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" ... been 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 excessive or in any manner wrongfully collected until a claim for refund or credit has been... "
Cases Decided in the Court of Claims of the United States - Strana 164
autor/autoři: United States. Court of Claims - 1936
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Cases Argued and Adjudged in the Supreme Court of the United States, Svazek 12

United States. Supreme Court - 1909 - 746 str.
...assessed or collected, until appeal shall have been duly made to 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, and a decision of said commissioner shall be had...
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Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - 1867 - 410 str.
...assessed or collected, until appeal shall have been duly made to 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, and a decision of said Commissioner shall be had...
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Cases Argued and Determined in the Circuit Courts of the United ..., Svazek 1

United States. Circuit Court (5th Circuit), William Burnham Woods - 1875 - 796 str.
...assessed or collected until appeal shall have been duly made to 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, and a decision of such commissioner be had thereon,...
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Reports of Cases Ruled and Adjudged in the Several Courts of the ..., Svazek 92

Alexander James Dallas - 1876 - 856 str.
...assessed or collected until appeal shall have been duly made to 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, and a decision of said commissioner shall be had...
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The Federal Reporter: Cases Argued and Determined in the ..., Svazky 273–274

1921 - 2116 str.
...wrongfully collected, until appeal shall have been duly mdde to 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, and a decision of the Commissioner has been had therein:...
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Reports of Cases Argued and Determined in the Circuit Court of ..., Svazek 18

United States. Circuit Court (2nd Circuit) - 1882 - 642 str.
...assessed or collected, until appeal shall have been duly made to 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, and a decision of said Commissioner shall be had...
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Supreme Court Reporter, Svazek 3

1884 - 676 str.
...assessed or collected, until appeal •hall have been duly made to 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, and a decision of said commissioner shall be had...
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The Supreme Court Reporter, Svazek 24

1904 - 906 str.
...assessed or collected until appeal shall have been duly made to the Commissioner of Internal Revenue according to the provisions of law In that regard, and the regulations of the Secretary of the Treasury estabIshed In pursuance thereof, and a decision of said Commissioner shall be bad thereon,...
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Reports of Cases Argued and Decided in the Supreme Court of the ..., Kniha 20

United States. Supreme Court - 1884 - 966 str.
...assessed or collected, until appeal shall have been duly made to 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, and a decision of said commissioner shall be had...
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United States Reports: ... and Rules Announced at ...

United States. Supreme Court - 1884 - 828 str.
...assessed or collected until appeal shall have been duly made to 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, and a decision of said commissioner shall be had...
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