 | United States. Supreme Court - 1909 - 746 str.
...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 str.
...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... | |
 | United States. Court of Claims - 1929 - 868 str.
...any internal revenue tax alleged to have been erroneously or illegally assessed or collected, * * * or of any sum alleged to have been excessive or in...Secretary of the Treasury established in pursuance thereof ; * * *." It is clear, therefore, that unless the letter in question can be construed as a claim for... | |
 | United States. Court of Claims, Audrey Bernhardt - 1951 - 840 str.
...to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged...credit has been duly filed with the Commissioner, according to the provisions of law in that regard, and the regulations of the Secretary established... | |
 | United States. Court of Claims - 1928 - 766 str.
...consent and against their will the whole of said sum of $533,634.39. XV. On May 28, 1923, the plaintiffs duly filed with the Commissioner of Internal Revenue,...of the Treasury established in pursuance thereof, a claim for the refund of said sum of $533,634.39 so paid under duress and protest, the ground of such... | |
 | United States. Court of Claims, Audrey Bernhardt - 1959 - 820 str.
...any internal revenue tax alleged to have been erroneously or illegally assessed or collected * * * or of any sum alleged to have been excessive or in...for refund or credit has been duly filed with the Secretary or his 252 Opinion of the Court delegate, according to the provisions of law in that regard,... | |
 | Charles Noble Emerson - 1867 - 410 str.
...have been erroneously or illegally assessed or collected, until appeal shall have been duly made to the Commissioner of Internal Revenue according to...of the Treasury established in pursuance thereof, and a decision of said Commissioner shall be had thereon, unless such suit shall be brought within... | |
 | United States. Court of Claims - 1941 - 858 str.
...to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged...wrongfully collected until a claim for refund or credit has oeen duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that... | |
 | United States. Court of Claims - 1925 - 1070 str.
...tax and alleged the same to have been erroneously or illegally collected. Said claim for refund was duly filed with the Commissioner of Internal Revenue...regard and the regulations of the Secretary of the Treastu-y established in pursuance thereof. On or about May 27, 1921, the Commissioner of Internal... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 str.
...to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged...been excessive or in any manner wrongfully collected which are the things made subject by Section 3313 to a claim for refund. We do not think that the funds... | |
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No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum... 
