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" Sec. 3226. No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Página 197
por United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1960
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Cases Decided in the United States Court of Claims ... with ..., Volumen113

United States. Court of Claims, Audrey Bernhardt - 1949 - 832 páginas
...illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner...wrongfully collected under the internal-revenue laws, (i) if the claim does not exceed $10,000 or (ii) even if the claim exceeds $10,000 if the collector...
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A Treatise on the Law of Taxation as Imposed by the States and Their ...

William Henry Burroughs - 1877 - 970 páginas
...or illegally assessed or collected, any penalty claimed to have been collected without authority, or any sum alleged to have been excessive, or in any manner wrongfully collected, until certain conditions are complied with.5 The conditions are that an appeal from the payment of...
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Reports of Committees: 30th Congress, 1st Session - 48th Congress ..., Volumen1

United States. Congress. Senate - 1878 - 1086 páginas
...illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the cause of...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1879 - 250 páginas
...collected, or of any penalty alleged to have been fuUy «iiie°tea. collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, shall be maintained in any court, unless the same is brought within two years next after the cause...
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Cases Decided in the Court of Claims of the United States at the ..., Volumen15

United States. Court of Claims - 1880 - 746 páginas
...illegally assessed or collected, or of any penalty alleged to have been collected without anthority, or of any sum alleged to have been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the canse of...
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House Documents, Otherwise Publ. as Executive Documents: 13th ..., Volumen29

United States. Congress. House - 1881 - 868 páginas
...illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, must be presented to the, Commissioner of Internal Revenue within two years next after the cause of...
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The Supreme Court Reporter, Volumen24

1904 - 910 páginas
...illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, shall be maintained in any court, unless the same il brought within two years next after the cause...
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The Supreme Court Reporter, Volúmenes3-4

1884 - 1434 páginas
...illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, shall be maintained In any court unless the sarao is brought within two years next after the ¡i MS...
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Supreme Court Reporter, Volumen6

United States. Supreme Court - 1886 - 1238 páginas
...illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive, or in any manner wrongfully collected, must be presented to tho commissioner of internal revenue within two years next after the cause of...
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Internal Revenue Laws: Including Title XXXV, and Other Portions of the ...

United States - 1886 - 280 páginas
...assessed or lio collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, must be presented to the Commissioner' of Internal Revenue within two years next after the cause of...
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