suit shall when to be be brought within... | |
 | United States. Circuit Court (5th Circuit), William Burnham Woods - 1875 - 796 pages
...have 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 such commissioner be had thereon, unless such suit shall be brought within six months... | |
 | Alexander James Dallas - 1876 - 856 pages
...have 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 said commissioner shall be had thereon, unless such suit shall be brought within... | |
 | United States - 1879 - 250 pages
...appeal shall have been duly made to the Commissioner of Internal Revenue, according to the provisions ot 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 : Provided, That if such decision is delayed... | |
 | 1921 - 2116 pages
...have been excessive or in any manner wrongfully collected, until appeal shall have been duly mdde 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... | |
 | United States. Congress. Senate - 1880 - 1124 pages
...appeal shall have been duly made to the Commissioner of Internal Revenue according to the provision of law in that regard, and the regulations of the...of the Treasury established in pursuance thereof, and a decision of said commissioner shall be had thereon, unless such suit shall be broüjht within... | |
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... 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 for refund... 
