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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 - Page 47
by Congress. Internal Revenue Taxation Joint Committee - 1961
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The Tribune Almanac and Political Register for ...

1872 - 588 pages
...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 pages
...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, Volume 69

United States. Court of Claims - 1930 - 854 pages
...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, Volumes 55-62

United States. Court of Claims - 1927 - 902 pages
...(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 pages
...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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Reports of Committees: 30th Congress, 1st Session - 48th Congress ..., Volume 1

United States. Congress. Senate - 1878 - 1084 pages
...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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United States Duties on Imports: 1879

Lewis Heyl - 1879 - 494 pages
...44. All suits and proceedings for the recovery of any internal tax alleged to have been erroneously assessed or collected, or any penalty claimed to have been collected without authority, or for any sum which it is alleged was excessive, or in any manner wrongfully collected, shall be brought...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1879 - 248 pages
...collected, or of any penalty alleged to have been fuUy «iiie°tea. 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...
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Cases Decided in the Court of Claims of the United States at the ..., Volume 15

United States. Court of Claims - 1880 - 746 pages
...illegally assessed or collected, or of any penalty alleged to have been collected without anthority, 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 canse of...
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House Documents, Otherwise Publ. as Executive Documents: 13th ..., Volume 29

United States. Congress. House - 1881 - 892 pages
...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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