 | United States. Supreme Court - 1909 - 746 pages
...appeals from the assessment would be held, but Hubbard did not make any appeal, either to the assessor or to the Commissioner of Internal Revenue, according to the provisions of law in that regard, which allowed him to do so, though it did not make his having done so a condition of his bringing suit.... | |
 | United States - 1866 - 172 pages
...made to the S^^s^Ja Commissioner of Internal Revenue, according to the provisions of appeal is made to law in that regard, and the regulations of the Secretary of the the mitniwvoiaer* Treasury established in pursuance thereof, and a decision of said commissioner be... | |
 | Charles Noble Emerson - 1867 - 410 pages
...to have been erroneously or illegally assessed or collected, until appeal shall have been duly made to the Commissioner of Internal Revenue according...established in pursuance thereof, and a decision of said Commissioner shall be had thereon, unless such suit shall be brought within six months from the... | |
 | United States. Court of Claims - 1927 - 902 pages
...the second district of New York a return for Federal estate tax, Form 706, according to the provision of law in that regard and the regulations of the Secretary...of the Treasury established in pursuance thereof, except that on said return the amount of the tax due was not stated. On the 16th day of July, 1920,... | |
 | United States. Court of Claims - 1930 - 854 pages
...Treasury Department, Internal Revenue Service, according to the provisions of law in that Syllabus respect and the regulations of t'he Secretary of the Treasury established in pursuance thereof. In said claim, among other things, plaintiff contended for the allowance of said bad debt loss as a... | |
 | United States. Court of Claims - 1928 - 760 pages
...or about April 7, 1924, plaintiff filed with said collector of internal revenue, in accordance with the provisions of law in that regard and the regulations of the Treasury in pursuance thereof, a claim for refund of the pum of $199.73 so paid, or such greater amount... | |
 | United States. Court of Claims - 1932 - 800 pages
...been erroneously or illegally assessed or collected until appeal had been made to the commissioner according to the provisions of law in that regard and the regulations, and the decision of the commissioner had been had thereon and provided, further, that if the commissioner's... | |
 | United States. Court of Claims - 1926 - 1122 pages
...plaintiff paid under protest on January 2, 1918. Plaintiff thereafter, on January 13, 1921, made his appeal to the Commissioner of Internal Revenue according to the provisions of law and the regulations of the Treasury Department by filing a claim for the refund of $27,605.51, of which... | |
 | Frederick Charles Brightly - 1869 - 680 pages
...erroneously or illegally assessed or collected, until appeal shall have been Snl-,8 for ,„„ duly made and a natlonstandard of qualifications shall be prescribed by said officers JJjgJjJ1e in that regard, and the regulations of the secretary of the treasury established in pur-... | |
 | United States - 1873 - 228 pages
...Commissioner ^peanfmaduTto of Internal Revenue according- to the provisions of law in the commissioner. that regard, and the regulations of the Secretary...established in pursuance thereof, and a decision of said Commissioner be had thereon, [unless such suit shall when to be be brought within six months from... | |
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... until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof... 
