 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1949 - 832 pages
...civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected,...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... | |
 | 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... | |
 | 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... | |
 | 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,... | |
 | John Carter Rose - Civil procedure - 1922 - 812 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...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 by whom... | |
 | United States - Law - 1923 - 1230 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,... | |
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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,... 
