| United States. Supreme Court - 1909 - 746 pages
...assessed or collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to the provisions of law in that regard,...established in pursuance thereof, and a decision of said commissioner shall be had thereon, unless such suit shall be brought within six months from the... | |
| 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
...assessed or collected, until appeal shall have been duly made to the Commissioner of Internal Revenue according to the provisions of law in that regard...established in pursuance thereof, and a decision of said Commissioner shall be had thereon, unless such suit shall be brought within six months from the... | |
| United States. Court of Claims - 1928 - 766 pages
...$533,634.39. XV. On May 28, 1923, the plaintiffs duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard...of the Treasury established in pursuance thereof, a claim for the refund of said sum of $533,634.39 so paid under duress and protest, the ground of such... | |
| United States. Court of Claims - 1927 - 902 pages
...the second district of New York a return for Federal estate tax, Form 706, according to the provision of law in that regard and the regulations of the Secretary...of the Treasury established in pursuance thereof, except that on said return the amount of the tax due was not stated. On the 16th day of July, 1920,... | |
| United States. Court of Claims - 1926 - 1122 pages
...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... | |
| United States. Court of Claims - 1930 - 854 pages
...Treasury Department, Internal Revenue Service, according to the provisions of law in that Syllabus respect and the regulations of t'he Secretary of the Treasury established in pursuance thereof. In said claim, among other things, plaintiff contended for the allowance of said bad debt loss as a... | |
| United States. Court of Claims - 1928 - 760 pages
...or about April 7, 1924, plaintiff filed with said collector of internal revenue, in accordance with the provisions of law in that regard and the regulations of the Treasury in pursuance thereof, a claim for refund of the pum of $199.73 so paid, or such greater amount... | |
| United States. Court of Claims - 1932 - 800 pages
...been erroneously or illegally assessed or collected until appeal had been made to the commissioner according to the provisions of law in that regard and the regulations, and the decision of the commissioner had been had thereon and provided, further, that if the commissioner's... | |
| 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... | |
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