 | Congress. Internal Revenue Taxation Joint Committee - 1961 - 250 էջ
...thought to contemplate only the entire amount of an illegal assess[198] ment, the concluding phrase—"or any sum alleged to have been excessive or in any manner wrongfully collected"—leaves no room or basis for any such construction of the statute as a whole. Judged by... | |
 | United States. Court of Claims, Audrey Bernhardt - 1963 - 954 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 Secretary, according to the provisions of... | |
 | United States. Bureau of Public Roads - 1966 - 346 էջ
...of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without...been excessive or in any manner wrongfully collected under the internal-revenue laws ; i(2) Any other civil action or claim against the United States, not... | |
 | United States. Congress. House. Ways and Means - 1966 - 806 էջ
...alleged to have been erroneously or FEDERAL TAX LIEN ACT OF 196 6 illegally assessed or collected, or any penalty claimed to have been collected without...been excessive or in any manner wrongfully collected under the internal-revenue laws ; (2) Any other civil action or claim against the United States, not... | |
 | 1969 - 372 էջ
...recover any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without...been excessive or in any manner wrongfully collected under the internal revenue laws. For the purpose of any action to recover any such tax, penalty, or... | |
 | United States. Federal Highway Administration - 1970 - 500 էջ
...of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without...been excessive or in any manner wrongfully collected under the internal-revenue laws; (2) Any other civil action or claim against the United States, not... | |
 | United States. Congress. Senate. Committee on the Judiciary - 1970 - 544 էջ
...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 exces19 sive or in any manner wrongfully collected under the 20 internal-revenue laws; 21 " (b) The... | |
 | 1971 - 830 էջ
...tax alleged to have been erroneously or Illegally •asessed or collected, or any penalty claimed v> have been collected without authority, or any sum...been excessive or in any manner wrongfully collected under the Internal revenue laws. For the purpose of any action to recover any such tax, penalty, or... | |
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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... 
