 | United States. Court of Claims - 1930 - 854 str.
...maintained, whether or not such tax, penalty, or sum has been paid under protest or duress. * * * " § 3228. (a) All claims for the refunding or crediting of any...next after the payment of such tax, penalty, or sum." The plaintiff contends that since section 3220 of the Revised Statutes enumerates " taxes unjustly... | |
 | United States. Court of Claims - 1937 - 710 str.
...alleged to have been collected without authority, * * * or in any manner wrongfully collected must * * * be presented to the Commissioner of Internal Revenue...next after the payment of such tax, penalty, or sum. This is not all that stands in the way of the recovery of the plaintiff. As above stated, the plaintiff... | |
 | United States. Internal Revenue Service - 1924 - 76 str.
...any manner wrongfully collected must, except as provided in section 281 of the revenue act of 1924, be presented to the Commissioner of Internal Revenue...penalty, or sum. ''(b) Except as provided in section 281 of the revenue act of 1924. claims for credit or refund (other than claims in respect of taxes... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 str.
...any manner wrongfully collected must, except as provided in section 281 of the revenue act of 1924, be presented to the Commissioner of Internal Revenue...penalty, or sum. " (b) Except as provided in section 281 of the revenue act of 1924, claims for credit or refund (other than claims in respect of taxes... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 str.
...any manner wrongfully collected must, except as provided in section 281 of the Revenue Act of 1924, be presented to the Commissioner of Internal Revenue...penalty, or sum. " (b) Except as provided in section 281 of the Revenue Act of 1924, claims for credit or refund (other than claims in respect of taxes... | |
 | John F. Sherwood - 1925 - 206 str.
...any manner wrongfully collected must, except as provided in section 281 of the Revenue Act of 1924, be presented to the Commissioner of Internal Revenue...penalty, or sum. "(b) Except as provided in section 281 of the Revenue Act of 1924, claims for credit or refund (other than claims in respect of taxes... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 str.
...in section 281 of the Revenue Act of 1924, be presented to the Commissioner of Internal Revenue307 within four years next after the payment of such tax,...penalty, or sum. " (b) Except as provided in section 281 of the Revenue Act of 1924, claims for credit or refund (other than claims in respect of taxes... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 str.
...of the revenue act of 1924, be presented to the Commissioner of Internal Revenue within four fears isation, S. 183 und öfter.<br/> <header>130 Dritter Abschnitt.<br/> </header></body 281 or in section 310 of the revenue act of 1924, claims for credit or refund (other than claims in... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 str.
...any manner wrongfully collected must, except as provided in section 281 of the Revenue Act of 1924, be presented to the Commissioner of Internal Revenue...penalty, or sum. "(b) Except as provided in section 281 of the Revenue Act of 1924, claims for credit or refund (other than claims in respect of taxes... | |
 | 1926 - 1118 str.
...any manner wrongfully collected must, except as provided in section 281 of the Revenue Act of 1924, be presented to the Commissioner of Internal Revenue...next after the payment of such tax, penalty, or sum." [1] Complainant now seeks to enjoin the collector on the ground that the letter of July 17, 1924, was... | |
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OF 1932 (a) All claims for the refunding or crediting of any internal-revenue tax alleged 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 to have been... 
