 The district courts shall have original jurisdiction, concurrent with the Court of Claims, of: (1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected,...  United States Code - Page 7572by United States - 1971Full view - About this book
 | William Henry Burroughs - Local taxation - 1877 - 970 pages
...brought to recover any internal tax alleged to have been erroneously or illegally assessed or collected, any penalty claimed to have been collected without...excessive, or in any manner wrongfully collected, until certain conditions are complied with.5 The conditions are that an appeal from the payment of... | |
 | 1889 - 1226 pages
...collection of any internal tax alleged to have been erroneously or illegally assessed or collected, or for any penalty claimed to have been collected without...excessive, or in any manner wrongfully collected, until an appeal shall have been duly made to the commissioner of the internal revenue." Six months... | |
 | John Melville Gould, George Fox Tucker - Income tax - 1895 - 170 pages
...collector to recover back an internal tax erroneously or illegally assessed or collected, or a penalty collected without authority, or any sum alleged to...been excessive or in any manner wrongfully collected, if the taxpayer or other person making such payment has failed, within two years next after the cause... | |
 | United States - Law - 1914 - 962 pages
...shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or any penalty...collected without authority, or any sum alleged to Vol. Ill, p. 603, sec. 3228. Refund of legacy tax on contingent in, terests. — The limitation provided... | |
 | Law reports, digests, etc - 1916 - 1384 pages
...in any -court for the recovery of any internal tax alleged to have been erroneously .or il: legally assessed or collected, or any penalty claimed to....been excessive or in any manner wrongfully collected, until an appeal shall have been duly made to the Commissioner of Internal Revenue according to the... | |
 | Roger Foster - Civil procedure - 1920 - 1184 pages
...shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or 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 appeal shall... | |
 | United States - Law - 1921 - 642 pages
...alleged to have been erroneously etc., a collector dead! or illegally assessed or collected, or of any penalty claimed to have been collected without...wrongfully collected, under the internalrevenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom such tax, penalty,... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without...wrongfully collected, under the internal-revenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom such tax, penalty,... | |
 | United States - Law - 1922 - 756 pages
...any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without...wrongfully collected, under the internal-revenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom such tax, penalty,... | |
 | United States - Law - 1922 - 1028 pages
...any internalrevenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without...wrongfully collected, under the internal-revenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom such tax, penalty,... | |
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