 | United States. Supreme Court - 1918 - 1574 str.
...to have been erroneously or illegally assessed or collected, until appeal shall have been dulr made to the commissioner of internal revenue. according...of the Treasury established in pursuance thereof, NOTE. — Return of anlieft paid iinrfrr protc*t : action to recover back; protest, how made, and iff... | |
 | United States. Supreme Court - 1919 - 762 str.
...recovery of a tax illegally or erroneously assessed or collected, "until appeal shall have been duly made to the Commissioner of Internal Revenue, according...decision of the Commissioner has been had therein." If, however, it is provided, decision be delayed more than six months from the date of the appeal,... | |
 | United States. Supreme Court - 1919 - 756 str.
...recovery of a tax illegally or erroneously assessed or collected, "until appeal shall have been duly made to the Commissioner of Internal Revenue, according...decision of the Commissioner has been had therein." If, however, it is provided, decision be delayed more than six months from the date of the appeal,... | |
 | George Edwin Holmes - 1919 - 1052 str.
...manner wrongfully collected, an appeal must be made to and a decision rendered by the Commissioner, according to the provisions of law in that regard, and the regulations of the Secretary established in pursuance thereof. If such decision is delayed more than six months from the date of... | |
 | United States - 1920 - 1052 str.
...have been excessive or in any manner wrongfully collected, until appeals shall have been duly made Prorided, That if such decision is delayed more than six months from the date of such appeal. then... | |
 | United States - 1920 - 1064 str.
...have been excessive or in any manner wrongfully collected, until appeals shall have been duly made to the Commissioner of Internal Revenue, according...decision of the Commissioner has been had therein: Prorlrfed, That if such decision is delayed more than six months from the date of such appeal, then... | |
 | United States. Supreme Court - 1920 - 640 str.
...collected, "until appeal shall have been duly made to the Commissioner of Internal Revenue, according to provisions of law in that regard, and the regulations...decision of the commissioner has been had therein." If, however, It is provided, decision be delayed more than six months from the date of the appeal,... | |
 | Roger Foster - 1920 - 1170 str.
...been duly made to the Commissioner of Internal Revenue, according to thr provisions of law in that revenue, according to the provisions of law in that...regulations of the Secretary of the Treasury established in pursuantthereof, and a decision of the commissioner has been had therein : Provided, That if such decision... | |
 | Roger Foster - 1920 - 1184 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 to the provisions of law in that revenue, according to the provisions of law in that regard, and the regulations of the Secretary of... | |
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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... 
