 | United States. Board of Tax Appeals - 1929 - 1592 էջ
...to have been erroneously or illegally assessed or collected, or of any penalty claimed to have bieii collected without authority, or any sum alleged to...been excessive or In any manner wrongfully collected under the internal-revenue laws, even if the claim exceeds $10,OOO, If the collector of internal revenue... | |
 | Robert Hiester Montgomery - 1923 - 1760 էջ
...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 any sum alleged to have been sxcessive or in any manner wrongfully collected, under the internalrevenue laws, even if the claim... | |
 | United States. Internal Revenue Service - 1929 - 478 էջ
...refund of any internal revenue tax alleged to have been erroneously or illegally assessed or collected or any sum alleged to have been excessive or in any manner wrongfully collected, must, with exceptions not here pertinent, "be presented to the Commissioner of Internal Revenue within... | |
 | United States - 1930 - 148 էջ
...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 or credit has been duly filed with the Commissioner of Internal Revenue, according... | |
 | United States. Supreme Court - 1886 - 1228 էջ
...illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, shall be maintained in any court unless the same is brought within two years next after the cause of... | |
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 1100 էջ
...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 or credit has Been duly filed with the Commissioner * * *. (2) Time. — No such... | |
 | United States. Supreme Court - 1904 - 1384 էջ
...illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, shall be maintained in any court, unless the same is brought within two years next after the cause... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1959 - 220 էջ
...any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without...been excessive or in any manner wrongfully collected under the internal-revenue laws, even if the claim exceeds $10,000, if the collector of internal revenue... | |
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Concurrent, with the Court of Claims, of any suit or proceeding, commenced after the passage of the Revenue Act of 1921, for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty... 
