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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... "
The Federal Reporter: Cases Argued and Determined in the Circuit and ... - Strana 187
1921
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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
...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 such commissioner be had thereon, unless such suit shall be brought within six months from the time...
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Reports of Cases Ruled and Adjudged in the Several Courts of the ..., Svazek 92

Alexander James Dallas - 1876
...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...
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Reports of Committees: 30th Congress, 1st Session - 48th Congress ..., Svazek 1

United States. Congress. Senate - 1880
...appeal shall have been duly made to the Commissioner of Internal Revenue according to the provision of law in that regard, and the regulations of the...established in pursuance thereof, and a decision of said commissioner shall be had thereon, unless such suit shall be broüjht within tix mor.iN from the...
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Reports of Cases Argued and Determined in the Circuit Court of ..., Svazek 18

United States. Circuit Court (2nd Circuit), Samuel Blatchford - 1882 - 24 str.
...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...
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Supreme Court Reporter, Svazek 3

United States. Supreme Court - 1884
...have been erroneously or illegally assessed or collected, until appeal •hall 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...
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The Supreme Court Reporter, Svazek 24

1904
...to have been erroneously or Illegally assessed or collected until appeal shall have been duly made to the Commissioner of Internal Revenue according...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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United States Reports: Cases Adjudged in the Supreme Court, Svazek 110

United States. Supreme Court - 1884
...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...
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Supreme Court Reporter, Svazek 4

United States. Supreme Court - 1884
...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 be had thereon, unless such suit shall be brought within six months from the time...
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Reports of Cases Argued and Decided in the Supreme Court of the ..., Kniha 20

United States. Supreme Court - 1884
...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, ЦПNOTE.— Return tif duttcf ¡¡aid under in-oteft ; action...
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Cases Argued and Adjudged in the Supreme Court of the United States, Svazek 14

United States. Supreme Court - 1890
...assessed or collected, until appeal shall have been duly made to the Commissioner of Internal Eevenue, according to the provisions of law in that regard,...established in pursuance thereof, and a decision of said commissioner be had thereon." With this statutory provision in force, Hohnbach sued Erskine, a...
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