 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | United States. Congress. Senate - 1878 - 1086 pages
...that under section 3228 of the Revised Statutes, which provides that "All claims for the refunding of any internal tax alleged to have been erroneously...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
...any internal cj™ja f™ .retax alleged to have been erroneously or illegally assessed or tSon.mg' collected, or of any penalty alleged to have been...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
...is section 3227 [US Comp. St. 1901, p. 2089], so much of which as is material here reads as follows: "No suit or proceeding for the recovery of any internal...excessive or in any manner wrongfully collected, shall be maiutsiined in any court, unless the same is brought within two years next after the cause of action... | |
 | United States. Court of Claims - 1880 - 746 pages
...illegally assessed or collected, or of any penalty alleged to have been collected without anthority, or of any sum alleged to have been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the canse of... | |
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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... 
