| Robert Hiester Montgomery - 1920 - 1320 էջ
...have elapsed, without waiting for the Commissioner's decision. LAW. Section 3226. [Rev. Stat.] No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed... | |
| United States. Supreme Court - 1931 - 1000 էջ
...after the notices. 22110°— 31 42 Opinion of the Court. 282 US Section 3226 as amended provides: " No suit or proceeding shall be maintained in any court...internal revenue tax alleged to have been erroneously or illegally assessed or collected . . . until a claim for refund or credit has been duly filed with the... | |
| United States. Internal Revenue Service - 1931 - 502 էջ
...[Revised Statutes, as amended, and reenacted without change 'by section 1113, Revenue Act of 1926.] No suit or proceeding shall be maintained in any court for the recovery of any internalrevenue tax alleged to have been erroneously or illegally assessed or collected, or of any... | |
| United States. Bureau of Internal Revenue - 1933 - 452 էջ
...TAXPAYERS. (a) Section 3226 of the Revised Statutes, as amended, is amended to read as follows: " SEC. 3226. 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... | |
| Wisconsin - 1933 - 1358 էջ
...shall then proceed to collect the amount of said bill as provided in the case of an original bill. (5) No suit or proceeding shall be maintained in any court for the purpose of restraining or in any wise delaying the collection or payment of any bill rendered under... | |
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