...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....

...in any court for the recovery of any internalrevenue tax alleged to have been * * * illegally * * * collected * * * until a claim for refund or credit...regard, and the regulations of the Secretary of the Treasury * * *." Article 1036, Treasury Regulations 62, provides that claim for refund shall be made...

...Treasury Department, Internal Revenue Service, Form 843, filed a claim for refund of said $4,790.01 with the Commissioner of Internal Revenue, according...of the Treasury established in pursuance thereof. In said claim the plaintiff contended that the said 908.43 acres of land sold by him on August 12,...

...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...

...tax and alleged the same to have been erroneously or illegally collected. Said claim for refund was duly filed with the Commissioner of Internal Revenue...regard and the regulations of the Secretary of the Treastu-y established in pursuance thereof. On or about May 27, 1921, the Commissioner of Internal...

...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 oeen duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that...

...the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected * * * until a claim for refund or credit...duly filed with the Commissioner of Internal Revenue * * *. No such suit * * * shall be begun * * * after the expiration of five j'ears-from the date of...

...for refund of the aforesaid $18,597.58 with the Commissioner of Internal Kevenue in accordance with the provisions of law in that regard and the regulations of the Secretary of the Treasury in pursuance thereof. On June 16, 1924, the Commissioner of Internal Revenue rejected and...

...Court Revised Statutes (supra), emphasizes the terminology of the act and stresses the provision " until a claim for refund or credit has been duly filed with the commissioner," insisting that the second refund claim meets the requirements of the act in this respect and was duly...

...,„„ 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...