 | 1926 - 1086 pages
...have 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,...of the Treasury established in pursuance thereof; but such suit or proceeding may S F.(Zd) 378 profits be maintained, whether or not such tax, penalty,... | |
 | United States. Supreme Court - 1926 - 1140 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 nid Commissioner be had thereon, unless such suit shall be brought within six months... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 pages
...have 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,...Secretary of the Treasury established in pursuance thereof ; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been... | |
 | Eric Louis Kohler - 1927 - 618 pages
...have 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,...of the Treasury established in pursuance thereof; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid... | |
 | 1927 - 1158 pages
...have 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,...provisions of law in that regard, and the regulations of the_ Secretary of the Treasury established in pursuance thereof; but such suit or proceeding may be... | |
 | United States - 1928 - 268 pages
...have 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,...of the Treasury established in pursuance thereof; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid... | |
 | 1928 - 1062 pages
...erroneously or illegally assessed or collected • • • until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue,...according to the provisions of law in that regard. • • • " (3228) "All claims for the refunding or crediting of any internal-revenue tax alleged... | |
 | 1928 - 1120 pages
...all of the income taxes paid the United States according to the law in such cases made and provided and the regulations of the Secretary of the Treasury established in pursuance thereof, a copy of said claim being attached to the bill. Plaintiff's claim for refund was denied by the Commissioner... | |
 | 1928 - 1066 pages
...all of the income taxes paid the United States according to the law in such eases made and provided and the regulations of the Secretary of the Treasury established in pursuance thereof, a copy of said claim being attached to the bill. Plaintiff's claim for refund was denied by the Commissioner... | |
| |
... 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... 
