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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... "
Income Tax Accounting - Page 183
by John F. Sherwood - 1925 - 205 pages
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Cases Decided in the Court of Claims of the United States, Volume 84

United States. Court of Claims - 1937 - 710 pages
...from the date of the payment of such tax, penalty, or sum, * * *. and section 3228 further provides : (a) All claims for the refunding or crediting of any...to have been collected without authority, * * * or in any manner wrongfully collected must * * * be presented to the Commissioner of Internal Revenue...
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Cases Decided in the United States Court of Claims ... with ..., Volume 129

United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...is not applicable, because the funds here claimed were not any internal revenue tax alleged to have been erroneously or illegally assessed or collected,...been excessive or in any manner wrongfully collected which are the things made subject by Section 3313 to a claim for refund. We do not think that the funds...
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Cases Decided in the Court of Claims of the United States, Volume 69

United States. Court of Claims - 1930 - 854 pages
...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...been 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...
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Cases Decided in the United States Court of Claims ... with ..., Volume 136

United States. Court of Claims, Audrey Bernhardt - 1957 - 904 pages
...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 wrongfuly collected until a claim Jor refund or credit has been duly filed with the Commissioner, according...
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Cases Decided in the United States Court of Claims ... with ..., Volume 145

United States. Court of Claims, Audrey Bernhardt - 1959 - 820 pages
...any internal revenue tax alleged to have been erroneously or illegally assessed or collected * * * 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 252 Opinion of the...
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Cases Decided in the United States Court of Claims ... with ..., Volume 113

United States. Court of Claims, Audrey Bernhardt - 1949 - 832 pages
...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, (i) if the claim does not exceed $10,000 or (ii) even if the claim...
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A Treatise on the Law of Taxation as Imposed by the States and Their ...

William Henry Burroughs - 1877 - 970 pages
...or illegally assessed or collected, any penalty claimed to have been collected without authority, or any sum alleged to have been excessive, or in any manner wrongfully collected, until certain conditions are complied with.5 The conditions are that an appeal from the payment of...
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Reports of Committees: 30th Congress, 1st Session - 48th Congress ..., Volume 1

United States. Congress. Senate - 1878 - 1084 pages
...Revised Statutes, which provides that "All claims for the refunding of any internal tax alleged to have been erroneously or illegally assessed or collected,...excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the cause of action...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1879 - 248 pages
...erro-,vrongfaiiyaxcoi* neously or illegally assessed or collected, or of any penalty lecte«claimed to have been collected without authority, or of any...been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to the provisions...
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The Federal Reporter, Volume 129

1904 - 1108 pages
...3227, which declares that : "No suit or proceeding for the recovery of any Internal tax alleged to have been erroneously or illegally assessed or collected,...excessive, or In any manner wrongfully collected, shall be maintained in any court, unless the same is brought within two years next after the cause...
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