...against the United States for the recovery of any Internalrevenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty...wrongfully collected under the internal-revenue laws, (i) if the claim does not exceed $10,000 or (ii) even if the claim exceeds $10,000 if the collector...

...against the United States for the recovery of any internal revenue tax alleged to have been erroneously assessed or collected or any penalty claimed to have...excessive or in any manner wrongfully collected under the internal revenue laws, and in any such action, if either party shall demand, the action shall be tried...

...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...wrongfully collected under the internal-revenue laws . . . ." (Emphasis supplied.) [65] In matters of statutory construction the duty of this Court is to...

...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...wrongfully collected under the internal-revenue laws." (Emphasis added.) In its former opinion the Court recognized that the words of the statute might "be...

...NYUL Rev. 751, 777778; Note, 44 Calif. L. Rev. 956; Note, 2 How. LJ 290. 145 Opinion of the Court. without authority or any sum alleged to have been...wrongfully collected under the internal-revenue laws . . . ." (Emphasis added.) It is clear enough that the phrase "any internal-revenue tax" can readily...

...NYUL Rev. 751, 777778; Note, 44 Calif. L. Rev. 956; Note, 2 How. LJ 290. 145 Opinion of the Court. without authority or any sum alleged to have been...wrongfully collected under the internal-revenue laws . . . ." (Emphasis added.) It is clear enough that the phrase "any internal-revenue tax" can readily...

...The district courts shall have original jurisdiction concurrent with the Court of Claims, of : ***** "(2) Any other civil action or claim against the United States, not exceeding $10,000 in amount, founded * * * upon any express or implied contract with the United States, or for liquidated or unliquidated...

...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 »um alleged to have been excessive or in any m-anner wrongfully collected under the internal-revenue...

...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...wrongfully collected under the internal-revenue laws ; i(2) Any other civil action or claim against the United States, not exceeding $10,000 in amount,...

...the district courts shall have original jurisdiction, concurrent with the Court of Claims, of ". . . (2) Any other civil action or claim against the United States, not exceeding $10,000 in amount, founded . . . upon any express or implied contract with the United States . . . ." Opinion of the Court. 386...