 | United States - Finance - 1928 - 268 pages
...illegally assessed or collected, or of 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, even if the claim exceeds $10,000, if the collector of internal revenue... | |
 | Ernst Freund - Administrative law - 1928 - 786 pages
...illegally assessed or collected, or of 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, even if the claim exceeds $10,000, if the collector of internal revenue... | |
 | Armistead Mason Dobie - Court rules - 1928 - 1176 pages
...illegally assessed or collected, or of 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, even if the claim exceeds $10,000, if the collector of internal revenue... | |
 | Law reports, digests, etc - 1928 - 1142 pages
...642), were exempt from taxation at the time the assessments were made. His complaint disclosed that he of Internal Revenue, according to the provisions of law in that regard. • • • » (3228) "AU claims for the refunding or crediting of any internal-revenue tax alleged... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1961 - 250 pages
...thought to contemplate only the entire amount of an illegal assess[198] ment, the concluding phrase—"or any sum alleged to have been excessive or in any manner wrongfully collected"—leaves no room or basis for any such construction of the statute as a whole. Judged by... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1963 - 954 pages
...illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in...for refund or credit has been duly filed with the Secretary, according to the provisions of law in that regard, and the regulations of the Secretary... | |
 | United States. Congress. House. Ways and Means - 1966 - 806 pages
...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 ; (2) Any other civil action or claim against the United States, not... | |
 | United States. Bureau of Public Roads - Highway law - 1966 - 348 pages
...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(2) Any other civil action or claim against the United States, not... | |
 | Administrative law - 1969 - 372 pages
...illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected shall be treated as if the United States had been a party to such suit in applying the doctrine of... | |
 | United States. Federal Highway Administration - Highway law - 1970 - 500 pages
...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; (2) Any other civil action or claim against the United States, not... | |
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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 of any sum... 
