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" 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,... "
Tax Cases Decided with Opinions by the Supreme Court of the United States - Stran 47
avtor: Congress. Internal Revenue Taxation Joint Committee - 1961
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Laws of the State of Delaware

Delaware - 1981
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At a General Assembly Begun at Dover, in the Delaware State, ... the ...

Delaware - 1957
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Acts of the State of Ohio, Knjiga 2

Ohio - 1969 - 936 strani
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The Tribune Almanac and Political Register for ...

1872 - 588 strani
...That all suits and proceedings fo: the recovery of any internal tax alleged t< have been erroneously assessed or collected, or any penalty claimed to have been collected without authority, or for any eura which it is alleged was excessive, or in any manner wrongfully collected, ehall be brought...
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The Tribune Almanac and Political Register

Horace Greeley, John Fitch Cleveland, F. J. Ottarson, Alexander Jacob Schem, Edward McPherson, Henry Eckford Rhoades - 1868 - 672 strani
...Revenue Districts to fcO, the present number is (prior to January 1, 1878), 248. have been erroneously assessed or collected, or any penalty claimed to have been collected without Huthnri'y, or for any pum which it Is alleged was excessive, fr In any manner wrongfully collecteil,...
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Cases Decided in the Court of Claims of the United States, Količina 69

United States. Court of Claims - 1930 - 854 strani
...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...erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been...
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Cases Decided in the Court of Claims of the United States, Količine 55–62

United States. Court of Claims - 1927 - 902 strani
...(ch. 234, sec. 1014, 43 Stat. 253, 343), provides : " Xo suit * * * shall be maintained in any court for the recovery of any 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 Reporter's...
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A Treatise on the Law of Taxation as Imposed by the States and Their ...

William Henry Burroughs - 1877 - 970 strani
...brought to recover any internal tax alleged to have been erroneously or illegally assessed or collected, any penalty claimed to have been collected without...excessive, or in any manner wrongfully collected, until certain conditions are complied with.5 The conditions are that an appeal from the payment of...
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Annual Report of the American Bar Association: Including ..., Količina 70

American Bar Association - 1945 - 838 strani
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Reports of Committees: 30th Congress, 1st Session - 48th ..., Količina 1

United States. Congress. Senate - 1878 - 1086 strani
...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, must be presented to the Commissioner of Internal Revenue within two years next after the cause of...
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