 | United States. Circuit Court (2nd Circuit) - 1882 - 642 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... | |
 | 1884 - 676 pages
...have been erroneously or illegally assessed or collected, until appeal •hall 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... | |
 | 1904 - 906 pages
...have been erroneously or Illegally assessed or collected until appeal shall have been duly made to the Commissioner of Internal Revenue according to...regard, and the regulations of the Secretary of the Treasury estabIshed In pursuance thereof, and a decision of said Commissioner shall be bad thereon,... | |
 | United States. Supreme Court - 1884 - 732 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 be had thereon, unless such suit shall be brought within six months... | |
 | United States. Supreme Court - 1884 - 828 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. Supreme Court - 1884 - 966 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, ЦПNOTE.— Return tif duttcf ¡¡aid under... | |
 | United States - 1886 - 280 pages
...appeal shall have been duly made to the Commissioner of Internal Revenue, according to the provisions ol 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... | |
 | United States. Supreme Court - 1890 - 736 pages
...assessed or collected, until appeal shall have been duly made to the Commissioner of Internal Eevenue, according to the provisions of law in that regard,...of the Treasury established in pursuance thereof, and a decision of said commissioner be had thereon." With this statutory provision in force, Hohnbach... | |
 | West Virginia. Supreme Court of Appeals - 1891 - 858 pages
...collector, had collected from him the illegal tax. Third. That an appeal had been duly made by him to the commissioner of internal revenue, according to...of the Treasury, established in pursuance thereof. Fourth. That a decision of the commissioner had been had thereon, if there had in fact been such a... | |
 | Charles Wesley Eldridge - 1895 - 792 pages
...have been excessive or in any manner wrongfully 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 the commissioner has been had therein : Provided, That if such decision is delayed... | |
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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... 
