Civil Actions in District Courts to Recover Taxes: Hearing Before a Subcommittee of the Committee on the Judiciary, United States Senate, Eighty-third Congress, First Session, on S. 252, to Permit All Civil Actions Against the United States for Recovery of Taxes Erroneously Or Illegally Assessed Or Collected to be Brought in the District Courts with Right of Trial by Jury. March 6, 1953U.S. Government Printing Office, 1953 - 18 էջ |
Այլ խմբագրություններ - View all
Common terms and phrases
American Bar Association amount assessed or collected attorney bill Bureau Chairman civil actions Coleman Andrews collector of internal commissioner Committee counsel Court of Claims courts for recovery Director district courts erroneously or illegally filed following cases suits Government hearing HERMAN WELKER Idaho illegally assessed illegally collected Improvements in Judicial internal revenue tax internal-revenue laws John Biggs Judicial Machinery Judiciary jurisdiction jury trial language LEMING March Nevada PAT MCCARRAN pending permit all civil plaintiff question record recovery of interest recovery of taxes refund request revenue laws revenue tax alleged right of action right of trial Rothensies S. D. Cal Senate Office Building Senator George Senator MCCARRAN Subcommittee on Improvements sued suggest sum alleged Supp SUTHERLAND Tax Court taxes erroneously taxpayer resides telegram title 28 Treasury Department trial by jury TUTTLE United States Code United States district United States S. D. United States Senate Washington WILLIAM LANGER
Սիրված հատվածներ
Էջ 2 - Claims, of : (1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or 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...
Էջ 17 - States as defendant (a) The district courts shall have original jurisdiction, concurrent with the Court of Claims, of: (1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority...
Էջ 9 - Claims, of: (1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or 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 internalrevenue laws...
Էջ 2 - Any action against the United States under section 1346 shall be tried by the court without a jury, except that any action against the United States under section 1346 (a) (1) shall, at the request of either party to such action, be tried by the court with a jury.
Էջ 12 - United States for recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected cannot be applied to anyone other than taxpayer.