 | Thomas Gold Frost - 1911 - 348 str.
...have been excessive, or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue according...Commissioner has been had therein; provided that if said decision is delayed more than six months from the date of said appeal, then the said suit may... | |
 | Thomas Gold Frost - 1911 - 350 str.
...have been excessive, or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue according...provisions of law in that regard, and the regulations of th« Secretary of the Treasury established in pursuance thereof, and a decision of the Commissioner... | |
 | United States. Supreme Court - 1912 - 1544 str.
...to have been erroneously or illegally assessed or collected, until appeal shall have been duly made to the commissioner of internal revenue, according...of the Treasury established in pursuance thereof. NOTE. — Return of dtitifn pnW under prntrxt • action to recover back; protest, hate made, and it*... | |
 | United States - 1914 - 962 str.
...shall have been duly made to the Commissioner of Internal Revenue according to the provisions of the law in that regard and the regulations of the Secretary...decision of the Commissioner has been had therein, we are of the opinion that, as the law does not require idle acts, the first ground of demurrer must... | |
 | United States. Court of Claims - 1915 - 840 str.
...have been erroneously or illegally assessed or collected, etc., until appeal shall have been duly made to the Commissioner of Internal Revenue according to the provisions of law in that regard, etc., and a decision of the commissioner has been had therein, provided, that if such decision be delayed... | |
 | 1916 - 1384 str.
...to have been excessive or in any manner wrongfully 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 «•stablished in pursuance thereof, and a decision of the Commissioner has been had therein:... | |
 | 1917 - 742 str.
...been erroneously or illegally assessed or collected * » « until appeal shall have been duly made to the Commissioner of Internal Revenue, according...pursuance thereof, and a decision of the Commissioner had been had therein : Provided, that if such decision is delayed more than six months from the date... | |
 | George Edwin Holmes - 1917 - 690 str.
...excessive or in any manner wrongfully collected, an appeal must be made to and a decision rendered by the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof. If such decision is delayed more than six months from the date of appeal, the suit may be brought at... | |
 | George Edwin Holmes - 1917 - 674 str.
...excessive or in any manner "wrongfully collected, an appeal must be made to and a decision rendered by the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof. If such decision is delayed more than six months from the date of appeal, the suit may be brought at... | |
 | United States. Court of Claims - 1918 - 688 str.
...alleged to have been erroneously or illegally assessed or collected until appeal shall have been made to the Commissioner of Internal Revenue, according...decision of the commissioner has been had therein, with a proviso that if such decision is delayed more than six months from the date of such appeal suit... | |
| |
... 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... 
